Page 1 of 3

Bulletin No. 2022-16

To: Heads of Government Departments, Agencies, and Others Concerned

Subject: Change to Bulletin No. 2022-12, U.S. Standard General Ledger (USSGL) — A Treasury 

Financial Manual (TFM) Supplement

1. Purpose: This bulletin notifies agencies that Part 1 and Part 2 of the USSGL Supplement have been 

revised for Fiscal Year (FY) 2022 and FY 2023. 

2. Summary of Changes: The Summary of Changes identifies specific revisions made to the USSGL. 

3. Changes by Part/Section/File: 

Part 1 - FY 2022 Reporting changes to files in Sections I, II, III, IV, V, and VII:

Section I: Chart of Accounts

Section II: Accounts and Definitions

Section III: Account Transactions

 Transaction Listing

 Transactions

 T-Accounts

Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting 

 USSGL Account Attribute Table

Section V: Crosswalks to Standard External Reports for FY 2022 GTAS Reporting

OMB Form and Content:

 Statement of Budgetary Resources

 SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget 

Program and Financing Schedule
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Section VII: GTAS Validations and Edits for FY 2022 Reporting 

 Validations Detail

 Edits Detail

 Edits Summary

 Edits Closing

Part 2 - FY 2023 Reporting changes to files in Sections I, II, III, IV, V, and VII:

Section I: Chart of Accounts

Section II: Accounts and Definitions

Section III: Account Transactions

 Transaction Listing

 Transactions

 T-Accounts

Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account Reporting 

 USSGL Account Attribute Table

Section V: Crosswalks to Standard External Reports for FY 2023 GTAS Reporting

OMB Form and Content:

 Statement of Budgetary Resources

 SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget 

Program and Financing Schedule

Section VII: GTAS Validations and Edits for FY 2023 Reporting 

 Validations Detail

 Validations Summary

 Edits Detail

 Edits Summary

 Edits Closing

4. Effective Date: 

Part 1 requirements for FY 2022 are effective immediately. 

Part 2 requirements for FY 2023 are effective immediately. 
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5. Inquiries: 

Direct questions concerning this bulletin to your agency's USSGL Board representative or:

Chris Beck

Director, General Ledger and Intragovernmental Transaction Division

Fiscal Accounting

Bureau of the Fiscal Service

PO Box 1328

Parkersburg, WV 26106-1328

Email: USSGLTeam@fiscal.treasury.gov

Date: September 12, 2022 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

Bulletin No. 2022-16Part 1 Fiscal 2022

I USSGL Chart of Accounts:I 414910 Added Bulletin No. 2022-16 2022-11 I 423500 Added Bulletin No. 2022-16 2022-11 

II USSGL Accounts and Definitions:II 414910 Added Bulletin No. 2022-16 2022-11 II 423500 Added Bulletin No. 2022-16 2022-11 III USSGL Account Transactions:III A162 Deleted Bulletin No. 2022-16 2022-11 III A217 Added Bulletin No. 2022-16 2022-11 III A218 Added Bulletin No. 2022-16 2022-11 III A222 Added Bulletin No. 2022-16 2022-11 III A223 Added Bulletin No. 2022-16 2022-11 III A488 Revised Bulletin No. 2022-16 2022-11 III A508 Revised Bulletin No. 2022-16 2022-11 III B110 Revised Bulletin No. 2022-16 2022-11 III B112 Revised Bulletin No. 2022-16 2022-11 III B120 Revised Bulletin No. 2022-16 2022-11 III B235 Revised Bulletin No. 2022-16 2022-11 III A508 Revised Bulletin No. 2022-16 2022-11 III F303 Added Bulletin No. 2022-16 2022-11 III F306 Revised Bulletin No. 2022-16 2022-11 III F309 Added Bulletin No. 2022-16 2022-11 IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV DefinitionIV USSGL Proprietary and Budgetary Account Attribute Table:IV Attribute

USSGL

IV 414910 Added Bulletin No. 2022-16 2022-11 IV 423500 Added Bulletin No. 2022-16 2022-11 IV 439401 Revised Debit Credit Indicator attribute domain value from "C" to "D/C" Bulletin No. 2022-16 2022-11 IV 439402 Revised Begin End Indicator attribute domain value from "B/E" to "E"; Revised Debit 

Credit Indicator attribute domain value from "D" to "D/C"

Bulletin No. 2022-16 2022-11 

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

Bulletin No. 2022-16

 1 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V ColumnV

Line

FootnoteStatement of Net Cost:

V Line

V None V

Footnote

V

Statement of Changes in Net Position

V LineV

Footnote

Statement of Custodial Activity: 

V Line

Footnote

V None V 

Statement of Budgetary Resources:

V ColumnV None V

Line

V 1071 Revised the Debit Credit Indicator attribute domain value from "D" to "D/C" for USSGL 

accounts 487100, 487200, 497100, and 497200; Revised the Debit Credit Indicator attribute domain value from "C" to "D/C" for USSGL account 490800; Deleted USSGL accounts 415300, 429500, 436000, and 439402 with Begin/End attribute domain value "B";

Bulletin No. 2022-16 2022-11 

V 1290 Added USSGL account 416000 with Authority Type attribute domain value "D": 

Revised Fund Type attribute domain value from "EG/ES/ET" to "EG/EP/ES/ET" for USSGL accounts 405000 and 424000; Revised the Debit Credit Indicator attribute domain value from "D" to "D/C" for USSGL account 411900; Deleted USSGL account 439402 with Begin/End attribute domain value "B"

Bulletin No. 2022-16 2022-11 

V 1890 Deleted USSGL account 439402 with Begin/End attribute domain value "B" Bulletin No. 2022-16 2022-11 V 2190 Revised the Debit Credit Indicator attribute domain value from "C" to "D/C" for USSGL 

accounts 488200, 490800 and 498200.

Bulletin No. 2022-16 2022-11 

V 4190 Revised the Debit Credit Indicator attribute domain value from "D" to "D/C" for USSGL 

accounts 487200 and 497200; Revised the Debit Credit Indicator attribute domain value from "C" to "D/C" for USSGL accounts 488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 

Bulletin No. 2022-16

 2 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V 4220 Revised the Debit Credit Indicator attribute domain value from "D" to "D/C" for USSGL 

accounts 487200 and 497200; Revised the Debit Credit Indicator attribute domain value from "C" to "D/C" for USSGL accounts 488200 and 498200

Bulletin No. 2022-16 2022-11 

V FootnoteV SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

None 

V

Line

V 0900 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 

V 1000 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2022-11 

V 1021 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2022-11 

V 1033 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 1085 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2022-11 

V 1089 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 1103 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2022-11 V 1200 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL account 

411900

Bulletin No. 2022-16 2022-10 

V 1203 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2022-11 V 1702 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2022-11 V 1802 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2022-11 V 2001 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 

V 2002 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2022-11 

V 2003 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 

V 2101 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 

V 2102 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2022-11 

V 2103 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 

V 2170 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 

V 2180 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2022-11 

Bulletin No. 2022-16

 3 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V 3010 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 

V 3011 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2022-11 

V 3020 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 

V 3040 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2022-11 

V 3041 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2022-11 

V 3080 Added USSGL account 423500 Bulletin No. 2022-16 2022-11 V 3081 Added USSGL account 423500 Bulletin No. 2022-16 2022-11 V 3090 Added USSGL account 423500 Bulletin No. 2022-16 2022-11 V 4010 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2022-11 

V 4011 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 

V 4030 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 4033 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 4052 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 4053 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 4054 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 4100 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2022-11 

V 4101 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2022-11 

V 4110 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2022-11 

V 4120 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 4123 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 4142 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 4143 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 4144 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2022-11 

V 5090 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2022-11 V 5311 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2022-11 

Bulletin No. 2022-16

 4 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V 5312 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2022-11 

V 5313 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2022-11 

V 5314 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2022-11 

V FootnoteV 13 Added Bulletin No. 2022-16 2022-11 V 14 Added Bulletin No. 2022-16 2022-11 V 15 Added Bulletin No. 2022-16 2022-11 V 16 Added Bulletin No. 2022-16 2022-11 V USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI ColumnVI None 

VIVI Line

VI FootnoteVIVI Reclassified Statement of Net Cost:

Line

VIVI Footnote

None 

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI FootnoteVII Validations and Edits VII Validations

Validation Number

VII 33E Added exceptions for USSGL account 423500 Bulletin No. 2022-16 2022-11 VII 34E Added exceptions for USSGL account 423500 Bulletin No. 2022-16 2022-11 VII 46E Added pass exception for Fund Family 097 4930 Bulletin No. 2022-16 2022-08 VII 49 Added USSGL account 414910 Bulletin No. 2022-16 2022-11 VII 99E Added pass exceptions for TAS 036 X 4537 and 073 X 0100 with USSGL account 

419000

Bulletin No. 2022-16 2022-08 

VII 117E Added pass exception for Fund Family 012 3539 Bulletin No. 2022-16 2022-10 VII 122E Revised exception format Bulletin No. 2022-16 2022-09 

Bulletin No. 2022-16

 5 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

VII Edits

Edit Number

VII 3 Deleted USSGL account 439402 Bulletin No. 2022-16 2022-11 VII 4 Added USSGL accounts 412250, 414910, and 423500 Bulletin No. 2022-16 2022-11 VII 4 Revised Beg/End Indicator from "B" to "E" for USSGL accounts 413900 and 414900 Bulletin No. 2022-16 2022-11 VII 21 Added USSGL account 439402 to Closing Group 439401; Deleted Closing Group 

439402

Bulletin No. 2022-16 2022-11 

VII 24 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 69 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 70 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 71 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 72 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 73 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 100 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 101 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 102 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 103 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 104 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 105 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 106 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 107 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 118 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 119 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 120 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 121 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 122 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 123 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 134 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 135 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 136 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 137 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 138 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 139 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 148 Deleted Bulletin No. 2022-16 2022-11 VII 149 Deleted Bulletin No. 2022-16 2022-11 VII 156 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 157 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 158 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 159 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 160 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 164 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 165 Added Bulletin No. 2022-16 2022-09 VII 165 Added USSGL accounts 414910 and 423500 Bulletin No. 2022-16 2022-11 VII 166 Added Bulletin No. 2022-16 2022-11 VII 167 Added Bulletin No. 2022-16 2022-11 VII 168 Added Bulletin No. 2022-16 2022-11 

Bulletin No. 2022-16

 6 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

VII 169 Added Bulletin No. 2022-16 2022-11 VII 170 Added Bulletin No. 2022-16 2022-11 VII 171 Added Bulletin No. 2022-16 2022-11 VII 172 Added Bulletin No. 2022-16 2022-11 VII 173 Added Bulletin No. 2022-16 2022-11 VII 174 Added Bulletin No. 2022-16 2022-11 

VII 175 Added Bulletin No. 2022-16 2022-11 VII 176 Added Bulletin No. 2022-16 2022-11 VII 177 Added Bulletin No. 2022-16 2022-11 VII 178 Added Bulletin No. 2022-16 2022-11 VII 179 Added Bulletin No. 2022-16 2022-11 VII 180 Added Bulletin No. 2022-16 2022-11 VII 181 Added Bulletin No. 2022-16 2022-11 VII 182 Added Bulletin No. 2022-16 2022-11 VII 183 Added Bulletin No. 2022-16 2022-11 

Bulletin No. 2022-16Part 2 Fiscal 2023

I USSGL Chart of Accounts:I 408000 Added Bulletin No. 2022-16 2023-01 I 411920 Added Bulletin No. 2022-16 2023-01 I 414910 Added Bulletin No. 2022-16 2023-01 I 423500 Added Bulletin No. 2022-16 2023-01 I 438600 Added Bulletin No. 2022-16 2023-01 I 438900 Added Bulletin No. 2022-16 2023-01 II USSGL Accounts and Definitions:II 214900 Revised Bulletin No. 2022-16 2023-01 II 408000 Added Bulletin No. 2022-16 2023-01 II 411920 Added Bulletin No. 2022-16 2023-01 II 414910 Added Bulletin No. 2022-16 2023-01 II 423500 Added Bulletin No. 2022-16 2023-01 II 438600 Added Bulletin No. 2022-16 2023-01 II 438900 Added Bulletin No. 2022-16 2023-01 III USSGL Account Transactions:III A106 Added Bulletin No. 2022-16 2023-01 III A107 Added Bulletin No. 2022-16 2023-01 III A109 Added Bulletin No. 2022-16 2023-01 III A123 Revised Bulletin No. 2022-16 2023-01 III A153 Added Bulletin No. 2022-16 2023-01 III A154 Added Bulletin No. 2022-16 2023-01 

Bulletin No. 2022-16

 7 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

III A162 Deleted Bulletin No. 2022-16 2023-01 III A172 Revised Bulletin No. 2022-16 2023-01 III A178 Revised Bulletin No. 2022-16 2023-01 III A214 Added Bulletin No. 2022-16 2023-01 III A215 Added Bulletin No. 2022-16 2023-01 III A217 Added Bulletin No. 2022-16 2023-01 III A218 Added Bulletin No. 2022-16 2023-01 III A222 Added Bulletin No. 2022-16 2023-01 III A223 Added Bulletin No. 2022-16 2023-01 III A224 Added Bulletin No. 2022-16 2023-01 III A225 Added Bulletin No. 2022-16 2023-01 III A488 Revised Bulletin No. 2022-16 2023-01 III A508 Revised Bulletin No. 2022-16 2023-01 III B110 Revised Bulletin No. 2022-16 2022-11 III B112 Revised Bulletin No. 2022-16 2022-11 III B120 Revised Bulletin No. 2022-16 2022-11 III B235 Revised Bulletin No. 2022-16 2022-11 III F112 Revised Bulletin No. 2022-16 2023-01 III F303 Added Bulletin No. 2022-16 2023-01 III F306 Revised Bulletin No. 2022-16 2023-01 III F309 Added Bulletin No. 2022-16 2023-01 IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:Attribute

IV USSGL Proprietary and Budgetary Account Attribute Table:IV Attribute

IV USSGL Proprietary and Budgetary Account Attribute Table:

USSGL

IV 408000 Added Bulletin No. 2022-16 2023-01 IV 411910 Revised Authority Type attribute domain value from "D/E/F/P" to "D/P" Bulletin No. 2022-16 2023-01 IV 411920 Added Bulletin No. 2022-16 2023-01 IV 413100 Revised TAS Status attribute domain value from "U/E" to "U" Bulletin No. 2022-16 2023-01 IV 414910 Added Bulletin No. 2022-16 2023-01 IV 417400 Revised TAS Status attribute domain value from "U/E" to "U" Bulletin No. 2022-16 2023-01 IV 421000 Revised TAS Status attribute domain value from "U/E" to "U" and Financing Account 

Code attribute domain value from "D/G/N" to "N"

Bulletin No. 2022-16 2023-01 

IV 421500 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 IV 422100 Revised Financing Account Code attribute domain value from "D/G/N" to "G/N" Bulletin No. 2022-16 2023-01 IV 422200 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 IV 422500 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 

Bulletin No. 2022-16

 8 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

IV 423100 Revised Financing Account Code attribute domain value from "D/G/N" to "N"; Revised 

PYA attribute domain value from "B/X" to "X"

Bulletin No. 2022-16 2023-01 

IV 423300 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 IV 423400 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 IV 423500 Added Bulletin No. 2022-16 2023-01 IV 425100 Revised Financing Account Code attribute domain value from "D/G/N" to "G/N" Bulletin No. 2022-16 2023-01 IV 425300 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 IV 425500 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 IV 426000 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 IV 426300 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 

IV 426400 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 

IV 426500 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 

IV 426700 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 

IV 427100 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 

IV 427500 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 

IV 427600 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 

IV 428300 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 

IV 428500 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 

IV 428600 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 

IV 429000 Revised Fund Type attribute domain value from "EC/EG/EM/EP/ER/ES/ET/TR" to 

"EC/EG/EM/EP/ER/TR"

Bulletin No. 2022-16 2023-01 

IV 438600 Added Bulletin No. 2022-16 2023-01 IV 438900 Added Bulletin No. 2022-16 2023-01 IV 439401 Revised Debit Credit Indicator attribute domain value from "C" to "D/C" Bulletin No. 2022-16 2023-01 IV 439402 Revised Begin End Indicator attribute domain value from "B/E" to "E"; Revised Debit 

Credit Indicator attribute domain value from "D" to "D/C"

Bulletin No. 2022-16 2023-01 

IV 439500 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 IV 439701 Revised TAS Status attribute domain value from "U/E" to "U" Bulletin No. 2022-16 2023-01 IV 465000 Revised Financing Account Code attribute domain value from "D/G/N" to "N" Bulletin No. 2022-16 2023-01 V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None 

VV Line

Bulletin No. 2022-16

 9 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V FootnoteV Statement of Net Cost:

Column

None 

VV Line

V Footnote

None 

V Statement of Changes in Net Position:

Line

V FootnoteV Statement of Custodial Activity: 

Line

V Footnote

None 

V Statement of Budgetary Resources:

Column

None 

VV Line

V 1071 Added USSGL account 408000; Revised the Federal/Non-Federal attribute domain 

value from "F" to "E/F/N', TAS Status attribute domain value from "U" to "U/E", and Fund Type attribute domain value from "EG" to "EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 423100; Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 487100, 487200, 497100, and 497200; Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 490800; Deleted USSGL accounts 415300, 429500, 436000, and 439402 with Begin End attribute domain value "B"; 

Bulletin No. 2022-16 2023-01 

V 1290 Added USSGL account 416000 with Authority Type attribute domain value "D"; Added 

USSGL accounts 411920, 438600, and 438900; Revised Fund Type attribute domain value from "EG/ES/ET" to "EG/EP/ES/ET" for USSGL accounts 405000 and 424000; Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL account 411900; Deleted USSGL account 439402 with Begin/End attribute domain value "B"

Bulletin No. 2022-16 2023-01 

V 1890 Added USSGL accounts 438600 and 438900; Deleted USSGL account 439402 with 

Begin/End attribute domain value "B"

Bulletin No. 2022-16 2023-01 

V 2190 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 

Bulletin No. 2022-16

 10 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V 4190 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200; Revised Debit Credit Indicator attribute domain value from "D" to "D/C" for USSGL accounts 487200 and 497200

Bulletin No. 2022-16 2023-01 

V 4220 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200; Revised Debit Credit Indicator attribute domain value from "D" to "D/C" for USSGL accounts 487200 and 497200

Bulletin No. 2022-16 2023-01 

Footnote

None 

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

None 

V

Line

V 0900 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 

V 1000 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2023-01 

V 1010 Revised Fed Nonfed attribute domain value from "F" to "E/F/N", TAS Status attribute 

domain value from "U" to "U/E", and Fund Type attribute domain value From "EG" to "EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 423100

Bulletin No. 2022-16 2023-01 

V 1011 Revised Fed Nonfed attribute domain value from "F" to "E/F/N", TAS Status attribute 

domain value from "U" to "U/E", and Fund Type attribute domain value From "EG" to "EC/EG/EM/EP/ER/ES/ET/TR" for USSGL account 423100

Bulletin No. 2022-16 2023-01 

V 1021 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2023-01 

V 1033 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

V 1067 Added Bulletin No. 2022-16 2023-01 V 1070 Revised calculation detail Bulletin No. 2022-16 2023-01 V 1085 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2023-01 

V 1089 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

V 1100 Added USSGL account 411920 Bulletin No. 2022-16 2023-01 V 1103 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2023-01 V 1155 Added Bulletin No. 2022-16 2023-01 V 1160 Revised calculation detail Bulletin No. 2022-16 2023-01 V 1200 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL account 

411900

Bulletin No. 2022-16 2023-01 

V 1203 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2023-01 V 1255 Added Bulletin No. 2022-16 2023-01 V 1260 Revised calculation detail Bulletin No. 2022-16 2023-01 V 1702 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2023-01 V 1744 Added Bulletin No. 2022-16 2023-01 

Bulletin No. 2022-16

 11 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V 1750 Revised calculation detail Bulletin No. 2022-16 2023-01 V 1802 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2023-01 V 1822 Added Bulletin No. 2022-16 2023-01 V 1844 Added Bulletin No. 2022-16 2023-01 V 1850 Revised the calculation detail. Bulletin No. 2022-16 2023-01 V 1900 Revised the calculation detail. Bulletin No. 2022-16 2023-01 V 1910 Revised the calculation detail. Bulletin No. 2022-16 2023-01 V 2001 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 

V 2002 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2023-01 

V 2003 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 

V 2101 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 

V 2102 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2023-01 

V 2103 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts Bulletin No. 2022-16 2023-01 V 2170 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 

V 2180 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2023-01 

V 3010 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 

V 3011 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2023-01 

V 3020 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 

V 3040 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2023-01 

V 3041 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487100 and 497100

Bulletin No. 2022-16 2023-01 

V 3080 Added USSGL account 423500 Bulletin No. 2022-16 2023-01 V 3081 Added USSGL account 423500 Bulletin No. 2022-16 2023-01 V 3090 Added USSGL account 423500 Bulletin No. 2022-16 2023-01 V 4000 Revised calculation detail Bulletin No. 2022-16 2023-01 V 4010 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2023-01 

V 4011 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 

V 4030 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

V 4033 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

V 4052 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

Bulletin No. 2022-16

 12 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V 4053 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

V 4054 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

V 4090 Revised calculation detail Bulletin No. 2022-16 2023-01 V 4100 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2023-01 

V 4101 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200 and 498200

Bulletin No. 2022-16 2023-01 

V 4110 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL accounts 

488200, 490800, and 498200

Bulletin No. 2022-16 2023-01 

V 4120 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

V 4123 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

V 4142 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

V 4143 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

V 4144 Revised Debit Credit attribute domain value from "D" to "D/C" for USSGL accounts 

487200 and 497200

Bulletin No. 2022-16 2023-01 

V 5090 Deleted USSGL account 439402 with Begin End attribute domain value "B" Bulletin No. 2022-16 2023-01 V 5311 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2023-01 

V 5312 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800

Bulletin No. 2022-16 2023-01 

V 5313 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2023-01 

V 5314 Revised Debit Credit attribute domain value from "C" to "D/C" for USSGL account 

490800; Deleted USSGL account 439402

Bulletin No. 2022-16 2023-01 

V FootnoteV 12 Added Bulletin No. 2022-16 2023-01 V 13 Added Bulletin No. 2022-16 2023-01 V 14 Added Bulletin No. 2022-16 2023-01 V 15 Added Bulletin No. 2022-16 2023-01 

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:VI Column

VI None VI

Line

VI Footnote

Bulletin No. 2022-16

 13 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

Reclassified Statement of Net Cost:

VI Column

VI None VI Line

Footnote

VI None VI Reclassified Statement of Operations and Changes in Net Position

Column

VI None 

VIVI Line

VIVI FootnoteVIVIVII Validations and Edits VII Validations

Validation Number

VII 33E Added exceptions for USSGL account 423500 Bulletin No. 2022-16 2023-01 

VII 34E Added exceptions for USSGL account 423500 Bulletin No. 2022-16 2023-01 VII 37 Added USSGL account 411920 Bulletin No. 2022-16 2023-01 VII 43 Added USSGL account 408000; Revised Name and Description Bulletin No. 2022-16 2023-01 VII 43E Added pass exception for TAS 020 X 4521 with USSGL account 408000; Revised 

Name and Description

Bulletin No. 2022-16 2023-01

VII 49 Added USSGL account 414910 Bulletin No. 2022-16 2023-01 

VII 99E Added pass exceptions for TAS 036 X 4537 and 073 X 0100 with USSGL account 

419000

Bulletin No. 2022-16 2023-01

VII 111 Deleted multiple USSGL accounts Bulletin No. 2022-16 2023-01 

VII 111E Deleted multiple pass exceptions Bulletin No. 2022-16 2023-01 VII 117E Added pass exception for Fund Family 012 3539 Bulletin No. 2022-16 2023-01 VII 120 Deleted Financing Account Code "D"; Revised Description Bulletin No. 2022-16 2023-01 VII 120E Revised Description Bulletin No. 2022-16 2023-01VII 121 Added USSGL account 403500; Revised Name and Description Bulletin No. 2022-16 2023-01 VII 121E Revised Name and Description Bulletin No. 2022-16 2023-01 VII 122E Revised exception format Bulletin No. 2022-16 2023-01 VII Edits

Edit Number

VII 2 Added SF133 Lines 1067, 1155, 1255, 1744, 1822, and 1844 Bulletin No. 2022-16 2023-01 

Bulletin No. 2022-16

 14 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

VII 3 Removed USSGL account 439402 Bulletin No. 2022-16 2023-01 VII 4 Added USSGL accounts 408000, 412250, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 4 Revised Beg/End Indicator from "B" to "E" for USSGL accounts 413900 and 414900 Bulletin No. 2022-16 2023-01 VII 21 Added USSGL accounts 414910, 423500, and 439402 to Closing Groups 414900, 

422300, and 439401 respectively; Deleted Closing Group 439402; Deleted Authority Type Codes "E" and "F" from USSGL account 411910 in Closing Group 420100

Bulletin No. 2022-16 2023-01 

VII 24 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 46 Deleted USSGL account 423100 Bulletin No. 2022-16 2023-01 VII 69 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 70 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 71 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 72 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 73 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 84 Added SF133 Line 1822 Bulletin No. 2022-16 2023-01 VII 97 Added SF133 Line 1822 Bulletin No. 2022-16 2023-01 VII 100 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 101 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 102 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 103 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 104 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 105 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 106 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 107 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 118 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 119 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 120 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 121 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 122 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 123 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 134 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 135 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 136 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 137 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 138 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 139 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 148 Deleted Bulletin No. 2022-16 2023-01 VII 149 Deleted Bulletin No. 2022-16 2023-01 VII 156 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 157 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 158 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 159 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 160 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 164 Added USSGL accounts 408000, 411920, 414910, 423500, 438600, and 438900 Bulletin No. 2022-16 2023-01 VII 165 Added Bulletin No. 2022-16 2023-01 VII 166 Added Bulletin No. 2022-16 2023-01 

Bulletin No. 2022-16

 15 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

VII 167 Added Bulletin No. 2022-16 2023-01 VII 168 Added Bulletin No. 2022-16 2023-01 VII 169 Added Bulletin No. 2022-16 2023-01 VII 170 Added Bulletin No. 2022-16 2023-01 VII 171 Added Bulletin No. 2022-16 2023-01 VII 172 Added Bulletin No. 2022-16 2023-01 VII 173 Added Bulletin No. 2022-16 2023-01 VII 174 Added Bulletin No. 2022-16 2023-01 VII 175 Added Bulletin No. 2022-16 2023-01 VII 176 Added Bulletin No. 2022-16 2023-01 VII 177 Added Bulletin No. 2022-16 2023-01 VII 178 Added Bulletin No. 2022-16 2023-01 VII 179 Added Bulletin No. 2022-16 2023-01 VII 180 Added Bulletin No. 2022-16 2023-01 VII 181 Added Bulletin No. 2022-16 2023-01 VII 182 Added Bulletin No. 2022-16 2023-01 VII 183 Added Bulletin No. 2022-16 2023-01 

Bulletin No. 2022-12Part 1 Fiscal 2022

I USSGL Chart of Accounts:I 421100 Revised Bulletin No. 2022-12 2022-09 II USSGL Accounts and Definitions:II 421100 Revised Bulletin No. 2022-12 2022-09 III USSGL Account Transactions:III A108 Revised Bulletin No. 2022-12 2022-09 III A119 Revised Bulletin No. 2022-12 2022-09 III A120 Revised Bulletin No. 2022-12 2022-09 III A124 Revised Bulletin No. 2022-12 2022-09 III A125 Revised Bulletin No. 2022-12 2022-09 III A127 Revised Bulletin No. 2022-12 2022-09 III A129 Revised Bulletin No. 2022-12 2022-09 III A130 Revised Bulletin No. 2022-12 2022-09 III A131 Revised Bulletin No. 2022-12 2022-09 III A132 Revised Bulletin No. 2022-12 2022-09 III A133 Revised Bulletin No. 2022-12 2022-09 III A134 Revised Bulletin No. 2022-12 2022-09 III A135 Revised Bulletin No. 2022-12 2022-09 III A136 Revised Bulletin No. 2022-12 2022-09 III A137 Revised Bulletin No. 2022-12 2022-09 III A139 Revised Bulletin No. 2022-12 2022-09 

Bulletin No. 2022-16

 16 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

III A145 Revised Bulletin No. 2022-12 2022-09 III A148 Revised Bulletin No. 2022-12 2022-09 III A162 Revised Bulletin No. 2022-12 2022-09 III A163 Revised Bulletin No. 2022-12 2022-09 III A165 Revised Bulletin No. 2022-12 2022-09 III A174 Revised Bulletin No. 2022-12 2022-09 III A179 Revised Bulletin No. 2022-12 2022-09 III A187 Revised Bulletin No. 2022-12 2022-09 III A189 Revised Bulletin No. 2022-12 2022-09 III A190 Revised Bulletin No. 2022-12 2022-09 III A193 Revised Bulletin No. 2022-12 2022-09 III A199 Revised Bulletin No. 2022-12 2022-09 III A216 Revised Bulletin No. 2022-12 2022-09 III A404 Revised Bulletin No. 2022-12 2022-09 III A406 Revised Bulletin No. 2022-12 2022-09 III A412 Revised Bulletin No. 2022-12 2022-09 III A414 Revised Bulletin No. 2022-12 2022-09 III A426 Revised Bulletin No. 2022-12 2022-09 III A430 Revised Bulletin No. 2022-12 2022-09 III A440 Revised Bulletin No. 2022-12 2022-09 III A442 Revised Bulletin No. 2022-12 2022-09 III A484 Revised Bulletin No. 2022-12 2022-09 III A486 Revised Bulletin No. 2022-12 2022-09 III A499 Revised Bulletin No. 2022-12 2022-09 III A500 Revised Bulletin No. 2022-12 2022-09 III A502 Revised Bulletin No. 2022-12 2022-09 III A512 Revised Bulletin No. 2022-12 2022-09 III A514 Revised Bulletin No. 2022-12 2022-09 III A520 Revised Bulletin No. 2022-12 2022-09 III A530 Revised Bulletin No. 2022-12 2022-09 III A534 Revised Bulletin No. 2022-12 2022-09 III A710 Revised Bulletin No. 2022-12 2022-09 III A711 Revised Bulletin No. 2022-12 2022-09 III A712 Revised Bulletin No. 2022-12 2022-09 III A714 Revised Bulletin No. 2022-12 2022-09 III A715 Revised Bulletin No. 2022-12 2022-09 III B102 Revised Bulletin No. 2022-12 2022-09 III B103 Revised Bulletin No. 2022-12 2022-09 III B104 Revised Bulletin No. 2022-12 2022-09 III B106 Revised Bulletin No. 2022-12 2022-09 III B107 Revised Bulletin No. 2022-12 2022-09 III B108 Revised Bulletin No. 2022-12 2022-09 III B109 Revised Bulletin No. 2022-12 2022-09 III B114 Revised Bulletin No. 2022-12 2022-09 III B116 Revised Bulletin No. 2022-12 2022-09 III B121 Revised Bulletin No. 2022-12 2022-09 

Bulletin No. 2022-16

 17 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

III B122 Revised Bulletin No. 2022-12 2022-09 III B126 Revised Bulletin No. 2022-12 2022-09 III B129 Revised Bulletin No. 2022-12 2022-09 III B131 Revised Bulletin No. 2022-12 2022-09 III B137 Revised Bulletin No. 2022-12 2022-09 III B138 Revised Bulletin No. 2022-12 2022-09 III B152 Revised Bulletin No. 2022-12 2022-09 III B154 Revised Bulletin No. 2022-12 2022-09 III B162 Revised Bulletin No. 2022-12 2022-09 III B202 Revised Bulletin No. 2022-12 2022-09 III B302 Revised Bulletin No. 2022-12 2022-09 III B304 Revised Bulletin No. 2022-12 2022-09 III B306 Revised Bulletin No. 2022-12 2022-09 III B308 Revised Bulletin No. 2022-12 2022-09 III B309 Revised Bulletin No. 2022-12 2022-09 III B310 Revised Bulletin No. 2022-12 2022-09 III B314 Revised Bulletin No. 2022-12 2022-09 III B316 Revised Bulletin No. 2022-12 2022-09 III B406 Revised Bulletin No. 2022-12 2022-09 III B412 Revised Bulletin No. 2022-12 2022-09 III B416 Revised Bulletin No. 2022-12 2022-09 III B417 Revised Bulletin No. 2022-12 2022-09 III B418 Revised Bulletin No. 2022-12 2022-09 III B428 Revised Bulletin No. 2022-12 2022-09 III B430 Revised Bulletin No. 2022-12 2022-09 III B436 Revised Bulletin No. 2022-12 2022-09 III B452 Revised Bulletin No. 2022-12 2022-09 III B606 Revised Bulletin No. 2022-12 2022-09 III C110 Revised Bulletin No. 2022-12 2022-09 III C182 Revised Bulletin No. 2022-12 2022-09 III C185 Revised Bulletin No. 2022-12 2022-09 III C186 Revised Bulletin No. 2022-12 2022-09 III C406 Revised Bulletin No. 2022-12 2022-09 III C420 Revised Bulletin No. 2022-12 2022-09 III C430 Revised Bulletin No. 2022-12 2022-09 III C456 Revised Bulletin No. 2022-12 2022-09 III C457 Revised Bulletin No. 2022-12 2022-09 III C458 Revised Bulletin No. 2022-12 2022-09 III C604 Revised Bulletin No. 2022-12 2022-09 III C704 Revised Bulletin No. 2022-12 2022-09 III C708 Revised Bulletin No. 2022-12 2022-09 III C780 Revised Bulletin No. 2022-12 2022-09 III D103 Revised Bulletin No. 2022-12 2022-09 III D107 Revised Bulletin No. 2022-12 2022-09 III D112 Revised Bulletin No. 2022-12 2022-09 III D114 Revised Bulletin No. 2022-12 2022-09 

Bulletin No. 2022-16

 18 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

III D122 Revised Bulletin No. 2022-12 2022-09 III D126 Revised Bulletin No. 2022-12 2022-09 III D436 Revised Bulletin No. 2022-12 2022-09 III D438 Revised Bulletin No. 2022-12 2022-09 III D502 Revised Bulletin No. 2022-12 2022-09 III D610 Revised Bulletin No. 2022-12 2022-09 III D622 Revised Bulletin No. 2022-12 2022-09 III D626 Revised Bulletin No. 2022-12 2022-09 III E102 Revised Bulletin No. 2022-12 2022-09 III E104 Revised Bulletin No. 2022-12 2022-09 III E106 Revised Bulletin No. 2022-12 2022-09 III E108 Revised Bulletin No. 2022-12 2022-09 III E109 Revised Bulletin No. 2022-12 2022-09 III E412 Revised Bulletin No. 2022-12 2022-09 III F106 Revised Bulletin No. 2022-12 2022-09 III F108 Revised Bulletin No. 2022-12 2022-09 III F109 Revised Bulletin No. 2022-12 2022-09 III F110 Revised Bulletin No. 2022-12 2022-09 III F113 Revised Bulletin No. 2022-12 2022-09 III F121 Revised Bulletin No. 2022-12 2022-09 III F122 Revised Bulletin No. 2022-12 2022-09 III F123 Revised Bulletin No. 2022-12 2022-09 III F127 Revised Bulletin No. 2022-12 2022-09 III F132 Revised Bulletin No. 2022-12 2022-09 III F144 Revised Bulletin No. 2022-12 2022-09 III F147 Revised Bulletin No. 2022-12 2022-09 III F148 Revised Bulletin No. 2022-12 2022-09 III F302 Revised Bulletin No. 2022-12 2022-09 III F304 Revised Bulletin No. 2022-12 2022-09 III F306 Revised Bulletin No. 2022-12 2022-09 III F308 Revised Bulletin No. 2022-12 2022-09 III F312 Revised Bulletin No. 2022-12 2022-09 III F316 Revised Bulletin No. 2022-12 2022-09 III F334 Revised Bulletin No. 2022-12 2022-09 III F354 Revised Bulletin No. 2022-12 2022-09 III F372 Revised Bulletin No. 2022-12 2022-09 III F382 Revised Bulletin No. 2022-12 2022-09 III F384 Revised Bulletin No. 2022-12 2022-09 III F386 Revised Bulletin No. 2022-12 2022-09 III F391 Revised Bulletin No. 2022-12 2022-09 III H402 Revised Bulletin No. 2022-12 2022-09 IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

Bulletin No. 2022-16

 19 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

IV Added Bureau Code attribute, this attribute will be for Agency use only not required for 

GTAS reporting.

Bulletin No. 2022-12 2022-09 

IV USSGL Proprietary and Budgetary Account Attribute Table:IV Attribute

USSGL

IV 416500 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" Bulletin No. 2022-12 2022-09 IV 416512 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" Bulletin No. 2022-12 2022-09 IV 442000 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" Bulletin No. 2022-12 2022-09 IV 443000 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" Bulletin No. 2022-12 2022-09 IV 472000 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" Bulletin No. 2022-12 2022-09 

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:V Column

V

Line

V 3.4 Moved USSGL 199000F from Line 3.4 to Line 6.3 Bulletin No. 2022-12 2022-09 V 6.3 Added Bulletin No. 2022-12 2022-09 V 22.2 Moved USSGLs 219000F & 299000F from Line 22.2 to Line 26.6 Bulletin No. 2022-12 2022-09 V 26.6 Added Bulletin No. 2022-12 2022-09 V 41 Revised from "Total Unexpended Appropriation (Combined or Consolidated)" to "Total 

Unexpended Appropriation (Consolidated)"

Bulletin No. 2022-12 2022-09 

V 41.3 Added Bulletin No. 2022-12 2022-09 V 42 Revised from "Total Cumulative Results of Operations (Combined or Consolidated)" to 

"Total Cumulative Results of Operations (Consolidated)"

Bulletin No. 2022-12 2022-09 

V 42.3 Added Bulletin No. 2022-12 2022-09 

Footnote

V 9 Added Footnote 9 for eliminations of transactions and balances between Funds from 

Dedicated Collections.

Bulletin No. 2022-12 2022-09 

Statement of Net Cost:

V Line

V None V

Footnote

V

Statement of Changes in Net Position

V LineV

Footnote

Statement of Custodial Activity: 

V Line

Bulletin No. 2022-16

 20 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

Footnote

V None V 

Statement of Budgetary Resources:

V ColumnV None V

Line

V 1071 Added USSGL accounts 411601, 415300, 417600, 419100, 419200, 419600, 419700, 429500, 

432000, 435100, 436000, 487100, 487200 and 497200 with footnote 3; Added USSGL accounts 411910 and 435400 with no footnote; Added USSGL account 414600 with TAS Status attribute domain value U/E and Fund Type attribute domain value EP/ER; Added USSGL account 415300with Begin End Indicator attribute domain value "B"; Added USSGL account 416600 with Fund Type attribute domain value "EG"; Added USSGL account 429500 with Begin End Indicator attribute domain value "B"; Added USSGL account 436000 with Begin End Indicator attribute domain value "B"; Added USSGL account 439700 with Fund Type attribute domain value "EG" and footnote 3; Deleted USSGL account 435000 with TAS Status attribute domain value "U"; Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL account 411601 with no footnote; Revised TAS Status attribute domain value from "U/E" to "U" for USSGL account 413100; Revised Authority Type attribute domain value from "P/S" to "P" and TAS Status attribute domain value from "U/E" to "U" for USSGL account 414600 with Financing Account Code attribute domain value "D/G"; Revised TAS Status attribute domain value from "U/E" to "U" for USSGL account 426300 with Financing Account Code attribute domain value "D/G"; Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL account 435100 with no footnote; Revised Debit Credit attribute domain value from "D/C" to "D" for USSGL account 416512; Revised Fund Type attribute domain value from "EG/EP/ER/ES/ET/TR" to "EG/EP/ER/ET" for USSGL account 438200 with Authority Type attribute domain value "S" and footnote 3; Revised Fund Type attribute domain value from "EP/ER/ES/ET/TR" to "EP/ER/ES/ET/TR" for USSGL account 438200 with Authority Type attribute domain value "P" and footnote 3; Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL accounts 487100, 487200, 497100, and 497200 with no footnotes; Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL account 490800 with Begin End Indicator attribute domain value "B"

2022-12 2022-09 

V 1290 Revised Debit Credit attribute domain value from "D/C" to "D" for USSGL account 411900 

with TAS Status attribute domain value "E"; Revised Debit Credit attribute domain value from "D/C" to "D" for USSGL accounts 412800 and 416500;Revised TAS Status from "U/E" to "U" for USSGL account 439300; Revised Fund Type attribute domain value from "EG/ES" to "EG/EP/ES" for USSGL account 417400 

2022-12 2022-09 

V 1490 Revised Debit Credit attribute domain value from "D/C" to "D" for USSGL account 412800 2022-12 2022-09 V 1890 Revised TAS Status attribute domain value from "U/E" to "U" for USSGL account 439300 2022-12 2022-09 V 2190 Revised Debit/Credit Indicator attribute domain value from "D/C" to "C" for USSGL account 

490800

2022-12 2022-09 

V 2304 Revised Debit/Credit Indicator attribute domain value from "D/C" to "C" for USSGL account 

472000

2022-12 2022-09 

Bulletin No. 2022-16

 21 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V 2405 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

accounts 442000 and 443000; Revised Debit Credit Indicator attribute domain value from "C" to "D/C" for USSGL account 449000 with Financing Account Code attribute domain value "N"

2022-12 2022-09 

V 4190 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL account 

490800

2022-12 2022-09 

V Footnote

None 

VV SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

V None 

VV Line

V 0900 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 1000 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 1029 Deleted USSGL account 435000 with TAS Status attribute domain value "U" 2022-12 2022-09 V 1060 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 416512

2022-12 2022-09 

V 1100 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 411900

2022-12 2022-09 

V 1101 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 412800

2022-12 2022-09 

V 1131 Revised TAS Status attribute domain value from "U/E" to "U" for USSGL account 

439300 with Reduction Type attribute domain value "OTR"

2022-12 2022-09 

V 1151 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 416500

2022-12 2022-09 

V 1200 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

accounts 411900 and 412800

2022-12 2022-09 

V 1201 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 412800

2022-12 2022-09 

V 1203 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 412800

2022-12 2022-09 

V 1222 Revised Fund Type attribute domain vaue from "EG/ES" to "EG/EP/ES" for USSGL 

account 417400

2022-12 2022-07 

V 1230 Revised TAS Status attribute domain value from "U/E" to "U" for USSGL account 

439300 with Reduction Type attribute domain value "OTR"

2022-12 2022-09 

V 1251 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 416500

2022-12 2022-09 

V 1400 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 412800

2022-12 2022-09 

V 1722 Revised TAS Status attribute domain value from "U/E" to "U" for USSGL account 

439300

2022-12 2022-09 

Bulletin No. 2022-16

 22 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V 1940 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

accounts 442000, 443000, and 472000

2022-12 2022-09 

V 1941 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

accounts 442000, 443000, and 472000

2022-12 2022-09 

V 1951 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

accounts 442000, 443000, and 472000

2022-12 2022-09 

V 2001 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 2003 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 2101 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 2103 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 2170 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 2301 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 472000

2022-12 2022-09 

V 2302 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 472000

2022-12 2022-09 

V 2401 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 443000

2022-12 2022-09 

V 2402 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 442000

2022-12 2022-09 

V 2404 Revised Debit Credit Indicator attribute domain value from "C" to "D/C" for USSGL 

account 449000 with Financing Account Code attribute domain value "N"

2022-12 2022-09 

V 2501 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

accounts 442000 and 443000

2022-12 2022-09 

V 2502 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 472000

2022-12 2022-09 

V 3010 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 3020 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 4010 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 4011 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 4100 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 4110 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 5082 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 412800

2022-12 2022-09 

V 5311 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

Bulletin No. 2022-16

 23 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V 5312 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 5313 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 5314 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

account 490800

2022-12 2022-09 

V 5321 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

accounts 442000, 443000, and 472000

2022-12 2022-09 

V 5322 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

accounts 442000, 443000, and 472000

2022-12 2022-09 

V 5323 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

accounts 442000, 443000, and 472000

2022-12 2022-09 

V 5324 Revised Debit Credit Indicator attribute domain value from "D/C" to "C" for USSGL 

accounts 442000, 443000, and 472000

2022-12 2022-09 

V FootnoteV 7 Revised 2022-12 2022-09 V 8 Revised 2022-12 2022-09 V 12 Added 2022-12 2022-09 V USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI ColumnVI None 

VIVI Line

VI 3.4 Moved USSGL 199000F from Line 3.4 to Line 6.3 Bulletin No. 2022-12 2022-09 VI 6.3 Added Bulletin No. 2022-12 2022-09 VI 22.2 Moved USSGLs 219000F & 299000F from Line 22.2 to Line 26.6 Bulletin No. 2022-12 2022-09 VI 26.6 Added Bulletin No. 2022-12 2022-09 VI 41 Revised from "Total Unexpended Appropriation (Combined or Consolidated)" to "Total 

Unexpended Appropriation (Consolidated)"

Bulletin No. 2022-12 2022-09 

VI 41.3 Added Bulletin No. 2022-12 2022-09 VI 42 Revised from "Total Cumulative Results of Operations (Combined or Consolidated)" to 

"Total Cumulative Results of Operations (Consolidated)"

Bulletin No. 2022-12 2022-09 

VI 42.3 Added Bulletin No. 2022-12 2022-09 VI Footnote

9 Added Footnote 9 for eliminations of transactions and balances between Funds from 

Dedicated Collections.

Bulletin No. 2022-12 2022-09 

VIVI Reclassified Statement of Net Cost:

Line

VI

Bulletin No. 2022-16

 24 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

VI Footnote

None 

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI FootnoteVII Validations and Edits VII Validations

Validation Number

VII 69E Added pass exception for annual TAS in Fund Family 473 5761 with USSGL account 

411900

2022-12 2022-06 

VII 108 Revised 2022-12 2022-05 VII 108E Added 2022-12 2022-05 VII 111E Added pass exceptions for Fund Families 060 8010 and 060 8011 with USSGL account 

425500

2022-12 2022-07 

VII 117E Added pass exception for Fund Family 012 3105 2022-12 2022-05 VII 120 Revised 2022-12 2022-06 VII 120E Revised 2022-12 2022-06 VII 122 Deleted USSGL accounts 480100, 480200, 490100, and 490200 2022-12 2022-06 VII 122E Added pass exceptions 2022-12 2022-05 VII 122E Added pass exceptions 2022-12 2022-06 VII 122E Added pass exceptions 2022-12 2022-07 VII 125 Added 2022-12 2022-06 VII 126 Added 2022-12 2022-06 VII 127 Added 2022-12 2022-06 VII 128 Added 2022-12 2022-09 VII Edits

Edit Number

VII 4 Added USSGL accounts 439502 and 439801; Added Federal/Non-Federal attribute 

domain values for USSGL accounts 406000 and 407000

2022-12 2022-09 

VII 21 Deleted Closing Group 422512 2022-12 2022-06 VII 44 Added lines 6.3 and 26.6 2022-12 2022-09 VII 67 Added BETCs "COLAVDEC" and "COLAVINC" 2022-12 2022-06 VII 125 Revised from Fatal to Proposed Analytical for periods 10, 11, and 12 2022-12 2022-05 VII 126 Revised from Fatal to Proposed Analytical for periods 10, 11, and 12 2022-12 2022-05 VII 127 Revised from Fatal to Proposed Analytical for periods 10, 11, and 12 2022-12 2022-05 VII 128 Revised from Fatal to Proposed Analytical for periods 10, 11, and 12 2022-12 2022-05 VII 129 Revised from Fatal to Proposed Analytical for periods 10, 11, and 12 2022-12 2022-05 VII 130 Revised from Fatal to Proposed Analytical for periods 10, 11, and 12 2022-12 2022-05 VII 131 Revised from Fatal to Proposed Analytical for periods 10, 11, and 12 2022-12 2022-05 VII 132 Revised from Fatal to Proposed Analytical for periods 10, 11, and 12 2022-12 2022-05 VII 148 Revised from Proposed Analytical to Fatal for periods 9, 10, 11, and 12 2022-12 2022-09 VII 149 Revised from Proposed Analytical to Fatal for periods 9, 10, 11, and 12 2022-12 2022-09 

Bulletin No. 2022-16

 25 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

VII 151 Deleted 2022-12 2022-09 VII 152 Deleted 2022-12 2022-09 VII 154 Deleted 2022-12 2022-09 VII 155 Deleted 2022-12 2022-09 VII 158 Added 2022-12 2022-06 VII 159 Added 2022-12 2022-06 VII 160 Added 2022-12 2022-06 VII 161 Added 2022-12 2022-09 VII 162 Added 2022-12 2022-09 VII 163 Added 2022-12 2022-09 VII 164 Added 2022-12 2022-08 

Bulletin No. 2022-12Part 2 Fiscal 2023

I USSGL Chart of Accounts:I 134900 Added Bulletin No. 2022-12 2023-01 I 161020 Added Bulletin No. 2022-12 2023-01 I 161120 Added Bulletin No. 2022-12 2023-01 I 161220 Added Bulletin No. 2022-12 2023-01 I 161320 Added Bulletin No. 2022-12 2023-01 I 214900 Added Bulletin No. 2022-12 2023-01 I 259100 Added Bulletin No. 2022-12 2023-01 I 259200 Added Bulletin No. 2022-12 2023-01 I 403500 Added 2022-12 2023-01 I 427000 Added 2022-12 2023-01 I 599750 Added Bulletin No. 2022-12 2023-01 II USSGL Accounts and Definitions:II 134900 Added Bulletin No. 2022-12 2023-01 II 161020 Added Bulletin No. 2022-12 2023-01 II 161120 Added Bulletin No. 2022-12 2023-01 II 161220 Added Bulletin No. 2022-12 2023-01 II 161320 Added Bulletin No. 2022-12 2023-01 II 214900 Added Bulletin No. 2022-12 2023-01 II 259000 Revised Bulletin No. 2022-12 2023-01 II 259100 Added Bulletin No. 2022-12 2023-01 II 259200 Added Bulletin No. 2022-12 2023-01 II 403500 Added Bulletin No. 2022-12 2023-01 II 427000 Added Bulletin No. 2022-12 2023-01 II 599750 Added Bulletin No. 2022-12 2023-01 III USSGL Account Transactions:III A221 Added Bulletin No. 2022-12 2023-01 III B112 Revised Bulletin No. 2022-12 2023-01 

Bulletin No. 2022-16

 26 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

III B418 Revised Bulletin No. 2022-12 2023-01 III C402 Revised Bulletin No. 2022-12 2023-01 III C416 Revised Bulletin No. 2022-12 2023-01 III C420 Revised Bulletin No. 2022-12 2023-01 III C422 Revised Bulletin No. 2022-12 2023-01 III F336 Revised Bulletin No. 2022-12 2023-01 IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:Definition

IV Credit Cohort Year Added attribute domain value "2024" Bulletin No. 2022-12 2023-01 IV USSGL Proprietary and Budgetary Account Attribute Table:IV Attribute

IV Credit Cohort Year Added attribute domain value "2024" Bulletin No. 2022-12 2023-01 IV USSGL Proprietary and Budgetary Account Attribute Table:

USSGL

IV 134900 Added Bulletin No. 2022-12 2023-01 IV 161020 Added Bulletin No. 2022-12 2023-01 IV 161120 Added Bulletin No. 2022-12 2023-01 IV 161220 Added Bulletin No. 2022-12 2023-01 IV 161320 Added Bulletin No. 2022-12 2023-01 IV 214900 Added Bulletin No. 2022-12 2023-01 IV 259100 Added Bulletin No. 2022-12 2023-01 IV 259200 Added Bulletin No. 2022-12 2023-01 IV 403500 Added Bulletin No. 2022-12 2023-01 IV 412050 Revised Prior Year Adjustment attribute domain value from "X" to blank Bulletin No. 2022-12 2023-01 IV 415400 Added Fed/Non Fed attribute domain value "F", added Trading Partner attribute domain 

value "###", added Trading Partner Main attribute domain value "####"

Bulletin No. 2022-12 2023-01 

IV 415500 Added Fed/Non Fed attribute domain value "F", added Trading Partner attribute domain 

value "###", added Trading Partner Main attribute domain value "####"

Bulletin No. 2022-12 2023-01 

IV 419200 Added Fed/Non Fed attribute domain value "F", added Trading Partner attribute domain 

value "###", added Trading Partner Main attribute domain value "####"

Bulletin No. 2022-12 2023-01 

IV 419600 Added Fed/Non Fed attribute domain value "F", added Trading Partner attribute domain 

value "###", added Trading Partner Main attribute domain value "####"

Bulletin No. 2022-12 2023-01 

IV 419700 Added Fed/Non Fed attribute domain value "F", added Trading Partner attribute domain 

value "###", added Trading Partner Main attribute domain value "####"

Bulletin No. 2022-12 2023-01 

IV 421512 Revised Prior Year Adjustment attribute domain value from "X" to blank Bulletin No. 2022-12 2023-01 IV 422500 Added Fed/Non Fed attribute domain value "F", added Trading Partner attribute domain 

value "###", added Trading Partner Main attribute domain value "####"

Bulletin No. 2022-12 2023-01 

IV 422512 Added Fed/Non Fed attribute domain value "F", added Trading Partner attribute domain 

value "###", added Trading Partner Main attribute domain value "####"

Bulletin No. 2022-12 2023-01 

IV 423100 Added Trading Partner attribute domain value "###", added Trading Partner Main 

attribute domain value "####"

Bulletin No. 2022-12 2023-01 

Bulletin No. 2022-16

 27 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

IV 425500 Added Fed/Non Fed attribute domain value "F", added Trading Partner attribute domain 

value "###", added Trading Partner Main attribute domain value "####"

Bulletin No. 2022-12 2023-01 

IV 425512 Added Fed/Non Fed attribute domain value "F", added Trading Partner attribute domain 

value "###", added Trading Partner Main attribute domain value "####"

Bulletin No. 2022-12 2023-01 

IV 427000 Added Bulletin No. 2022-12 2023-01 IV 439000 Added Fed/Non Fed attribute domain value "F", added Trading Partner attribute domain 

value "###", added Trading Partner Main attribute domain value "####"

Bulletin No. 2022-12 2023-01 

IV 439432 Revised Prior Year Adjustment attribute domain value from "X" to blank Bulletin No. 2022-12 2023-01 IV 439703 Revised Prior Year Adjustment attribute domain value from "X" to blank Bulletin No. 2022-12 2023-01 IV 483200 Added Fed/Non Fed attribute domain value "F", added Trading Partner attribute domain 

value "###", added Trading Partner Main attribute domain value "####"

Bulletin No. 2022-12 2023-01 

IV 599750 Added Bulletin No. 2022-12 2023-01 

Revised Credit Cohort Year attribute domain value from "1001/1992-2023" to "1001/1992-2024" for USSGL accounts 404400, 404700, 404800, 406000, 407000, 408100, 408200, 408300, 412000, 412500, 414100, 414200. 414201, 414300, 414400, 414500, 414600, 414700, 414800, 414900, 415100, 415200, 416000, 416500, 418000, 418300. 419500, 420100, 421000, 421500, 422100, 422200, 422300, 422500, 423000, 423100, 423200, 423300, 423400. 425100, 425200, 425300, 425400, 425500, 426000, 426100, 426200, 426300, 426400, 426500, 426600, 426700, 427100, 427300, 427500, 427600, 427700, 428300. 428500, 428600. 428700, 431000, 439500, 445000, 449000, 451000, 459000, 461000, 462000, 465000, 469000, 470000, 472000, 480100, 480200. 483100, 483200, 487100, 487200, 488100, 488200, 490100, 490200, 493100, 497100, 497200, 498100, 498200

Bulletin No. 2022-12 2023-01 

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None 

VV Line

V 2.1 Revised Line 2.1 to add USSGLs 161020, 161120, 161220, & 161320 Bulletin No. 2022-12 2023-01 V 3.4 Moved USSGL 134000F from Line 4.1 to Line 3.4 Bulletin No. 2022-12 2023-01 V 4.1 Revised Line 4.1 to add USSGL 134900 Bulletin No. 2022-12 2023-01 V 4.1 Added Bulletin No. 2022-12 2023-01 V 14 Revised Line 14 to add USSGLs 161020, 161120, 161220, & 161320 Bulletin No. 2022-12 2023-01 V 22.2 Moved USSGL 214000F from Line 24.1 to Line 22.2 Bulletin No. 2022-12 2023-01 V 24.1 Added Bulletin No. 2022-12 2023-01 V 24.1 Revised Line 24.1 to add USSGL accounts 214900 Bulletin No. 2022-12 2023-01 V 24.2 Added USSGL accounts 259100 and 259200 Bulletin No. 2022-12 2023-01 V 26.2 Added USSGL account 259200 Bulletin No. 2022-12 2023-01 V 42.1 Added USSGL account 599750 Bulletin No. 2022-12 2023-01 V 42.2 Added USSGL account 599750 Bulletin No. 2022-12 2023-01 V Footnote

Bulletin No. 2022-16

 28 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V Statement of Net Cost:

Column

None 

VV Line

V 2 Added USSGL account 599750 Bulletin No. 2022-12 2023-01 V 7 Added USSGL account 599750 Bulletin No. 2022-12 2023-01 V Footnote

None 

V Statement of Changes in Net Position:

Line

V 15 Added USSGL account 599750 Bulletin No. 2022-12 2023-01 V 20 Added USSGL account 599750 Bulletin No. 2022-12 2023-01 V FootnoteV Statement of Custodial Activity: 

Line

V 7 Added USSGL account 134900 Bulletin No. 2022-12 2023-01 V 9 Added USSGL account 134900 Bulletin No. 2022-12 2023-01 V Footnote

None 

V Statement of Budgetary Resources:

Column

None 

VV Line

V 1071 Added USSGL 427000; Revised Federal Nonfederal Code attribute domain value from 

blank to "F" for USSGL accounts 415400, 415500, 419200, 419600, 419700, 422500, 422512, 425500, 425512 and 439000; Revised Debit/Credit Indicator attribute domain value from "D/C" to "D" for USSGL account 431000.

2022-12 2023-01 

V 1290 Revised Federal Nonfederal Code attribute domain value from blank to "F" for USSGL 

accounts 415400, 415500, and 439000; Revised Debit/Credit Indicator attribute domain value from "D/C" to "D" for USSGL account 412000.

2022-12 2023-01 

V 1890 Added USSGL 427000; Revised Federal Nonfederal Code attribute domain value from 

blank to "F" for USSGL accounts 422500 and 425500; Revised Debit/Credit Indicator attribute domain value from "D/C" to "D" for USSGL account 406000, 407000 and 421500.

2022-12 2023-01 

V 4190 Added USSGL 427000; Revised Federal Nonfederal Code attribute domain value from 

blank to "F" for USSGL accounts 425500 and 425512

2022-12 2023-01 

Footnote

Bulletin No. 2022-16

 29 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

None 

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

None 

V

Line

V 1000 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 1010 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 419700

2022-12 2023-01 

V 1011 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 419600

2022-12 2023-01 

V 1012 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 419200; Deleted USSGL account 419100 with Reimbursable Flag attribute domain value "R"

2022-12 2023-01 

V 1020 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

accounts 415400, 415500, 419200, 419600, 419700, 422500, 425500, and 439000

2022-12 2023-01 

V 1020 Added USSGL account 427000 2012-12 2023-01 V 1043 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422512

2022-12 2023-01 

V 1044 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422512

2022-12 2023-01 

V 1061 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 431000

2022-12 2023-01 

V 1063 Revised Prior Year Adjustment Code attribute domain value from "X" to blank for 

USSGL account 412050

2022-12 2023-01 

V 1064 Revised Prior Year Adjustment Code attribute domain value from "X" to blank for 

USSGL account 421512

2022-12 2023-01 

V 1065 Revised Prior Year Adjustment Code attribute domain value from "X" to blank for 

USSGL account 439432

2022-12 2023-01 

V 1066 Revised Prior Year Adjustment Code attribute domain value from "X" to blank for 

USSGL account 439703

2022-12 2023-01 

V 1080 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 1081 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 419700

2022-12 2023-01 

V 1082 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 419600

2022-12 2023-01 

V 1083 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 419200

2022-12 2023-01 

V 1084 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

accounts 419200, 419600, 419700, 422500, 425500, and 439000

2022-12 2023-01 

V 1131 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 439000

2022-12 2023-01 

Bulletin No. 2022-16

 30 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V 1138 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

accounts 415400 and 415500

2022-12 2022-09 

V 1150 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 412000

2022-12 2023-01 

V 1230 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 439000

2022-12 2023-01 

V 1250 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

account 412000

2022-12 2023-01 

V 1700 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 425500

2022-12 2023-01 

V 1701 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 1740 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

accounts 406000, 407000, and 421500

2022-12 2023-01 

V 1800 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 425500

2022-12 2023-01 

V 1800 Added USSGL account 427000 2022-12 2023-01 V 1801 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 1840 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

accounts 406000, 407000, and 421500

2022-12 2023-01 

V 1952 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 3060 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 3061 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

accounts 422500 and 422512

2022-12 2023-01 

V 3070 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 3071 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 3072 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422512

2022-12 2023-01 

V 3090 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

accounts 422500 and 422512

2022-12 2023-01 

V 4030 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

accounts 425500 and 425512

2022-12 2023-01 

V 4050 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 4051 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 4052 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 425500

2022-12 2023-01 

V 4055 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 425512

2022-12 2023-01 

Bulletin No. 2022-16

 31 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

V 4056 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

accounts 406000, 407000, and 421500

2022-12 2023-01 

V 4120 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 425500

2022-12 2023-01 

V 4123 Added USSGL account 427000 2022-12 2023-01 V 4140 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 4141 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 4142 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 425500

2022-12 2023-01 

V 4146 Revised Debit Credit Indicator attribute domain value from "D/C" to "D" for USSGL 

accounts 406000, 407000, and 421500

2022-12 2023-01 

V 5311 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 5313 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 5314 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 5331 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 5333 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 5334 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V 5341 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

accounts 422500 and 425512

2022-12 2023-01 

V 5343 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

accounts 422500 and 425512

2022-12 2023-01 

V 5344 Revised Federal Non-federal Code attribute domain value from blank to "F" for USSGL 

account 422500

2022-12 2023-01 

V FootnoteV 6 Revised 2022-12 2023-01 

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:VI Column

VI None VI

Line

VI 2.1 Revised Line 2.1 to add USSGLs 161020, 161120, 161220, & 161320 Bulletin No. 2022-12 2023-01 VI 3.4 Moved USSGL 134000F from Line 4.1 to Line 3.4 Bulletin No. 2022-12 2023-01 VI 4.1 Revised Line 4.1 to add USSGL 134900 Bulletin No. 2022-12 2023-01 VI 4.1 Added Bulletin No. 2022-12 2023-01 VI 14 Revised Line 14 to add USSGLs 161020, 161120, 161220, & 161320 Bulletin No. 2022-12 2023-01 

Bulletin No. 2022-16

 32 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

VI 22.2 Moved USSGL 214000F from Line 24.1 to Line 22.2 Bulletin No. 2022-12 2023-01 VI 24.1 Added Bulletin No. 2022-12 2023-01 VI 24.1 Revised Line 24.1 to add USSGL 214900 Bulletin No. 2022-12 2023-01 V 24.2 Added USSGL accounts 259100 and 259200 Bulletin No. 2022-12 2023-01 V 26.2 Added USSGL account 259200 Bulletin No. 2022-12 2023-01 VI 42.1 Added USSGL account 599750 Bulletin No. 2022-12 2023-01 VI 42.2 Added USSGL account 599750 Bulletin No. 2022-12 2023-01 VI Footnote

Reclassified Statement of Net Cost:

VI Column

VI None VI LineVI 2 Added USSGL account 599750 Bulletin No. 2022-12 2023-01 

Footnote

VI None VI Reclassified Statement of Operations and Changes in Net Position

Column

VI None 

VIVI Line

VI 5.7 Added USSGL account 599750 Bulletin No. 2022-12 2023-01 VIVI FootnoteVIVIVII Validations and Edits VII Validations

Validation Number

VII 27 Added Credit Cohort Year 2023 2022-12 2023-01 

VII 27E Added Credit Cohort Year 2024 exceptions; Deleted Credit Cohort Year 2023 

exceptions

2022-12 2023-01

VII 33E Deleted exceptions for USSGL account 423100 2022-12 2023-01 

VII 34E Deleted exceptions for USSGL account 423100 2022-12 2023-01 VII 100E Added pass exception for TAS 013 2012 2022 8233 2022-12 2023-01 VII 129 Added 2022-12 2023-01 VII 129E Added 2022-12 2023-01 VII Edits

Edit Number

VII 4 Added USSGL accounts 161020 and 161120 2022-12 2023-01 

Bulletin No. 2022-16

 33 
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective Reporting Period

VII 8 Added USSGL account 161120 2022-12 2023-01 VII 12 Added USSGL account 161020 2022-12 2023-01 VII 21 Added USSGL account 427000 to Closing Group 420100 2022-12 2023-01 VII 22 Added USSGL accounts 134900, 161020, 161120, 161220, 161320, 214900, 259100, 

and 259200

2022-12 2023-01 

VII 23 Added USSGL accounts 134900, 161020, 161120, 161220, 161320, 214900, 259100, 

259200, and 599750

2022-12 2023-01 

VII 24 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 45 Added Closing Groups 134900, 161020, 161120, 161220, 161320, 214900, 259100, 

and 259200; Added USSGL account 599750 to Closing Group 331000

2022-12 2023-01 

VII 46 Added USSGL account 427000 2022-12 2023-01 VII 47 Added USSGL account 427000 2022-12 2023-01 VII 57 Added USSGL accounts 161020, 161120, 161220, and 161320 2022-12 2023-01 VII 69 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 70 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 71 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 72 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 73 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 100 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 101 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 102 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 103 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 104 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 105 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 106 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 107 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 118 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 119 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 120 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 121 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 122 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 123 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 134 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 135 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 136 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 137 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 138 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 139 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 156 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 157 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 158 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 159 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 160 Added USSGL accounts 403500 and 427000 2022-12 2023-01 VII 164 Added USSGL accounts 403500 and 427000 2022-12 2023-01 

Bulletin No. 2022-16

 34 
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2022-16

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 This change was due to a change to Appendix 3 of the TFM Volume 1, Part 2, Chapter 4700.

4 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

5 Revised Credit Cohort attribute domain values to add next fiscal year.6 Change required because OMB/Treasury deemed TAS exception to established validation.

7 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

8 Required because of the creation, deletion, or change of a USSGL account.9 Change needed to be in compliance with OMB Circular No. A-136.

10 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the followin

11 This change was due to a change to Appendix 2 of the TFM Volume 1, Part 2, Chapter 4700.12 Change required due to the passage of new Public Law(s) associated with Disaster Emergency Funding13 Change is a part of proposed analytical edit development based on prior period results14 Updates required to provide clarification to agencies.

15 Change is related to GTAS code changes or enhancements.16 Change is needed to account for Treasury approved changes for custodial TAS in the 36XX main account series.

Bulletin No. 2022-16

 35
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2022-16

17 Change is needed to account for the extension of a requirement deadline.

18 Required because of the creation, deletion, or change of a statement line.

Bulletin No. 2022-16

 36
Page 1 of 1

Part 1, Section I: Chart of Accounts

The Chart of Accounts provides the basic structure for the U.S. Standard General Ledger (USSGL). It 

incorporates both proprietary and budgetary accounts. The proprietary and budgetary sets of general 

ledger accounts are self-balancing (total debits equal total credits). It is important to note that central 

agency reporting requires a lower level of detail than the 6-digit USSGL account numbers provided. 

Therefore, the USSGL Board developed attributes containing various domain values that, when added to a 

basic 6-digit USSGL account, provide the appropriate level of detail needed for central agency reporting 

and, in effect, create new USSGL accounts. See Section IV for attribute definitions and domain values. It is 

this lower level of detail, the basic 6-digit USSGL account plus applicable attribute domain values, that 

agencies must capture at the transaction level to (1) comply with USSGL policy, and (2) achieve the 

desired result for proper reporting.

The basic 6-digit USSGL accounts are classified as follows:

100000 Assets

200000 Liabilities

300000 Net Position

400000 Budgetary

500000 Revenue and Other Financing Sources

600000 Expenses

700000 Gains/Losses/Miscellaneous Items

800000 Memorandum

Agencies may expand this numbering system to as many digits as necessary to accommodate agency

specific requirements. However, subsidiary accounts must summarize or “roll up” to the 6-digit USSGL 

accounts plus any related attributes.

In February 1999, the USSGL Board voted to delete summary accounts. However, agencies may 

summarize accounts as they find useful. Section headings replace many of the deleted summary accounts 

to maintain the integrity of the account structure.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 1 September 2022

100000 ASSETS

101000 Fund Balance With Treasury Debit

109000 Fund Balance With Treasury While Awaiting a Warrant Debit

CASH

110100 General Fund of the U.S. Government's Operating Cash Debit

110300 Restricted Operating Cash Debit

110900 Checks Outstanding Credit

111000 Undeposited Collections Debit

112000 Imprest Funds Debit

112500 U.S. Debit Card Funds Debit

113000 Funds Held Outside of Treasury - Budgetary Debit

113500 Funds Held Outside of Treasury - Non-Budgetary Debit

113510 Restricted Cash Held Outside of Treasury - Non-Budgetary Debit

114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's 

General Account

Debit

119000 Other Cash Debit

119090 Other Cash - International Monetary Fund Debit

119305 International Monetary Fund - Letter of Credit Credit

119306 International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment

Debit

119307 International Monetary Fund - Dollar Deposits With the IMF Credit

119309 International Monetary Fund - Currency Holdings Debit

119333 International Monetary Fund - Reserve Position Debit

119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Debit

119500 Other Monetary Assets Debit

120000 Foreign Currency Debit

120500 Foreign Currency Denominated Equivalent Assets Debit

120900 Uninvested Foreign Currency Debit

123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary Debit

125000 Central Accounting/Agency Reconciliation Account Debit

RECEIVABLES

131000 Accounts Receivable Debit

131900 Allowance for Loss on Accounts Receivable Credit

132000 Funded Employment Benefit Contributions Receivable Debit

132100 Unfunded FECA Benefit Contributions Receivable Debit

132500 Taxes Receivable Debit

132900 Allowance for Loss on Taxes Receivable Credit

133000 Receivable for Transfers of Currently Invested Balances Debit

133500 Expenditure Transfers Receivable Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 2 September 2022

134000 Interest Receivable - Not Otherwise Classified Debit

134100 Interest Receivable - Loans Debit

134200 Interest Receivable - Investments Debit

134300 Interest Receivable - Taxes Debit

134400 Interest Receivable on Special Drawing Rights (SDR) Debit

134500 Allowance for Loss on Interest Receivable - Loans Credit

134600 Allowance for Loss on Interest Receivable - Investments Credit

134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

Credit

134800 Allowance for Loss on Interest Receivable - Taxes Credit

135000 Loans Receivable Debit

135090 Loans Receivable - International Monetary Fund Debit

135100 Capitalized Loan Interest Receivable - Non-Credit Reform Debit

135900 Allowance for Loss on Loans Receivable Credit

135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund

Credit

136000 Penalties and Fines Receivable - Not Otherwise Classified Debit

136100 Penalties and Fines Receivable - Loans Debit

136300 Penalties and Fines Receivable - Taxes Debit

136500 Allowance for Loss on Penalties and Fines Receivable - Loans Credit

136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

Credit

136800 Allowance for Loss on Penalties and Fines Receivable - Taxes Credit

137000 Administrative Fees Receivable - Not Otherwise Classified Debit

137100 Administrative Fees Receivable - Loans Debit

137300 Administrative Fees Receivable - Taxes Debit

137400 Criminal Restitution Receivable Debit

137500 Allowance for Loss on Administrative Fees Receivable - Loans Credit

137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Credit

137800 Allowance for Loss on Administrative Fees Receivable - Taxes Credit

137900 Allowance for Loss on Criminal Restitution Receivable Credit

138000 Loans Receivable - Troubled Assets Relief Program Debit

138100 Interest Receivable - Loans - Troubled Assets Relief Program Debit

138400 Interest Receivable - Foreign Currency Denominated Assets Debit

138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program

Credit

138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program Credit

139000 Appropriated Dedicated Collections Receivable Debit

139900 Allowance for Subsidy Credit

141000 Advances and Prepayments Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 3 September 2022

198100 Receivable from Custodian or Non-Entity Assets Receivable From 

a Federal Agency - Other Than the General Fund of the U.S. 

Government

Debit

INVENTORY AND RELATED PROPERTY

151100 Operating Materials and Supplies Held for Use Debit

151200 Operating Materials and Supplies Held in Reserve for Future Use Debit

151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit

151400 Operating Materials and Supplies Held for Repair Debit

151600 Operating Materials and Supplies in Development Debit

151900 Operating Materials and Supplies - Allowance Credit

152100 Inventory Purchased for Resale Debit

152200 Inventory Held in Reserve for Future Sale Debit

152300 Inventory Held for Repair Debit

152400 Inventory - Excess, Obsolete, and Unserviceable Debit

152500 Inventory - Raw Materials Debit

152600 Inventory - Work-in-Process Debit

152700 Inventory - Finished Goods Debit

152900 Inventory - Allowance Credit

SEIZED MONETARY ASSETS

153100 Seized Monetary Instruments Debit

153200 Seized Cash Deposited Debit

FORFEITED PROPERTY

154100 Forfeited Property Held for Sale Debit

154200 Forfeited Property Held for Donation or Use Debit

154900 Forfeited Property - Allowance Credit

FORECLOSED PROPERTY

155100 Foreclosed Property Debit

155900 Foreclosed Property - Allowance Credit

COMMODITIES

156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit

156900 Commodities - Allowance Credit

STOCKPILE MATERIALS

157100 Stockpile Materials Held in Reserve Debit

157200 Stockpile Materials Held for Sale Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 4 September 2022

OTHER RELATED PROPERTY

159100 Other Related Property Debit

159900 Other Related Property - Allowance Credit

INVESTMENTS

161000 Investments in U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

Debit

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Credit

161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit

161300 Amortization of Discount and Premium on U.S. Treasury 

Securities Issued by the Bureau of the Fiscal Service

Debit

161800 Market Adjustment - Investments Debit

162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

Debit

162100 Discount on Securities Other Than the Bureau of the Fiscal 

Service Securities

Credit

162200 Premium on Securities Other Than the Bureau of the Fiscal 

Service Securities

Debit

162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

Debit

163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit

163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Credit

163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Debit

164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit

164300 Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Credit

164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit

164500 Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Credit

164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

Credit

164700 Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

Debit

165000 Preferred Stock in Federal Government Sponsored Enterprise Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 5 September 2022

165100 Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise

Debit

165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise

Debit

165300 Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

Debit

167000 Foreign Investments Debit

167100 Discount on Foreign Investments Credit

167200 Premium on Foreign Investments Debit

167900 Foreign Exchange Rate Revalue Adjustments - Investments Debit

169000 Other Investments Debit

GENERAL PROPERTY, PLANT, AND EQUIPMENT

171100 Land and Land Rights Debit

171200 Improvements to Land Debit

171900 Accumulated Depreciation on Improvements to Land Credit

172000 Construction-in-Progress Debit

173000 Buildings, Improvements, and Renovations Debit

173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Credit

174000 Other Structures and Facilities Debit

174900 Accumulated Depreciation on Other Structures and Facilities Credit

175000 Equipment Debit

175900 Accumulated Depreciation on Equipment Credit

181000 Assets Under Capital Lease Debit

181900 Accumulated Depreciation on Assets Under Capital Lease Credit

182000 Leasehold Improvements Debit

182900 Accumulated Amortization on Leasehold Improvements Credit

183000 Internal-Use Software Debit

183200 Internal-Use Software in Development Debit

183900 Accumulated Amortization on Internal-Use Software Credit

184000 Other Natural Resources Debit

184900 Allowance for Depletion Credit

189000 Other General Property, Plant, and Equipment Debit

189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Credit

OTHER ASSETS

192100 Receivable From Appropriations Debit

192300 Contingent Receivable for Capital Transfers Debit

192500 Capital Transfers Receivable Debit

198000 Asset for Agency's Custodial and Non-Entity Liabilities - General 

Fund of the U.S. Government

Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 6 September 2022

199000 Other Assets Debit

199010 Other Assets - General Fund of the U.S. Government Debit

199500 General Property, Plant, and Equipment Permanently Removed 

but Not Yet Disposed

Debit

199900 Central Accounting Control Account Debit

200000 LIABILITIES

201000 Liability for Fund Balance With Treasury Credit

209010 Liability for Fund Balance While Awaiting a Warrant Credit

ACCRUED LIABILITIES - OTHER

211000 Accounts Payable Credit

211200 Accounts Payable for Federal Government Sponsored Enterprise Credit

212000 Disbursements in Transit Credit

213000 Contract Holdbacks Credit

214000 Accrued Interest Payable - Not Otherwise Classified Credit

214100 Accrued Interest Payable - Loans Credit

214200 Accrued Interest Payable - Debt Credit

215000 Payable for Transfers of Currently Invested Balances Credit

215500 Expenditure Transfers Payable Credit

216000 Entitlement Benefits Due and Payable Credit

217000 Subsidy Payable to the Financing Account Credit

218000 Loan Guarantee Liability Credit

219000 Other Liabilities With Related Budgetary Obligations Credit

219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported

Credit

219200 Special Drawing Right (SDR) Certificates Issued to Federal 

Reserve Banks

Credit

219300 Allocation of Special Drawing Rights (SDRs) Credit

220000 Liability for Unpaid Insurance Claims Credit

220500 Liability for Unearned Insurance Premiums Credit

ACCRUED LIABILITIES - PAYROLL AND BENEFITS

221000 Accrued Funded Payroll and Leave Credit

221100 Withholdings Payable Credit

221300 Employer Contributions and Payroll Taxes Payable Credit

221500 Other Post Employment Benefits Due and Payable Credit

221600 Pension Benefits Due and Payable to Beneficiaries Credit

221700 Benefit Premiums Payable to Carriers Credit

221800 Life Insurance Benefits Due and Payable to Beneficiaries Credit

222000 Unfunded Leave Credit

222500 Unfunded FECA Liability Credit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 7 September 2022

229000 Other Unfunded Employment Related Liability Credit

UNEARNED REVENUE

231000 Liability for Advances and Prepayments Credit

232000 Other Deferred Revenue Credit

240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

Credit

241000 Liability for Clearing Accounts Credit

DEBT

251000 Principal Payable to the Bureau of the Fiscal Service Credit

251100 Capitalized Loan Interest Payable - Non-Credit Reform Credit

252000 Principal Payable to the Federal Financing Bank Credit

253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

Credit

253100 Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Debit

253200 Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Credit

253300 Amortization of Discount on Securities Issued by Federal 

Agencies Under General and Special Financing Authority

Credit

253400 Amortization of Premium on Securities Issued by Federal 

Agencies Under General and Special Financing Authority

Debit

254000 Participation Certificates Credit

259000 Other Debt Credit

ACTUARIAL LIABILITIES

261000 Actuarial Pension Liability Credit

262000 Actuarial Health Insurance Liability Credit

263000 Actuarial Life Insurance Liability Credit

265000 Actuarial FECA Liability Credit

266000 Actuarial Liabilities for Federal Insurance and Guarantee 

Programs

Credit

267000 Actuarial Liabilities for Treasury-Managed Benefit Programs Credit

269000 Other Actuarial Liabilities Credit

OTHER LIABILITIES

291000 Prior Liens Outstanding on Acquired Collateral Credit

292000 Contingent Liabilities Credit

292200 Contingent Liabilities - Federal Government Sponsored Enterprise Credit

292300 Contingent Liability for Capital Transfers Credit

294000 Capital Lease Liability Credit

296000 Accounts Payable From Canceled Appropriations Credit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 8 September 2022

297000 Liability for Capital Transfers Credit

298000 Custodial Liability Credit

298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

Credit

299000 Other Liabilities Without Related Budgetary Obligations Credit

299010 Other Liabilities Without Related Budgetary Obligations - General 

Fund of the U.S. Government

Credit

299100 Other Liabilities - Reductions Credit

299110 Reductions of Other Liabilities - General Fund of the U.S. 

Government

Credit

299200 Appropriated Dedicated Collections Liability Credit

299500 Estimated Cleanup Cost Liability Credit

300000 NET POSITION

309000 Unexpended Appropriations While Awaiting a Warrant Credit

309010 Appropriations Outstanding - Warrants to be Issued Debit

310000 Unexpended Appropriations - Cumulative Credit

310100 Unexpended Appropriations - Appropriations Received Credit

310200 Unexpended Appropriations - Transfers-In Credit

310300 Unexpended Appropriations - Transfers-Out Debit

310500 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Debit

310600 Unexpended Appropriations - Adjustments Debit

310700 Unexpended Appropriations - Used - Accrued Debit

310710 Unexpended Appropriations - Used - Disbursed Debit

310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Debit

310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Debit

320000 Appropriations Outstanding - Cumulative Debit

320100 Appropriations Outstanding - Warrants Issued Debit

320110 Appropriations Outstanding - Transfers Debit

320600 Appropriations Outstanding - Adjustments Credit

320700 Appropriations Outstanding - Used - Accrued Credit

320710 Appropriations Outstanding - Used - Disbursed Credit

320800 Appropriations Outstanding - Prior-Period Adjustments Credit

331000 Cumulative Results of Operations Credit

340000 Fiduciary Net Assets Credit

341000 Contributions to Fiduciary Net Assets Credit

342000 Withdrawals or Distributions of Fiduciary Net Assets Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 9 September 2022

400000 BUDGETARY

ANTICIPATED RESOURCES

403400 Anticipated Adjustments to Contract Authority Credit

404400 Anticipated Reductions to Borrowing Authority Credit

404700 Anticipated Transfers to the General Fund of the U.S. Government 

- Current-Year Authority

Credit

404800 Anticipated Transfers to the General Fund of the U.S. Government 

- Prior-Year Balances

Credit

405000 Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts

Credit

406000 Anticipated Collections From Non-Federal Sources Debit

407000 Anticipated Collections From Federal Sources Debit

TRANSFERS OF RECEIVABLES FROM INVESTED 

BALANCES

408100 Amounts Appropriated From a Specific Treasury-Managed Trust 

Fund TAFS - Receivable - Transferred

Credit

408200 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Transferred

Credit

408300 Transfers - Current-Year Authority - Receivable - Transferred Credit

APPROPRIATIONS REALIZED

411100 Debt Liquidation Appropriations Debit

411200 Liquidation of Deficiency - Appropriations Debit

411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

Debit

411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

Debit

411500 Loan Subsidy Appropriation Debit

411600 Debt Forgiveness Appropriation Debit

411601 Debt Forgiveness - Cancellation of Debt Adjustment Debit

411700 Loan Administrative Expense Appropriation Debit

411800 Reestimated Loan Subsidy Appropriation Debit

411900 Other Appropriations Realized Debit

411910 Indefinite Appropriation - Upward Adjustments Debit

411912 Definite Appropriation - Adjustments for Trust Fund Share - Prior 

Year

Credit

411990 Other Appropriations Realized - International Monetary Fund Debit

411991 Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 10 September 2022

411992 Other Appropriations Realized - International Monetary Fund -

Letter of Credit

Debit

411993 Other Appropriations Realized - International Monetary Fund -

New Arrangements to Borrow (NAB)

Debit

411994 Other Appropriations Realized - International Monetary Fund -

Exchange Rate Changes (NAB)

Debit

412000 Anticipated Indefinite Appropriations Debit

412050 Anticipated Definite Appropriation - Adjustments for Trust Fund 

Share - Prior Year

Credit

412100 Amounts Appropriated From Specific Invested TAFS Reclassified 

- Receivable - Cancellation

Debit

412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

Debit

412300 Amounts Appropriated From Specific Invested TAFS Reclassified 

- Receivable - Temporary Reduction

Debit

412400 Amounts Appropriated From Specific Invested TAFS Reclassified 

- Payable - Temporary Reduction/Cancellation

Credit

412500 Loan Modification Adjustment Transfer Appropriation Debit

412600 Amounts Appropriated From Specific Invested TAFS -

Receivable

Debit

412700 Amounts Appropriated From Specific Invested TAFS - Payable Credit

412800 Amounts Appropriated From Specific Invested TAFS - TransfersInDebit

412900 Amounts Appropriated From Specific Invested TAFS - TransfersOutCredit

CONTRACT AUTHORITY

413000 Appropriation to Liquidate Contract Authority Withdrawn Credit

413100 Current-Year Indefinite Contract Authority Debit

413120 Current-Year Definite Contract Authority Debit

413200 Substitution of Contract Authority Credit

413300 Decreases to Indefinite Contract Authority Credit

413400 Indefinite Contract Authority Withdrawn Credit

413415 Adjustment for Definite Contract Authority - Prior-Year Credit

413500 Contract Authority Liquidated Credit

413600 Contract Authority To Be Liquidated by Trust Funds Credit

413700 Transfers of Contract Authority - Allocation Debit

413800 Appropriation to Liquidate Contract Authority Debit

413810 Appropriation to Liquidate Contract Authority - FMSTF Debit

413900 Contract Authority Carried Forward Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 11 September 2022

BORROWING AUTHORITY

414000 Substitution of Borrowing Authority Credit

414100 Current-Year Indefinite Borrowing Authority Debit

414120 Current-Year Definite Borrowing Authority Debit

414200 Actual Repayment of Borrowing Authority Converted to Cash -

Current-Year Authority

Credit

414201 Modification Adjustment Transfer of Borrowing Authority 

Converted to Cash

Credit

414202 Actual Repayment of Definite Borrowing Authority Converted to 

Cash - Prior-Year Balances

Credit

414203 Actual Repayment of Indefinite Borrowing Authority Converted 

to Cash - Prior-Year Balances

Credit

414300 Current-Year Decreases to Indefinite Borrowing Authority Credit

414400 Borrowing Authority Withdrawn Credit

414500 Borrowing Authority Converted to Cash Credit

414600 Actual Repayments of Debt, Current-Year Authority Credit

414700 Actual Repayments of Debt, Prior-Year Balances Credit

414800 Resources Realized From Borrowing Authority Debit

414900 Borrowing Authority Carried Forward Debit

414910 Borrowing Authority Carried Forward - Transferred Debit

OTHER BUDGETARY RESOURCES

412250 Federal Financing Bank (FFB) - Net Principal Payments Debit

415000 Reappropriations - Transfers-In Debit

415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

Credit

415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Credit

415300 Transfers of Contract Authority - Non-Allocation Debit

415400 Appropriation to Liquidate Contract Authority - Non-Allocation -

Transferred

Debit

415500 Appropriation to Liquidate Contract Authority - Allocation -

Transferred

Debit

415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously 

Precluded From Obligation

Debit

415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

Debit

415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Debit

415900 Repayment of Repayable Advances - Current-Year Authority Credit

415901 Repayment of Repayable Advances - Prior-Year Balances Credit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 12 September 2022

416000 Anticipated Transfers - Current-Year Authority Debit

416500 Allocations of Authority - Anticipated From Invested Balances Debit

416512 Allocations of Authority - Anticipated From Invested Balances -

Prior Year

Debit

416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Debit

416612 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Prior Year

Debit

416700 Allocations of Realized Authority - Transferred From Invested 

Balances

Debit

416712 Allocations of Realized Authority - Transferred From Invested 

Balances - Prior Year

Debit

416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Debit

417000 Transfers - Current-Year Authority Debit

417100 Non-Allocation Transfers of Invested Balances - Receivable Debit

417200 Non-Allocation Transfers of Invested Balances - Payable Credit

417300 Non-Allocation Transfers of Invested Balances - Transferred Debit

417400 Transfers - Current-Year Borrowing Authority Converted to Cash Debit

417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit

417590 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts - International Monetary Fund

Debit

417600 Allocation Transfers of Prior-Year Balances Debit

417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund

Debit

418000 Anticipated Transfers - Prior-Year Balances Debit

418300 Anticipated Balance Transfers - Unobligated Balances -

Legislative Change of Purpose

Debit

419000 Transfers - Prior-Year Balances Debit

419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

Debit

419200 Balance Transfers - Unexpired to Expired Debit

419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Debit

419500 Transfer of Obligated Balances Debit

419600 Balance Transfers-In - Expired to Expired Debit

419700 Balance Transfers-Out - Expired to Expired Credit

419900 Transfer of Expired Expenditure Transfers - Receivable Debit

420100 Total Actual Resources - Collected Debit

420190 Total Actual Resources - Collected - International Monetary Fund Debit

420800 Adjustment to Total Resources - Disposition of Canceled Payables Credit

421000 Anticipated Reimbursements Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 13 September 2022

421100 Anticipated Reimbursements Used for Substitution or Liquidation 

of Contract Authority

Credit

421200 Liquidation of Deficiency - Offsetting Collections Debit

421500 Anticipated Expenditure Transfers from Trust Funds Debit

421512 Anticipated Offsetting Collections - Expenditure Transfer from 

Trust Funds - Adjustments for Trust Fund Share - Prior Year

Debit

422100 Unfilled Customer Orders Without Advance Debit

422200 Unfilled Customer Orders With Advance Debit

422300 Uncollected Subsidy from Program Account Debit

422500 Expenditure Transfers From Trust Funds - Receivable Debit

422512 Offsetting Collections - Expenditure Transfer from Trust Funds -

Receivable - Adjustments for Trust Fund Share - Prior Year

Debit

423000 Unfilled Customer Orders Without Advance - Transferred Debit

423100 Unfilled Customer Orders With Advance - Transferred Credit

423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

Debit

423300 Reimbursements Earned - Receivable - Transferred Debit

423400 Other Federal Receivables - Transferred Debit

423500 Uncollected Subsidy from Program Account - Transferred Debit

424000 Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Credit

425100 Reimbursements Earned - Receivable Debit

425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

Debit

425300 Prior-Year Unfilled Customer Orders With Advance - Refunds 

Paid

Debit

425400 Reimbursements Earned - Collected From Non-Federal Sources Debit

425500 Expenditure Transfers from Trust Funds - Collected Debit

425512 Offsetting Collections - Expenditure Transfer from Trust Funds -

Collected - Adjustments for Trust Fund Share - Prior Year

Debit

426000 Actual Collections of Governmental-Type Fees Debit

426100 Actual Collections of Business-Type Fees Debit

426200 Actual Collections of Loan Principal Debit

426300 Actual Collections of Loan Interest Debit

426400 Actual Collections of Rent Debit

426500 Actual Collections From Sale of Foreclosed Property Debit

426600 Other Actual Business-Type Collections From Non-Federal 

Sources

Debit

426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

Debit

426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 14 September 2022

426900 Actual Collections of Voluntary Insurance Enrollment FeesBusiness Type FeesDebit

427100 Actual Program Fund Subsidy Collected Debit

427300 Interest Collected From Treasury Debit

427500 Actual Collections From Liquidating Fund Debit

427600 Actual Collections From Financing Fund Debit

427700 Other Actual Collections - Federal/Non-Federal Exception 

Sources

Debit

428300 Interest Receivable From Treasury Debit

428500 Receivable From the Liquidating Fund Debit

428600 Receivable From the Financing Fund Debit

428700 Other Federal Receivables Debit

429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds Debit

429500 Adjustments to the Exchange Stabilization Fund (ESF) Debit

429590 Adjustments to the International Monetary Fund Debit

BUDGETARY ADJUSTMENTS AND STATUS OF 

RESOURCES - UNOBLIGATED

431000 Anticipated Recoveries of Prior-Year Obligations Debit

432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Debit

435000 Canceled Authority Credit

435100 Partial or Early Cancellation of Authority Credit

435190 Partial Cancellation of Authority - International Monetary Fund Credit

435400 Appropriation Withdrawn Credit

435500 Cancellation of Appropriation From Unavailable Receipts Credit

435600 Cancellation of Appropriation From Invested Balances Credit

435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

Credit

437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

Credit

438200 Temporary Reduction - New Budget Authority Credit

438300 Temporary Reduction - Prior-Year Balances Credit

438400 Temporary Reduction/Cancellation Returned by Appropriation Credit

438500 Temporary Sequester Returned for Cancellation Debit

438700 Temporary Reduction of Appropriation From Unavailable 

Receipts, New Budget Authority

Credit

438800 Temporary Reduction of Appropriation From Unavailable 

Receipts, Prior-Year Balances

Credit

439000 Reappropriations - Transfers-Out Credit

439100 Adjustments to Indefinite Appropriations Credit

439190 Adjustments to Indefinite Appropriations - International Monetary 

Fund

Credit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 15 September 2022

439200 Permanent Reduction - New Budget Authority Credit

439300 Permanent Reduction - Prior-Year Balances Credit

439400 Receipts Unavailable for Obligation Upon Collection Credit

439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable Credit

439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

Debit

439412 Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - Prior 

Year

Debit

439432 Anticipated Unobligated Balances Made Available from 

Previously Unavailable Receipts - Adjustments for Trust Fund 

Share - Prior Year

Debit

439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

Credit

439502 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Anticipated Current-Year Authority

Credit

439504 Obligation Limitation - Temporary - Prior-Year and Current-Year 

Budget Authority

Credit

439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon 

Collection

Credit

439700 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation -

Realized Current-Year Authority

Credit

439701 Appropriations Temporarily Precluded From Obligation -

Realized Prior-Year Authority

Credit

439702 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation -

Anticipated Current-Year Authority

Credit

439703 Appropriations Temporarily Precluded From Obligation -

Anticipated Prior-Year Authority

Credit

439730 Appropriations Temporarily Precluded From Obligation Credit

439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

Credit

439801 Offsetting Collections (Anticipated) Temporarily Precluded From 

Obligation

Credit

439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

Credit

442000 Unapportioned Authority - Pending Rescission Credit

443000 Unapportioned Authority - OMB Deferral Credit

445000 Unapportioned - Unexpired Authority Credit

449000 Anticipated Resources - Unapportioned Authority Credit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 16 September 2022

451000 Apportionments Credit

459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Credit

461000 Allotments - Realized Resources Credit

462000 Unobligated Funds Exempt From Apportionment Credit

462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Credit

462091 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund - New Arrangements to Borrow (NAB)

Credit

463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Credit

465000 Allotments - Expired Authority Credit

469000 Anticipated Resources - Programs Exempt From Apportionment Credit

470000 Commitments - Programs Subject to Apportionment Credit

472000 Commitments - Programs Exempt From Apportionment Credit

BUDGETARY ADJUSTMENTS AND STATUS OF 

RESOURCES - UNEXPENDED OBLIGATIONS

436000 Appropriation Purpose Fulfilled - Balance Not Available Credit

436001 Appropriation Purpose Fulfilled - To be Returned to Treasury Debit

480100 Undelivered Orders - Obligations, Unpaid Credit

480200 Undelivered Orders - Obligations, Prepaid/Advanced Credit

483100 Undelivered Orders - Obligations Transferred, Unpaid Credit

483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced Credit

487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders 

- Obligations, Recoveries

Debit

487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

Debit

488100 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid

Credit

488200 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced

Credit

BUDGETARY ADJUSTMENTS AND STATUS OF 

RESOURCES - EXPENDED AUTHORITY

490100 Delivered Orders - Obligations, Unpaid Credit

490200 Delivered Orders - Obligations, Paid Credit

490800 Authority Outlayed Not Yet Disbursed Credit

493100 Delivered Orders - Obligations Transferred, Unpaid Credit

497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

Debit

497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 17 September 2022

498100 Upward Adjustments of Prior-Year Delivered Orders -

Obligations, Unpaid

Credit

498200 Upward Adjustments of Prior-Year Delivered Orders -

Obligations, Paid

Credit

500000 REVENUE AND OTHER FINANCING SOURCES

510000 Revenue From Goods Sold Credit

510900 Contra Revenue for Goods Sold Debit

520000 Revenue From Services Provided Credit

520900 Contra Revenue for Services Provided Debit

531000 Interest Revenue - Other Credit

531100 Interest Revenue - Investments Credit

531200 Interest Revenue - Loans Receivable/Uninvested Funds Credit

531300 Interest Revenue - Subsidy Amortization Credit

531400 Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act

Credit

531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Debit

531700 Contra Revenue for Interest Revenue - Loans Receivable Debit

531800 Contra Revenue for Interest Revenue - Investments Debit

531900 Contra Revenue for Interest Revenue - Other Debit

532000 Penalties and Fines Revenue Credit

532400 Contra Revenue for Penalties and Fines Debit

532500 Administrative Fees Revenue Credit

532900 Contra Revenue for Administrative Fees Debit

540000 Funded Benefit Program Revenue Credit

540500 Unfunded FECA Benefit Revenue Credit

540600 Contra Revenue for Unfunded FECA Benefit Revenue Debit

540900 Contra Revenue for Funded Benefit Program Revenue Debit

550000 Insurance and Guarantee Premium Revenue Credit

550900 Contra Revenue for Insurance and Guarantee Premium Revenue Debit

560000 Donated Revenue - Financial Resources Credit

560900 Contra Revenue for Donations - Financial Resources Debit

561000 Donated Revenue - Non-Financial Resources Credit

561900 Contra Donated Revenue - Nonfinancial Resources Debit

564000 Forfeiture Revenue - Cash and Cash Equivalents Credit

564900 Contra Forfeiture Revenue - Cash and Cash Equivalents Debit

565000 Forfeiture Revenue - Forfeitures of Property Credit

565900 Contra Forfeiture Revenue - Forfeitures of Property Debit

570000 Expended Appropriations - Used - Accrued Credit

570005 Appropriations - Expended - Accrued Debit

570006 Appropriations - Expended - Disbursed Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 18 September 2022

570010 Expended Appropriations - Disbursed Credit

570500 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Credit

570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Credit

570810 Appropriations - Expended - Prior-Period Adjustments Debit

570900 Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Credit

571000 Transfer-in of Agency Unavailable Custodial and Non-Entity 

Collections

Credit

571200 Accrual of Agency Amount To Be Collected - Custodial and NonEntity - General Fund of the U.S. GovernmentCredit

571300 Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the 

General Fund of the U.S. Government

Credit

572000 Financing Sources Transferred In Without Reimbursement Credit

573000 Financing Sources Transferred Out Without Reimbursement Debit

573500 Appropriated Dedicated Collections to be Transferred In Credit

573600 Appropriated Dedicated Collections to be Transferred Out Debit

574000 Appropriated Dedicated Collections Transferred In Credit

574500 Appropriated Dedicated Collections Transferred Out Debit

575000 Expenditure Financing Sources - Transfers-In Credit

575500 Non-Expenditure Financing Sources - Transfers-In - Other Credit

575600 Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers

Credit

576000 Expenditure Financing Sources - Transfers-Out Debit

576500 Non-Expenditure Financing Sources - Transfers-Out - Other Debit

576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

Debit

577500 Non-Budgetary Financing Sources Transferred In Credit

577600 Non-Budgetary Financing Sources Transferred Out Debit

577700 Authority Transfer Control In Credit

577800 Authority Transfer Control Out Debit

578000 Imputed Financing Sources Credit

579000 Other Financing Sources Credit

579001 Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

Credit

579010 Other General Fund Financing Sources Debit

579100 Adjustment to Financing Sources - Credit Reform Debit

579200 Financing Sources To Be Transferred Out - Contingent Liability Debit

579500 Seigniorage Credit

580000 Tax Revenue Collected - Not Otherwise Classified Credit

580100 Tax Revenue Collected - Individual Credit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 19 September 2022

580200 Tax Revenue Collected - Corporate Credit

580300 Tax Revenue Collected - Unemployment Credit

580400 Tax Revenue Collected - Excise Credit

580500 Tax Revenue Collected - Estate and Gift Credit

580600 Tax Revenue Collected - Customs Credit

582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified Credit

582100 Tax Revenue Accrual Adjustment - Individual Credit

582200 Tax Revenue Accrual Adjustment - Corporate Credit

582300 Tax Revenue Accrual Adjustment - Unemployment Credit

582400 Tax Revenue Accrual Adjustment - Excise Credit

582500 Tax Revenue Accrual Adjustment - Estate and Gift Credit

582600 Tax Revenue Accrual Adjustment - Customs Credit

583000 Contra Revenue for Taxes - Not Otherwise Classified Debit

583100 Contra Revenue for Taxes - Individual Debit

583200 Contra Revenue for Taxes - Corporate Debit

583300 Contra Revenue for Taxes - Unemployment Debit

583400 Contra Revenue for Taxes - Excise Debit

583500 Contra Revenue for Taxes - Estate and Gift Debit

583600 Contra Revenue for Taxes - Customs Debit

589000 Tax Revenue Refunds - Not Otherwise Classified Debit

589100 Tax Revenue Refunds - Individual Debit

589200 Tax Revenue Refunds - Corporate Debit

589300 Tax Revenue Refunds - Unemployment Debit

589400 Tax Revenue Refunds - Excise Debit

589500 Tax Revenue Refunds - Estate and Gift Debit

589600 Tax Revenue Refunds - Customs Debit

590000 Other Revenue Credit

590900 Contra Revenue for Other Revenue Debit

591900 Revenue and Other Financing Sources - Cancellations Debit

591910 Cancellations of Revenue and Other Financing Sources - The 

General Fund of the U.S. Government

Credit

592100 Valuation Change in Investments - Exchange Stabilization Fund 

(ESF)

Credit

592200 Valuation Change in Investments for Federal Government 

Sponsored Enterprise

Credit

592300 Valuation Change in Investments - Beneficial Interest in Trust Credit

599000 Collections for Others - Statement of Custodial Activity Debit

599100 Accrued Collections for Others - Statement of Custodial Activity Debit

599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position

Debit

599400 Offset to Non-Entity Accrued Collections - Statement of Changes 

in Net Position

Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 20 September 2022

599700 Financing Sources Transferred In From Custodial Statement 

Collections

Credit

599800 Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government

Debit

600000 EXPENSES

610000 Operating Expenses/Program Costs Debit

615000 Expensed Asset Debit

619000 Contra Bad Debt Expense - Incurred for Others Credit

619900 Adjustment to Subsidy Expense Credit

631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

Debit

632000 Interest Expenses on Securities Debit

633000 Other Interest Expenses Debit

633800 Remuneration Interest Debit

634000 Interest Expense Accrued on the Liability for Loan Guarantees Debit

640000 Benefit Expense Debit

650000 Cost of Goods Sold Debit

660000 Applied Overhead Credit

661000 Cost Capitalization Offset Credit

671000 Depreciation, Amortization, and Depletion Debit

672000 Bad Debt Expense Debit

673000 Imputed Costs Debit

679000 Other Expenses Not Requiring Budgetary Resources Debit

679500 Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees 

Credit

680000 Future Funded Expenses Debit

685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

Debit

690000 Non-Production Costs Debit

700000 GAINS/LOSSES/MISCELLANEOUS ITEMS

GAINS

711000 Gains on Disposition of Assets - Other Credit

711100 Gains on Disposition of Investments Credit

711200 Gains on Disposition of Borrowings Credit

717100 Gains on Changes in Long-Term Assumptions - From Experience Credit

717200 Losses on Changes in Long-Term Assumptions - From 

Experience

Debit

718000 Unrealized Gains Credit

718100 Unrealized Gain - Exchange Stabilization Fund (ESF) Credit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 21 September 2022

719000 Other Gains Credit

719090 Gains on International Monetary Fund Assets Credit

719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest 

and Charges

Credit

LOSSES

721000 Losses on Disposition of Assets - Other Debit

721100 Losses on Disposition of Investments Debit

721200 Losses on Disposition of Borrowings Debit

727100 Gains on Changes in Long-Term Assumptions Credit

727200 Losses on Changes in Long-Term Assumptions Debit

728000 Unrealized Losses Debit

728100 Unrealized Losses - Exchange Stabilization Fund (ESF) Debit

729000 Other Losses Debit

729090 Losses on International Monetary Fund Assets Debit

729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest 

and Charges

Debit

729200 Other Losses From Impairment of Assets Debit

MISCELLANEOUS ITEMS

730000 Extraordinary Items Credit

740000 Prior-Period Adjustments Due to Corrections of Errors Credit

740100 Prior-Period Adjustments Due to Changes in Accounting 

Principles

Credit

740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

Credit

750000 Distribution of Income - Dividend Debit

760000 Changes in Actuarial Liability Debit

771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments Debit

800000 MEMORANDUM

801000 Guaranteed Loan Level Debit

801500 Guaranteed Loan Level - Unapportioned Credit

802000 Guaranteed Loan Level - Apportioned Credit

804000 Guaranteed Loan Level - Used Authority Credit

804500 Guaranteed Loan Level - Unused Authority Credit

805000 Guaranteed Loan Principal Outstanding Debit

805300 Guaranteed Loan New Disbursements by Lender Credit

806500 Guaranteed Loan Collections, Defaults, and Adjustments Debit

807000 Guaranteed Loan Cumulative Disbursements by Lenders Credit

809100 Partial or Early Cancellation of Authority Credit

809200 Offset for Partial or Early Cancellation of Authority Debit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger

Chart of Accounts

Account Normal

Number Title Balance

Bulletin No. 2022-16 I CA - 22 September 2022

880100 Offset for Purchases of Assets Credit

880200 Purchases of Property, Plant, and Equipment Debit

880300 Purchases of Inventory and Related Property Debit

880400 Purchases of Assets - Other Debit
Page 1 of 1

Part 1, Section II: Accounts and Definitions

The account descriptions provide basic information about each USSGL account, including:

Account Title

Account Number

Normal Balance of the Account (Debit or Credit)

Account Definition
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 1 September 2022

Account Title: Fund Balance With Treasury

Account Number: 101000

Normal Balance: Debit

Definition: This account is used to record the aggregate amount of funds on deposit with 

the Department of the Treasury, excluding seized cash deposited. Fund 

Balance With Treasury (FBWT) is increased by (1) receiving appropriations, 

reappropriations, continuing resolutions, appropriation restorations, and 

allocations; and (2) receiving transfers and reimbursements from other 

federal entities. It also is increased by amounts borrowed from the Bureau of 

the Fiscal Service, the Federal Financing Bank, or other federal entities, and 

amounts collected and credited to appropriation or fund accounts. FBWT is 

reduced by (1) disbursements made to pay liabilities or to purchase assets, 

goods, and services; (2) investments in U.S. securities (securities issued by 

Fiscal Service or other federal entities); (3) cancellation of expired 

appropriations; (4) transfers and reimbursements to other federal entities or 

non-federal entities or to the General Fund of the U.S. Government; and (5) 

sequestration or rescission of appropriations. (See USSGL account 153200, 

"Seized Cash Deposited.") This account does not close at year-end.

Account Title: Fund Balance With Treasury While Awaiting a Warrant

Account Number: 109000

Normal Balance: Debit

Definition: This account is used to record the amount equal to the funding provided 

under a continuing resolution and apportioned in accordance with Office of 

Management and Budget's automatic apportionment bulletin. Pursuant to a 

continuing resolution or enacted annual appropriation act, the account may 

be used while awaiting a warrant to be issued for an appropriation by the 

Department of the Treasury's Bureau of the Fiscal Service. The balance in 

this account will adjust to zero when the Department of the Treasury's 

Bureau of Fiscal Service issues a warrant and must adjust to zero by yearend. This account does not close at year-end.

Account Title: General Fund of the U.S. Government's Operating Cash

Account Number: 110100

Normal Balance: Debit

Definition: This account is used to record the amount of cash available for the U.S. 

Treasury to meet its daily operations. This account includes balances from 

tax collections, other revenue, federal debt receipts, and other various 

receipts net of cash outflows for budget outlays and other payments. This 

account is for the General Fund of the U.S. Government use only. This 

account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 2 September 2022

Account Title: Restricted Operating Cash

Account Number: 110300

Normal Balance: Debit

Definition: This account is used to record the amount of cash that is restricted due to the 

imposition on cash deposits by law, regulation, or agreement. Restricted cash 

mainly consists of the Supplementary Financial Program cash account. This 

account is for the General Fund of the U.S. Government use only.

Account Title: Checks Outstanding

Account Number: 110900

Normal Balance: Credit

Definition: This account is used to record the amount of checks issued by U.S. 

Disbursing Officers (for example includes Treasury Disbursing Officers and 

Non-Treasury Disbursing Officers) that have not been matched against a 

payment record in the Treasury Check Information System. This account is 

for the General Fund of the U.S. Government use only. This account does 

not close at year-end.

Account Title: Undeposited Collections

Account Number: 111000

Normal Balance: Debit

Definition: This account is used to record the amount of collections on hand, not yet 

deposited within the same accounting period. This account does not close at 

year-end.

Account Title: Imprest Funds

Account Number: 112000

Normal Balance: Debit

Definition: This account is used to record the amount of cash authorized to be held by 

federal entity cashiers at personal risk. This account does not close at yearend.

Account Title: U.S. Debit Card Funds

Account Number: 112500

Normal Balance: Debit

Definition: This account is used to record the amount of cash authorized to be placed on 

U.S. Federal Government debit cards by federal entities and held at personal 

risk by a federal entity representative. This account does not close at yearend.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 3 September 2022

Account Title: Funds Held Outside of Treasury - Budgetary

Account Number: 113000

Normal Balance: Debit

Definition: This account is used to record the amount of cash deposited in accounts 

outside of the U.S. Treasury, in non-Treasury General Accounts (non-TGAs) 

that the Office of Management and Budget has determined will be included 

in the Budget of the United States Government: Appendix. This account 

does not close at year-end.

Account Title: Funds Held Outside of Treasury - Non-Budgetary

Account Number: 113500

Normal Balance: Debit

Definition: This account is used to record the amount of unrestricted cash deposited in 

accounts outside of the U.S. Treasury, in non-Treasury General Accounts 

(non-TGAs) that are not included in the Budget of the United States 

Government. The Department of the Treasury and the Office of Management 

and Budget must approve use of this account. This account does not close at 

year-end.

Account Title: Restricted Cash Held Outside of Treasury - Non-Budgetary

Account Number: 113510

Normal Balance: Debit

Definition: The amount of cash that is: restricted (due to the imposition on cash deposits 

by law, regulation, or agreement); deposited in accounts outside of the U.S. 

Treasury in non-Treasury General Accounts (non-TGAs); and that are not 

included in the Budget of the United States Government. The Department of 

the Treasury and the Office of Management and Budget must approve use of 

this account. This account does not close at year end.

Account Title: Cash Held by U.S. Disbursing Officers Outside the Treasury's 

General Account

Account Number: 114500

Normal Balance: Debit

Definition: This account is used to record the amount of U.S. dollars held by U.S. 

Disbursing Officers outside of the Treasury's General Account. This account 

is for the General Fund of the U.S. Government use only. This account does 

not close at year-end.

Account Title: Other Cash

Account Number: 119000

Normal Balance: Debit

Definition: This account is used to record the amount of cash holdings not otherwise 

classified in another USSGL account. This account does not close at yearend.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 4 September 2022

Account Title: Other Cash - International Monetary Fund

Account Number: 119090

Normal Balance: Debit

Definition: This account is used to record the amount of cash holdings in Federal 

Reserve Bank of New York (FRBNY) Number 1 and Number 2 accounts. 

This USSGL account can only be used by the Department of the Treasury. 

This account does not close at year-end.

Account Title: International Monetary Fund - Letter of Credit

Account Number: 119305

Normal Balance: Credit

Definition: This account is used to record the Letter of Credit for the International 

Monetary Fund (IMF). This USSGL account can only be used by the 

Department of the Treasury. This account does not close at year-end.

Account Title: International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment

Account Number: 119306

Normal Balance: Debit

Definition: This account is used to record the receivable and payable associated with 

currency valuation adjustments as the International Monetary Fund is in 

Special Drawing Rights (SDRs). Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance. 

This USSGL account can only be used by the Department of the Treasury. 

This account does not close at year-end.

Account Title: International Monetary Fund - Dollar Deposits With the IMF

Account Number: 119307

Normal Balance: Credit

Definition: This account is used to record the dollar deposits with the International 

Monetary Fund (IMF). This USSGL account can only be used by the 

Department of the Treasury. This account does not close at year-end.

Account Title: International Monetary Fund - Currency Holdings

Account Number: 119309

Normal Balance: Debit

Definition: This account is used to record currency holdings for the International 

Monetary Fund (IMF). This USSGL account can only be used by the 

Department of the Treasury. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 5 September 2022

Account Title: International Monetary Fund - Reserve Position

Account Number: 119333

Normal Balance: Debit

Definition: This account is used to record the reserve position for the International 

Monetary Fund (IMF). This USSGL account can only be used by the 

Department of the Treasury. This account does not close at year-end.

Account Title: Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Account Number: 119400

Normal Balance: Debit

Definition: This account is used to record Special Drawing Rights held in the Exchange 

Stabilization Fund. This account does not close at year-end.

Account Title: Other Monetary Assets

Account Number: 119500

Normal Balance: Debit

Definition: This account is used to record the balance of monetary assets for which a 

specific USSGL account has not been established. This includes gold 

(valued at market). It excludes monetary assets seized, (see USSGL account 

153100, "Seized Monetary Instruments"), special drawing rights, U.S. 

reserves in the International Monetary Fund, and all Exchange Stabilization 

Fund activity. This account does not close at year-end.

Account Title: Foreign Currency

Account Number: 120000

Normal Balance: Debit

Definition: This account is used to record the amount of U.S. dollar equivalent of 

foreign government currency. This account does not close at year-end.

Account Title: Foreign Currency Denominated Equivalent Assets

Account Number: 120500

Normal Balance: Debit

Definition: This account is used to record the amount of the U.S. dollar equivalent of 

foreign currency denominated assets that are short-term, highly liquid 

investments and are: (1) readily convertible into known amounts of foreign 

currency, and (2) close to maturity (an investment purchased within 3 

months of its maturity date) such that a change in interest rate presents an 

insignificant risk to the value of the investment. This account does not close 

at year-end. This USSGL account is to be used only by the Department of 

the Treasury.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 6 September 2022

Account Title: Uninvested Foreign Currency

Account Number: 120900

Normal Balance: Debit

Definition: This account is used to record the amount of the U.S. dollar equivalent of the 

foreign currency portfolio not invested into a security. This account does not 

close at year-end. This USSGL account is to be used only by the Department 

of the Treasury.

Account Title: Foreign Currency Held Outside Of Treasury - Non-Budgetary

Account Number: 123500

Normal Balance: Debit

Definition: The U.S. dollar equivalent of unrestricted foreign government currency that 

is also deposited in accounts outside of the U.S. Treasury in non-Treasury 

General Accounts (non-TGAs), and that are not included in the Budget of 

the United States Government. This account is for the Department of 

Defense use only. This account does not close at year end.

Account Title: Central Accounting/Agency Reconciliation Account

Account Number: 125000

Normal Balance: Debit

Definition: This account is used to record the net amount of unreconciled deposit and 

disbursement differences. The Statement of Differences (reconciliations for 

deposits) compares monthly totals of federal entity deposits presented or 

mailed to the bank with total deposits submitted through the banking system 

via Standard Form (SF) 215: Deposit Ticket/SF 5515: Debit Voucher 

(Collection Information Repository). The Statement of Differences 

(reconciliations for disbursements) compares monthly totals of Regional 

Finance Centers (RFCs) and/or transactions through Intra-governmental 

Payment and Collection (IPAC) with agency-reported payments and 

collections. This account is for the General Fund of the U.S. Government use 

only. This account does not close at year-end.

Account Title: Accounts Receivable

Account Number: 131000

Normal Balance: Debit

Definition: This account is used to record the amount due from others when the right to 

receive funds accrues. This may result from the performance of services, the 

delivery of goods, or court-ordered assessment. This account does not close 

at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 7 September 2022

Account Title: Allowance for Loss on Accounts Receivable

Account Number: 131900

Normal Balance: Credit

Definition: This account is used to record the estimated amount of uncollectible 

accounts receivable. Increase the account by the amount estimated to be 

uncollectible each accounting period. Decrease the account by the actual 

amount subsequently written off. The amount should consider outstanding 

advances. This account does not close at year-end.

Account Title: Funded Employment Benefit Contributions Receivable

Account Number: 132000

Normal Balance: Debit

Definition: This account is used to record the amount recorded by administering federal 

entities for funded contributions due from federal employers and/or covered 

employees for employment related benefits such as retirement, health 

insurance, life insurance, Federal Employees' Compensation Act (FECA), 

and unemployment compensation. This amount excludes Social Security 

taxes. When the federal paying entity records the actual budgetary 

obligation, the associated FECA liability and receivable are considered 

funded. This account does not close at year-end.

Account Title: Unfunded FECA Benefit Contributions Receivable

Account Number: 132100

Normal Balance: Debit

Definition: This account is used to record the amount recorded by the Department of 

Labor for unfunded Federal Employees' Compensation Act (FECA) 

contributions due from employers. Until the paying federal entity records the 

actual budgetary obligation, the associated FECA liability and receivable are 

considered unfunded. This account does not close at year-end.

Account Title: Taxes Receivable

Account Number: 132500

Normal Balance: Debit

Definition: This account is used to record the amount of identifiable, measurable, and 

legally enforceable taxes due from federal entities and non-federal entities. 

This includes claims to cash or other assets through established assessment 

processes as defined by Federal Accounting Standards Advisory Board 

(FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 

No. 7, "Accounting for Revenue and Other Financing Sources." This account 

does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 8 September 2022

Account Title: Allowance for Loss on Taxes Receivable

Account Number: 132900

Normal Balance: Credit

Definition: This account is used to record the estimated amount of uncollectible taxes 

receivable. This account does not close at year-end.

Account Title: Receivable for Transfers of Currently Invested Balances

Account Number: 133000

Normal Balance: Debit

Definition: This account is used to record the amount representing transfers receivable 

from balances that are currently invested. To accommodate cash 

management practices, funds will remain invested until needed for 

disbursement. At such time, the receiving federal entity will request a 

transfer of funds. The investing federal entity will disinvest and transfer 

necessary funds via Standard Form (SF) 1151: Nonexpenditure Transfer 

Authorization. The budget authority from the transfer is realized, and 

obligations may be incurred before the actual transfer of funds. This account 

does not close at year-end.

Account Title: Expenditure Transfers Receivable

Account Number: 133500

Normal Balance: Debit

Definition: This account is used to record the amount of financing sources receivable 

from a trust fund or a federal fund (as defined by the Office of Management 

and Budget) resulting from a non-exchange transaction. This account does 

not close at year-end.

Account Title: Interest Receivable - Not Otherwise Classified

Account Number: 134000

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest receivable not 

otherwise identified. This account does not close at year-end.

Account Title: Interest Receivable - Loans

Account Number: 134100

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest charges 

receivable on loans. This account does not close at year-end.

Account Title: Interest Receivable - Investments

Account Number: 134200

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest charges 

receivable on investment securities. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 9 September 2022

Account Title: Interest Receivable - Taxes

Account Number: 134300

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest charges 

receivable on taxes. This account does not close at year-end.

Account Title: Interest Receivable on Special Drawing Rights (SDR)

Account Number: 134400

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest charges 

receivable on special drawing rights. This account does not close at yearend. This USSGL account is to be used only by the Department of the 

Treasury.

Account Title: Allowance for Loss on Interest Receivable - Loans

Account Number: 134500

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible interest receivable on loans. This account excludes the 

allowances on loans subject to credit reform, which are recorded in USSGL 

account 139900, "Allowance for Subsidy." This account does not close at 

year-end.

Account Title: Allowance for Loss on Interest Receivable - Investments

Account Number: 134600

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible interest receivable on investment securities. This account does 

not close at year-end.

Account Title: Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

Account Number: 134700

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible interest receivable from credit programs before fiscal year 1992 

and other interest receivable for all years not otherwise identified. This 

account excludes the allowances for loans subject to credit reform, which are 

recorded in USSGL account 139900, "Allowance for Subsidy." This account 

does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 10 September 2022

Account Title: Allowance for Loss on Interest Receivable - Taxes

Account Number: 134800

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible interest receivable on taxes. This account does not close at 

year-end.

Account Title: Loans Receivable

Account Number: 135000

Normal Balance: Debit

Definition: This account is used to record the amount loaned to another federal account 

or fund, individuals, private sector organizations, state and local 

governments, or foreign governments. This account does not close at yearend.

Account Title: Loans Receivable - International Monetary Fund

Account Number: 135090

Normal Balance: Debit

Definition: This account is used to record the amount loaned to the International 

Monetary Fund under the New Arrangements to Borrow (NAB). This 

USSGL account can only be used by the Department of the Treasury. This 

account does not close at year-end.

Account Title: Capitalized Loan Interest Receivable - Non-Credit Reform

Account Number: 135100

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest due on a noncredit reform loan that has been capitalized. Capitalized interest, like loan 

principal, is subject to interest charges until such time as the debt is paid or 

otherwise settled. Also used to record the related receivable resulting from 

the accretion of the original issue discount for Black Lung Disability Trust 

Fund Obligations. This account does not close at year-end.

Account Title: Allowance for Loss on Loans Receivable

Account Number: 135900

Normal Balance: Credit

Definition: This account is used to record the estimated amounts of uncollectible loans 

receivable. Increase the account by the amount estimated to be uncollectible 

each accounting period. Decrease the account by the actual amount 

subsequently written off. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 11 September 2022

Account Title: Allowance for Loss on Loans Receivable - International Monetary 

Fund

Account Number: 135990

Normal Balance: Credit

Definition: This account is used to record the estimated amounts of federal exchange 

(FX) rate changes for loans to the International Monetary Fund (IMF) under 

the New Arrangements to Borrow (NAB). Although the normal balance for 

this account is credit, it is acceptable for this account to have a debit balance. 

This USSGL account can only be used by the Department of the Treasury. 

This account does not close at year-end.

Account Title: Penalties and Fines Receivable - Not Otherwise Classified

Account Number: 136000

Normal Balance: Debit

Definition: This account is used to record the amount of penalties and fines on 

receivables that is not otherwise identified. This account does not close at 

year-end.

Account Title: Penalties and Fines Receivable - Loans

Account Number: 136100

Normal Balance: Debit

Definition: This account is used to record the amount of penalties and fines on loans 

receivable. This account does not close at year-end.

Account Title: Penalties and Fines Receivable - Taxes

Account Number: 136300

Normal Balance: Debit

Definition: This account is used to record the amount of penalties and fines on taxes 

receivable. This account does not close at year-end.

Account Title: Allowance for Loss on Penalties and Fines Receivable - Loans

Account Number: 136500

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible penalties and fines receivable on loans. This account excludes 

the allowances on loans subject to credit reform, which are recorded in 

USSGL account 139900, "Allowance for Subsidy." This account does not 

close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 12 September 2022

Account Title: Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

Account Number: 136700

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible penalties and fines receivable that are not otherwise identified. 

This account excludes allowances for loans subject to credit reform. This 

account does not close at year-end.

Account Title: Allowance for Loss on Penalties and Fines Receivable - Taxes

Account Number: 136800

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible penalties and fines receivable associated with taxes. This 

account does not close at year-end.

Account Title: Administrative Fees Receivable - Not Otherwise Classified

Account Number: 137000

Normal Balance: Debit

Definition: This account is used to record the amount of administrative fees receivable 

that is not otherwise identified. This account does not close at year-end.

Account Title: Administrative Fees Receivable - Loans

Account Number: 137100

Normal Balance: Debit

Definition: This account is used to record the amount of administrative fees on loans 

receivable. This account does not close at year-end.

Account Title: Administrative Fees Receivable - Taxes

Account Number: 137300

Normal Balance: Debit

Definition: This account is used to record the amount of administrative fees on taxes 

receivable. This account does not close at year-end.

Account Title: Criminal Restitution Receivable

Account Number: 137400

Normal Balance: Debit

Definition: The amount of criminal restitution funds receivable, resulting from courtordered fines and restitution in which a convicted offender is ordered to 

reimburse funds for losses incurred to federal entities. Criminal restitution 

may be ordered for losses incurred directly related to the offender's crime. 

Recognize as a receivable when court actions determine an assessment 

(SFFAS No. 7, par. 54). This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 13 September 2022

Account Title: Allowance for Loss on Administrative Fees Receivable - Loans

Account Number: 137500

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible administrative fees receivable associated with loans. This 

account excludes the allowance for loans subject to credit reform, which is 

recorded in USSGL account 139900, "Allowance for Subsidy." This account 

does not close at year-end.

Account Title: Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Account Number: 137700

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible administrative fees receivable that is not otherwise identified. 

This account does not close at year-end.

Account Title: Allowance for Loss on Administrative Fees Receivable - Taxes

Account Number: 137800

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible administrative fees receivable associated with taxes. This 

account does not close at year-end.

Account Title: Allowance for Loss on Criminal Restitution Receivable

Account Number: 137900

Normal Balance: Credit

Definition: The estimated amount of loss due to uncollectible criminal restitution 

receivables. This account does not close at year-end.

Account Title: Loans Receivable - Troubled Assets Relief Program

Account Number: 138000

Normal Balance: Debit

Definition: This account is used to record the amount of loans issued by the Troubled 

Assets Relief Program accounted for under the provisions of the Federal 

Credit Reform Act of 1990. This account does not close at year-end.

Account Title: Interest Receivable - Loans - Troubled Assets Relief Program

Account Number: 138100

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest charges 

receivable on loans issued by the Troubled Assets Relief Program accounted 

for under the provisions of the Federal Credit Reform Act of 1990. This 

account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 14 September 2022

Account Title: Interest Receivable - Foreign Currency Denominated Assets

Account Number: 138400

Normal Balance: Debit

Definition: This account is used to record the amount of the U.S. dollar equivalent of 

accrued interest charges receivable on foreign currency denominated assets. 

This account does not close at year-end. This USSGL account is to be used 

only by the Department of the Treasury.

Account Title: Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program

Account Number: 138500

Normal Balance: Credit

Definition: This account is used to record the amount of loss estimated as a result of the 

uncollectible interest receivable on loans related to the Troubled Assets 

Relief Program (TARP) accounted for under the provisions of the Federal 

Credit Reform Act of 1990. This account excludes all other allowances on 

these TARP loans, which are recorded in USSGL account 138900, 

"Allowance for Subsidy - Loans - Troubled Assets Relief Program." This 

account does not close at year-end.

Account Title: Allowance for Subsidy - Loans - Troubled Assets Relief Program

Account Number: 138900

Normal Balance: Credit

Definition: This account is used to record the amount of unamortized subsidy for loans 

related to the Troubled Assets Relief Program accounted for under the 

provisions of the Federal Credit Reform Act of 1990. Although the normal 

balance for this account is credit, it is acceptable in certain instances for this 

account to have a debit balance. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 15 September 2022

Account Title: Appropriated Dedicated Collections Receivable

Account Number: 139000

Normal Balance: Debit

Definition: This account is used to record the amount due from unavailable receipt 

account for funding provided under a continuing resolution and apportioned 

in accordance with Office of Management and Budget's automatic 

apportionment bulletin. Pursuant to a continuing resolution or enacted 

annual appropriation act, the account may be used while awaiting a warrant 

to be issued for an appropriation derived from an unavailable special or trust 

non-revolving receipt account by the Department of the Treasury's Bureau of 

the Fiscal Service. This account may also be used while waiting a warrant 

for reductions from the expenditure TAS to the unavailable receipt account. 

The balance in this account will adjust to zero when the Department of the 

Treasury's Bureau of Fiscal Service issues a warrant and must adjust to zero 

by year-end. This account does not close at year-end.

Account Title: Allowance for Subsidy

Account Number: 139900

Normal Balance: Credit

Definition: This account is used to record the amount of unamortized credit reform 

subsidy for direct loans and for defaulted guaranteed loans assumed for 

collection by the U.S. Federal Government. It appears in the financing fund 

of the direct loan or loan guarantee program involved and is subtracted from 

loans receivable (USSGL account 135000, "Loans Receivable") on the 

statement of financial position. Record all transactions that affect the subsidy 

in this account. The first transaction normally would be the transfer of 

subsidy monies from the program fund to the financing fund. Additional 

transactions record upward and downward adjustments to the account.

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance. This account does 

not close at year-end.

Account Title: Advances and Prepayments

Account Number: 141000

Normal Balance: Debit

Definition: This account is used to record the amount of payments made in 

contemplation of the future performance of services, receipt of goods, 

incurrence of expenditures, or receipt of other assets. Advances are 

expenditures that are often not recurrent in nature. Prepayments are 

expenditures that are generally recurrent in nature. Prepayments are made to 

cover certain periodic expenses before those expenses are incurred. Common 

examples of advances are travel advances and advances to contractors. 

Common examples of prepayments are amounts prepaid for rent and 

insurance. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 16 September 2022

Account Title: Operating Materials and Supplies Held for Use

Account Number: 151100

Normal Balance: Debit

Definition: This account is used to record the cost or value of tangible personal property, 

such as operating materials and supplies, that will be consumed in normal 

operations. This account does not close at year-end.

Account Title: Operating Materials and Supplies Held in Reserve for Future Use

Account Number: 151200

Normal Balance: Debit

Definition: This account is used to record the cost or value of tangible personal property, 

such as operating materials and supplies, held in reserve because it is not 

readily available or because it will be needed. This account does not close at 

year-end.

Account Title: Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Account Number: 151300

Normal Balance: Debit

Definition: This account is used to record the value of tangible personal property, such 

as operating materials and supplies, that exceeds the amount expected to be 

used; is no longer needed because of changes in technology, laws, customs, 

or operations; or is damaged physically and cannot be consumed in 

operations. This account does not close at year-end.

Account Title: Operating Materials and Supplies Held for Repair

Account Number: 151400

Normal Balance: Debit

Definition: This account is used to record the cost or value of damaged personal 

property held as operating materials and supplies that is more economical to 

repair than to dispose. Federal entities with immaterial amounts of operating 

materials and supplies held for repair may report these amounts in USSGL 

account 151100, "Operating Materials and Supplies Held for Use." This 

account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 17 September 2022

Account Title: Operating Materials and Supplies in Development

Account Number: 151600

Normal Balance: Debit

Definition: This account is used to record the cost incurred or value of tangible personal 

property, such as operating materials and supplies in development that will 

be consumed in normal operations upon completion of development. Upon 

completion, these costs will be transferred to USSGL account 151100, 

"Operating Materials and Supplies Held for Use," or USSGL account 

151200, "Operating Materials and Supplies Held in Reserve for Future Use." 

Only the Department of Defense may use this account. This account does not 

close at year-end.

Account Title: Operating Materials and Supplies - Allowance

Account Number: 151900

Normal Balance: Credit

Definition: This account is used to record the amount of estimated repairs needed for 

damaged operating materials and supplies and the estimated gain or loss on 

the value of inventory due to unrealized holding gains and losses. This 

account does not close at year-end.

Account Title: Inventory Purchased for Resale

Account Number: 152100

Normal Balance: Debit

Definition: This account is used to record the cost or value of tangible personal property 

purchased by a federal entity for resale. This account does not close at yearend.

Account Title: Inventory Held in Reserve for Future Sale

Account Number: 152200

Normal Balance: Debit

Definition: This account is used to record the cost or value of tangible personal property 

held in reserve as inventory for future sale because it is not readily available 

or because it will be needed. This account does not close at year-end.

Account Title: Inventory Held for Repair

Account Number: 152300

Normal Balance: Debit

Definition: This account is used to record the cost or value of damaged tangible personal 

property held as inventory that is more economical to repair than to dispose 

of. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 18 September 2022

Account Title: Inventory - Excess, Obsolete, and Unserviceable

Account Number: 152400

Normal Balance: Debit

Definition: This account is used to record the cost or value of tangible personal property 

held as inventory that either exceeds the demand for sale, is no longer useful 

because of obsolescence, or is damaged beyond economical repair. This 

account does not close at year-end.

Account Title: Inventory - Raw Materials

Account Number: 152500

Normal Balance: Debit

Definition: This account is used to record the cost or value of raw materials purchased 

or donated for use as a component part of inventory. This account does not 

close at year-end.

Account Title: Inventory - Work-in-Process

Account Number: 152600

Normal Balance: Debit

Definition: This account is used to record the accumulated cost or value of inventory 

used in the production process. Work-in-process inventory includes the cost 

of raw materials, direct labor, and overhead. This account does not close at 

year-end.

Account Title: Inventory - Finished Goods

Account Number: 152700

Normal Balance: Debit

Definition: This account is used to record the accumulated cost or value of completed 

products. This account does not close at year-end.

Account Title: Inventory - Allowance

Account Number: 152900

Normal Balance: Credit

Definition: This account is used to record the amount of estimated cost to repair 

damaged inventory and the estimated gain or loss on the value of inventory 

because of unrealized holding gains or losses. This account does not close at 

year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 19 September 2022

Account Title: Seized Monetary Instruments

Account Number: 153100

Normal Balance: Debit

Definition: This account is used to record the value of all seized monetary instruments, 

including undeposited cash, that are in the process of forfeiture proceedings 

or held as evidence. Upon obtaining judgment, reclassify the amount held in 

this account to the appropriate forfeited property accounts or to the fund 

balance with Treasury account. (See USSGL accounts 154100, "Forfeited 

Property Held for Sale," and 154200, "Forfeited Property Held for Donation 

or Use"). This account does not close at year-end.

Account Title: Seized Cash Deposited

Account Number: 153200

Normal Balance: Debit

Definition: This account is used to record the amount of cash seized by law enforcement 

activity and deposited to the Department of the Treasury in banks or other 

financial institutions pending forfeiture judgment. This account does not 

close at year-end.

Account Title: Forfeited Property Held for Sale

Account Number: 154100

Normal Balance: Debit

Definition: This account is used to record the value of monetary instruments and 

property intended to be sold that were acquired as a result of forfeiture 

proceedings, to satisfy a tax liability, or as unclaimed or abandoned 

merchandise. This account does not close at year-end.

Account Title: Forfeited Property Held for Donation or Use

Account Number: 154200

Normal Balance: Debit

Definition: This account is used to record the value of monetary instruments and 

property intended to be donated or used by the federal entity that were 

acquired as a result of forfeiture proceedings, to satisfy a tax liability, or as 

unclaimed or abandoned merchandise. This account does not close at yearend.

Account Title: Forfeited Property - Allowance

Account Number: 154900

Normal Balance: Credit

Definition: This account is used to record the estimated amount of third-party liens and 

claims against forfeited property. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 20 September 2022

Account Title: Foreclosed Property

Account Number: 155100

Normal Balance: Debit

Definition: This account is used to record the value of assets received in satisfaction of a 

direct loan receivable or as a result of a claim under a defaulted guaranteed 

loan. This account does not close at year-end.

Account Title: Foreclosed Property - Allowance

Account Number: 155900

Normal Balance: Credit

Definition: This account is used to record the estimated amount of third-party liens and 

claims against foreclosed property and pre-credit reform property. The 

additional amount necessary to reduce the value of the property to net 

realized value. This account does not close at year-end.

Account Title: Commodities Held Under Price Support and Stabilization Support 

Programs

Account Number: 156100

Normal Balance: Debit

Definition: This account is used to record the cost or value of commercial items held to 

stabilize or support market prices. This account does not close at year-end.

Account Title: Commodities - Allowance

Account Number: 156900

Normal Balance: Credit

Definition: This account is used to record the amount needed to reduce the gross value 

of commodities to their expected net realizable value. This account does not 

close at year-end.

Account Title: Stockpile Materials Held in Reserve

Account Number: 157100

Normal Balance: Debit

Definition: This account is used to record the value of strategic and critical materials 

held because of statutory requirements or for use in national defense, 

conservation, or national emergencies. This account does not close at yearend.

Account Title: Stockpile Materials Held for Sale

Account Number: 157200

Normal Balance: Debit

Definition: This account is used to record the value of strategic and critical materials 

held because of statutory requirements or for use in national defense, 

conservation, or national emergencies that are authorized to be sold. This 

account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 21 September 2022

Account Title: Other Related Property

Account Number: 159100

Normal Balance: Debit

Definition: This account is used to record the value of other related property not 

otherwise classified in the USSGL, including real property acquired through 

military base closings. This account does not close at year-end.

Account Title: Other Related Property - Allowance

Account Number: 159900

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss for third-party 

liens and claims or for other changes in the value of other related property. 

This account does not close at year-end.

Account Title: Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161000

Normal Balance: Debit

Definition: This account is used to record the par value of U.S. Treasury securities 

issued by the Bureau of the Fiscal Service. This includes marketable U.S. 

Treasury securities, nonmarketable U.S. Treasury securities, and marketbased U.S. Treasury securities. This account does not close at year-end.

Account Title: Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161100

Normal Balance: Credit

Definition: This account is used to record the full discount amount on U.S. Treasury 

securities issued by the Bureau of the Fiscal Service and held by a federal 

entity. This account does not close at year-end.

Account Title: Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161200

Normal Balance: Debit

Definition: This account is used to record the full premium amount on U.S. Treasury 

securities issued by the Bureau of the Fiscal Service and held by a federal 

entity. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 22 September 2022

Account Title: Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Account Number: 161300

Normal Balance: Debit

Definition: This account is used to record the amortization amount of discounts and 

premiums on U.S. Treasury securities issued by the Bureau of the Fiscal 

Service and held by a federal entity. Although the normal balance for this 

account is debit, it is acceptable in certain instances for this account to have 

a credit balance. This account does not close at year-end.

Account Title: Market Adjustment - Investments

Account Number: 161800

Normal Balance: Debit

Definition: This account is used to record the accumulated unrealized gain or loss on 

investments due to adjustments for market value. Do not include market 

adjustments on investments in fixed value securities. In accordance with 

Federal Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No, 5, "Accounting for 

Liabilities of the Federal Government," paragraph 50, entities not reporting 

under FASAB generally accepted accounting principles could also use this 

account to record certain investments at market value. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance. This account does not close at year-end.

Account Title: Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162000

Normal Balance: Debit

Definition: This account is used to record the par value of U.S. securities issued by 

federal entities and the par value of securities issued by non-federal entities. 

This account does not close at year-end.

Account Title: Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162100

Normal Balance: Credit

Definition: This account is used to record the full discount on securities other than the 

Bureau of the Fiscal Service securities held by a federal entity and does not 

include Troubled Assets Relief Program related securities. This account does 

not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 23 September 2022

Account Title: Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162200

Normal Balance: Debit

Definition: This account is used to record the full premium amount on securities other 

than the Bureau of the Fiscal Service securities held by a federal entity and 

does not include Troubled Assets Relief Program related securities. This 

account does not close at year-end.

Account Title: Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Account Number: 162300

Normal Balance: Debit

Definition: This account is used to record the amortization amount of discount and 

premium on securities other than the Bureau of the Fiscal Service securities 

held by a federal entity. Although the normal balance for this account is 

debit, it is acceptable in certain instances for this account to have a credit 

balance. This account does not close at year-end.

Account Title: Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Account Number: 163000

Normal Balance: Debit

Definition: This account is used to record the par value of U.S. Treasury Zero Coupon 

Bonds issued by the Bureau of the Fiscal Service. This account does not 

close at year-end.

Account Title: Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Account Number: 163100

Normal Balance: Credit

Definition: This account is used to record the full discount amount of U.S. Treasury 

Zero Coupon Bonds issued by the Bureau of the Fiscal Service and held by a 

federal entity. This account does not close at year-end.

Account Title: Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Account Number: 163300

Normal Balance: Debit

Definition: This account is used to record the amortization amount of discount on U.S. 

Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal Service and 

held by a federal entity. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 24 September 2022

Account Title: Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 164200

Normal Balance: Debit

Definition: This account is used to record the amount disbursed for securities accounted 

for under the provisions of the Federal Credit Reform Act of 1990 that have 

preference over common stock in the payment of dividends and liquidation 

of assets. The Department of the Treasury records the initial amount when it 

purchases the equity. This account does not close at year-end.

Account Title: Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 164300

Normal Balance: Credit

Definition: This account is used to record the estimated amount of unamortized credit 

reform subsidy for preferred stock accounted for under the provisions of the 

Federal Credit Reform Act of 1990. The Department of the Treasury records 

the initial amount when it purchases the equity. Although the normal balance 

in this account is a credit, it is acceptable in certain instances for this account 

to have a debit balance. This account does not close year-end.

Account Title: Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 164400

Normal Balance: Debit

Definition: This account is used to record the amount disbursed for common stock that 

represents equity ownership in a corporation and is accounted for under the 

provisions of the Federal Credit Reform Act of 1990. The Department of the 

Treasury records the initial amount when it purchases the equity. If common 

stock is received as the result of the conversion of another financial 

instrument, for example stock warrant, the amount of the initial 

disbursement less any repayments of the converted instrument should be 

transferred to this account. This account does not close at year-end.

Account Title: Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 164500

Normal Balance: Credit

Definition: This account is used to record the estimated amount of unamortized credit 

reform subsidy for common stocks accounted for under the provisions of the 

Federal Credit Reform Act of 1990. The Department of the Treasury records 

the initial amount when it purchases the equity. Although the normal balance 

in this account is a credit, it is acceptable in certain instances for this account 

to have a debit balance. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 25 September 2022

Account Title: Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

Account Number: 164600

Normal Balance: Credit

Definition: This account is used to record the full discount amount on Troubled Assets 

Relief Program securities accounted for under the provisions of the Federal 

Credit Reform Act of 1990. This account does not close at year-end.

Account Title: Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

Account Number: 164700

Normal Balance: Debit

Definition: This account is used to record the full premium amount on Troubled Assets 

Relief Program securities accounted for under the provisions of the Federal 

Credit Reform Act of 1990. This account does not close at year-end.

Account Title: Preferred Stock in Federal Government Sponsored Enterprise

Account Number: 165000

Normal Balance: Debit

Definition: This account is used to record the value of shares of Government Sponsored 

Enterprise (GSE) non-voting variable liquidation senior preferred stock. The 

initial amount is recorded when the Department of the Treasury makes a 

liquidity payment to a GSE. This account does not close at year-end.

Account Title: Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise

Account Number: 165100

Normal Balance: Debit

Definition: This account is used to record the accumulated unrealized gain or loss on the 

value of Government Sponsored Enterprise non-voting variable liquidation 

senior preferred stock due to adjustments for market value. Although the 

normal balance for this account is debit, it is acceptable in certain instances 

for this account to have a credit balance. This account does not close at yearend.

Account Title: Common Stock Warrants in Federal Government Sponsored 

Enterprise

Account Number: 165200

Normal Balance: Debit

Definition: This account is used to record the value of shares of Government Sponsored 

Enterprise (GSE) common stock warrants. The initial amount is recorded 

when the Department of the Treasury makes a liquidity payment to a GSE. 

This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 26 September 2022

Account Title: Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

Account Number: 165300

Normal Balance: Debit

Definition: This account is used to record the accumulated unrealized gain or loss on 

Government Sponsored Enterprise common stock warrants due to 

adjustments for market value. Although the normal balance for this account 

is debit, it is acceptable in certain instances for this account to have a credit 

balance. This account does not close at year-end.

Account Title: Foreign Investments

Account Number: 167000

Normal Balance: Debit

Definition: This account is used to record the par value of securities issued by foreign 

entities. This account does not close at year-end. This USSGL account is to 

be used only by the Department of the Treasury.

Account Title: Discount on Foreign Investments

Account Number: 167100

Normal Balance: Credit

Definition: This account is used to record the full discount on securities issued by 

foreign entities. This account does not close at year-end. This USSGL 

account is to be used only by the Department of the Treasury.

Account Title: Premium on Foreign Investments

Account Number: 167200

Normal Balance: Debit

Definition: This account is used to record the full premium on securities issued by 

foreign entities held. This account does not close at year-end. This USSGL 

account is to be used only by the Department of the Treasury.

Account Title: Foreign Exchange Rate Revalue Adjustments - Investments

Account Number: 167900

Normal Balance: Debit

Definition: This account is used to record the adjustment for long-term bonds and other 

foreign currency denominated assets using a foreign exchange rate to revalue 

the securities at a given date. Although the normal balance for this account is 

debit, it is acceptable in certain instances for this account to have a credit 

balance. This account does not close at year-end. This USSGL account is to 

be used only by the Department of the Treasury.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 27 September 2022

Account Title: Other Investments

Account Number: 169000

Normal Balance: Debit

Definition: This account is used to record the value of other investments owned by a 

federal entity. This account does not close at year-end.

Account Title: Land and Land Rights

Account Number: 171100

Normal Balance: Debit

Definition: This account is used to record the amount of identifiable cost of land and 

land rights of unlimited duration acquired for or in connection with general 

property, plant, and equipment used in general operations and permanent 

improvements. Stewardship land (national park or forest and land in public 

domain), materials beneath or above the surface, and Outer Continental 

Shelf resources are excluded. This account does not close at year-end.

Account Title: Improvements to Land

Account Number: 171200

Normal Balance: Debit

Definition: This account is used to record the cost of nonpermanent, depreciable 

improvements to land used in general operations. It also includes similar 

costs to land subject to stewardship reporting, as well as land rights of 

limited duration that are associated with general operations. This account 

does not close at year-end.

Account Title: Accumulated Depreciation on Improvements to Land

Account Number: 171900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for improvements to land. This account does not close at 

year-end.

Account Title: Construction-in-Progress

Account Number: 172000

Normal Balance: Debit

Definition: This account is used to record the amount of direct labor, direct material, and 

overhead incurred in the construction of general property, plant, and 

equipment (except information technology software) for which the federal 

entity will be accountable. Upon completion, these costs will be transferred 

to the proper capital asset account as the acquisition cost of the item. This 

account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 28 September 2022

Account Title: Buildings, Improvements, and Renovations

Account Number: 173000

Normal Balance: Debit

Definition: This account is used to record the cost of U.S. Federal Government-owned 

buildings acquired for and used in providing general U.S. Federal 

Government services or goods. This includes the cost of renovation, 

improvement, restoration, or reconstruction of multiuse heritage assets when 

those costs are directly tied to the conduct of U.S. Federal Government 

operations. This account does not close at year-end.

Account Title: Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Account Number: 173900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for buildings, improvements, and renovations. This 

account does not close at year-end.

Account Title: Other Structures and Facilities

Account Number: 174000

Normal Balance: Debit

Definition: This account is used to record the cost or appraised value of U.S. Federal 

Government-owned structures and facilities other than buildings purchased 

by general and trust fund appropriations and under federal entity control. 

This account does not close at year-end.

Account Title: Accumulated Depreciation on Other Structures and Facilities

Account Number: 174900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for structures and facilities. This account does not close 

at year-end.

Account Title: Equipment

Account Number: 175000

Normal Balance: Debit

Definition: This account is used to record the amount of capitalized cost of tangible 

equipment items of a durable nature used by the federal entity in providing 

goods and services. This excludes computer software. This account does not 

close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 29 September 2022

Account Title: Accumulated Depreciation on Equipment

Account Number: 175900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for equipment. This account does not close at year-end.

Account Title: Assets Under Capital Lease

Account Number: 181000

Normal Balance: Debit

Definition: This account is used to record the amount of assets being leased under terms 

equivalent to an installment purchase. This account does not close at yearend.

Account Title: Accumulated Depreciation on Assets Under Capital Lease

Account Number: 181900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for assets under capital lease. This account does not close 

at year-end.

Account Title: Leasehold Improvements

Account Number: 182000

Normal Balance: Debit

Definition: This account is used to record the cost of improvements to leased land, 

buildings, structures, and facilities occupied by the U.S. Federal Government 

as a lessee, as well as easements and right-of-way. This account does not 

close at year-end.

Account Title: Accumulated Amortization on Leasehold Improvements

Account Number: 182900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated amortization 

charged to expense for leasehold improvements. This account does not close 

at year-end.

Account Title: Internal-Use Software

Account Number: 183000

Normal Balance: Debit

Definition: This account is used to record the amount of capitalized cost of internal-use 

software including (1) purchased off-the-shelf software, (2) contractordeveloped software subject to amortization, and (3) internally developed 

software subject to amortization. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 30 September 2022

Account Title: Internal-Use Software in Development

Account Number: 183200

Normal Balance: Debit

Definition: This account is used to record the full cost amount incurred during the 

software development stage of (1) contractor-developed software, and (2) 

internally developed software, (as defined in Federal Accounting Standards 

Advisory Board (FASAB) Statement of Federal Financial Accounting 

Standards (SFFAS) No. 10, "Accounting for Internal Use Software"). Upon 

completion, these costs will be transferred to USSGL account 183000, 

"Internal-Use Software." This account does not close at year-end.

Account Title: Accumulated Amortization on Internal-Use Software

Account Number: 183900

Normal Balance: Credit

Definition: This account is used to record the accumulated amount of amortization 

charges to expense for internal-use software. Internal-use software will be 

amortized in a systematic and rational manner over the estimated useful life 

of the software. Software acquired for research and development with no 

alternative future use will be amortized over the period of the project as 

opposed to the normal life-cycle amortization. This account does not close at 

year-end.

Account Title: Other Natural Resources

Account Number: 184000

Normal Balance: Debit

Definition: This account is used to record the cost or appraised value of natural 

resources other than land. This account does not close at year-end.

Account Title: Allowance for Depletion

Account Number: 184900

Normal Balance: Credit

Definition: This account is used to record the reduction of an estimated available 

quantity of other natural resources. This account does not close at year-end.

Account Title: Other General Property, Plant, and Equipment

Account Number: 189000

Normal Balance: Debit

Definition: This account is used to record the value of general property, plant, and 

equipment not otherwise classified in the USSGL. This account does not 

close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 31 September 2022

Account Title: Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Account Number: 189900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for other general property, plant, and equipment. This 

account does not close at year-end.

Account Title: Receivable From Appropriations

Account Number: 192100

Normal Balance: Debit

Definition: This account is used to record the amount to be received from an 

appropriation to fund current or future expenses for which the appropriation 

has already been authorized by law. Note: The Department of the Treasury 

and the Office of Management and Budget must approve use of this account. 

This account does not close at year-end.

Account Title: Contingent Receivable for Capital Transfers

Account Number: 192300

Normal Balance: Debit

Definition: This account is used to record the amount of contingent capital transfer due 

from federal entities to a General Fund Receipt Account. This account 

offsets USSGL account 292300, "Contingent Liability for Capital 

Transfers." This account does not close at year-end.

Account Title: Capital Transfers Receivable

Account Number: 192500

Normal Balance: Debit

Definition: This account is used to record the amount of capital transfers due to a 

General Fund Receipt Account from federal entities. This account does not 

close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 32 September 2022

Account Title: Asset for Agency's Custodial and Non-Entity Liabilities - General 

Fund of the U.S. Government

Account Number: 198000

Normal Balance: Debit

Definition: This account is used to record the total amount of non-entity custodial assets 

for collections, or amounts to be collected, by federal entities on behalf of 

the General Fund of the U.S. Government. This amount will be reduced, at 

year-end, by the amount of associated Fund Balance with Treasury that is 

transferred. These assets are a direct offset to the collecting entity's Custodial 

Liability (USSGL account 298000) and Liability for Non-Entity Assets Not 

Reported on the Statement of Custodial Liability (USSGL account 298500). 

This account is for the General Fund of the U.S. Government use only. This 

account does not close at year-end.

Account Title: Receivable from Custodian or Non-Entity Assets Receivable From a 

Federal Agency - Other Than the General Fund of the U.S. 

Government

Account Number: 198100

Normal Balance: Debit

Definition: This account is used to record a custodial or non-entity transaction between 

two federal entities, there is an entity who collects on behalf of another 

entity, but is not entitled to retain the collections (collecting entity or 

custodian) and a federal entity on whose behalf the collecting entity is 

collecting (receiving entity). This account should be use by the receiving 

entity to record the amount that will be transferred to them by the collecting 

entity. These assets are a direct offset to the collecting entity's Custodial 

Liability (USSGL account 298000) and Liability for Non-Entity Assets Not 

Reported on the Statement of Custodial Liability (USSGL account 298500). 

This account does not close at year-end.

Account Title: Other Assets

Account Number: 199000

Normal Balance: Debit

Definition: This account is used to record other assets not otherwise classified in another 

USSGL account. This account does not close at year-end.

Account Title: Other Assets - General Fund of the U.S. Government

Account Number: 199010

Normal Balance: Debit

Definition: This account is used to record other assets of the General Fund of the U.S. 

Government not otherwise classified in another USSGL account. This 

account is for the General

Fund of the U.S. Government use only. This account does not close at yearend.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 33 September 2022

Account Title: General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed

Account Number: 199500

Normal Balance: Debit

Definition: This account is used to record the net realizable value of general property, 

plant, and equipment that is permanently removed from service but not yet 

disposed and is reclassified in accordance with Federal Accounting 

Standards Advisory Board (FASAB), Federal Financial Accounting 

Technical Release No. 14, paragraphs 10 and 12.

Account Title: Central Accounting Control Account

Account Number: 199900

Normal Balance: Debit

Definition: This is a control account to reconcile activity related to the Statement of 

Transactions and Accountability, Authority Transaction Module, and daily 

transcript reporting. This account is for the General Fund of the U.S. 

Government use only. This account does not close at year-end.

Account Title: Liability for Fund Balance With Treasury

Account Number: 201000

Normal Balance: Credit

Definition: This account is used to record the General Fund of the U.S. Government's 

Liability for Fund Balance with Treasury. This account corresponds to the 

federal reporting entity's Fund Balance with Treasury (USSGL account 

101000). This account is for the General Fund of the U.S. Government use 

only. This account does not close at year-end.

Account Title: Liability for Fund Balance While Awaiting a Warrant

Account Number: 209010

Normal Balance: Credit

Definition: This account is used to record the General Fund of the U.S. Government's 

Liability for Fund Balance with Treasury while awaiting a warrant. This 

account corresponds to the federal reporting entity's Fund Balance With 

Treasury While Awaiting a Warrant (USSGL account 109000). The balance 

in this account will adjust to zero when the Department of the Treasury's 

Bureau of Fiscal Service issues a warrant and must adjust to zero by yearend. This account is for the General Fund of the U.S. Government use only. 

This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 34 September 2022

Account Title: Accounts Payable

Account Number: 211000

Normal Balance: Credit

Definition: This account is used to record the amount owed to another federal entity, or 

non-federal entity for goods and other property ordered and received, and for 

services rendered by other than employees. This account does not close at 

year-end.

Account Title: Accounts Payable for Federal Government Sponsored Enterprise

Account Number: 211200

Normal Balance: Credit

Definition: This account is used to record the amount owed to a Government Sponsored 

Enterprise (GSE) for excess of the GSE's liabilities over its assets. This 

account does not close at year-end.

Account Title: Disbursements in Transit

Account Number: 212000

Normal Balance: Credit

Definition: This account is used to record the amount of a voucher schedule payments 

transmitted to the regional disbursing office for payment but not processed 

by the regional disbursing office. This account does not close at year-end.

Account Title: Contract Holdbacks

Account Number: 213000

Normal Balance: Credit

Definition: This account is used to record the amount withheld from grantees or 

contractors pending completion of related contracts. This account does not 

close at year-end.

Account Title: Accrued Interest Payable - Not Otherwise Classified

Account Number: 214000

Normal Balance: Credit

Definition: This account is used to record the amount of interest accrued and owed to 

others that is not otherwise identified. This account does not close at yearend.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 35 September 2022

Account Title: Accrued Interest Payable - Loans

Account Number: 214100

Normal Balance: Credit

Definition: This account is used to record the amount of interest accrued and owed to 

others that is the result of loans issued under general and special financing 

authority. This does not include accrued interest payable on securities issued 

by the Bureau of the Fiscal Service, Federal Financing Bank and agencies 

with authority to issue securities, which should be reported in USSGL 

account 214200. This account does not close at year-end.

Account Title: Accrued Interest Payable - Debt

Account Number: 214200

Normal Balance: Credit

Definition: This account is used to record the amount of interest accrued and owed to 

federal entity that is the result of securities issued by the Bureau of the Fiscal 

Service, Federal Financing Bank and agencies with authority to issue 

securities. This account does not close at year-end.

Account Title: Payable for Transfers of Currently Invested Balances

Account Number: 215000

Normal Balance: Credit

Definition: This account is used to record the amount representing transfers payable 

from balances that are currently invested. To accommodate cash 

management practices, funds will remain invested until needed for 

disbursement. At such time, the receiving federal entity will request a 

transfer of funds. The investing federal entity will disinvest and transfer 

necessary funds via a Standard Form (SF) 1151: Nonexpenditure Transfer 

Authorization. The budget authority from the transfer is realized, and 

obligations may be incurred before the actual transfer of funds. This account 

does not close at year-end.

Account Title: Expenditure Transfers Payable

Account Number: 215500

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources payable to a 

trust fund or a federal fund (as defined by the Office of Management and 

Budget) that occurs as a result of a non-exchange transaction. This account 

does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 36 September 2022

Account Title: Entitlement Benefits Due and Payable

Account Number: 216000

Normal Balance: Credit

Definition: This account is used to record the amount of any unpaid entitlement benefits 

due to any qualifying entity, state, local, or tribal government as authorized 

by law as of the reporting date. This excludes loans, grants, or employee 

benefits. Entitlement benefits include but are not limited to: Federal Old-Age 

and Survivor's Insurance, Supplemental Security Income, Federal Disability 

Insurance, Federal Hospital Insurance (HI-Medicare, Part A), Federal 

Supplemental Medical Insurance (SMI-Medicare, Part B), Medicaid, 

Temporary Assistance to Needy Families, U.S. Department of Agriculture 

Nutrition Assistance Programs, unemployment to non-federal employees, 

Black Lung Benefits, U.S. Department of Veterans Affairs Pension, and 

Railroad Retirement Pension Benefits, etc. This account does not close at 

year-end.

Account Title: Subsidy Payable to the Financing Account

Account Number: 217000

Normal Balance: Credit

Definition: This account is used to record the amount of subsidy payable from a 

program account to a financing account for both undisbursed direct loans 

and undisbursed guaranteed loans. This account does not close at year-end.

Account Title: Loan Guarantee Liability

Account Number: 218000

Normal Balance: Credit

Definition: This account is used to record the expected present value amount of cash 

flows to and from the U.S. Federal Government from loan guarantees. This 

account is the financing fund for loan guarantee programs. Record all 

transactions that affect the subsidy for loan guarantees in this account. The 

initial transaction transfers the subsidy monies from the program fund to the 

financing fund. Although the normal balance for this account is credit, it is 

acceptable in certain instances for this account to have a debit balance. This 

account does not close at year-end.

Account Title: Other Liabilities With Related Budgetary Obligations

Account Number: 219000

Normal Balance: Credit

Definition: This account is used to record the amount of liabilities, not otherwise 

classified in the USSGL, for which there is a related budgetary obligation 

(USSGL account 49X1). This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 37 September 2022

Account Title: Liability for Employer Benefits and Claims Incurred but Not 

Reported

Account Number: 219100

Normal Balance: Credit

Definition: This account is used to record the amount of claims or benefits on behalf of 

employees and/or veterans that occurred during a particular time period. 

including claims incurred but not yet reported or submitted to an insurer. 

This account does not close at year-end.

Account Title: Special Drawing Right (SDR) Certificates Issued to Federal Reserve 

Banks

Account Number: 219200

Normal Balance: Credit

Definition: This account is used to record the amount recorded for 

monetization/demonetization of SDRs to the Federal Reserve Bank in 

exchange for dollars. This account does not close at year-end. This USSGL 

account is to be used only by the Department of the Treasury.

Account Title: Allocation of Special Drawing Rights (SDRs)

Account Number: 219300

Normal Balance: Credit

Definition: This account is used to record the amount of corresponding liability 

representing the value of the reserve assets (that is, SDRs) allocated by the 

International Monetary Fund to meet global needs to supplement existing 

reserve assets. SDRs derive their quality as reserve assets from the 

undertakings of the members to accept them in exchange for "freely useable" 

currencies (the U.S. dollar, European euro, Japanese yen, and British pound 

sterling). This account does not close at year-end. This USSGL account is to 

be used only by the Department of the Treasury.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 38 September 2022

Account Title: Liability for Unpaid Insurance Claims

Account Number: 220000

Normal Balance: Credit

Definition: This account is used to record the amount of unpaid insurance claims 

recorded by administering federal entities for adverse events occurring 

before the end of the accounting period. Include in this account the claims 

that have been reported but not paid, and claims incurred but not reported 

from Exchange Transaction Insurance Programs Other than Life Insurance 

and Non-Exchange Transaction Insurance. This account excludes the unpaid 

claims for Life Insurance Programs, which are recorded in USSGL account 

221800, "Life Insurance Benefits Due and Payable to Beneficiaries," social 

insurance, and loan guarantee program claims. This is not an actuarial 

liability account for estimated losses; Adverse events part of a larger series 

of events not yet completed by the end of the reporting period should be 

considered in estimating a liability for losses on remaining coverage within 

USSGL 266000, "Actuarial Liabilities for Federal Insurance and Guarantee 

Programs." This account does not close at year-end.

Account Title: Liability for Unearned Insurance Premiums

Account Number: 220500

Normal Balance: Credit

Definition: This account is used to record the amount of insurance premiums from 

Exchange Transaction Insurance Programs Other Than Life Insurance 

received and/or due but not yet earned. This account excludes premiums 

collected from Life Insurance Programs, social insurance, and loan guarantee 

programs. This account does not close at year-end.

Account Title: Accrued Funded Payroll and Leave

Account Number: 221000

Normal Balance: Credit

Definition: This account is used to record the estimated amount of liability for salaries, 

wages, and funded annual leave and sick leave that have been earned but are 

unpaid. (Refer to Accounting Standards Advisory Board (FASAB) 

Statement of Federal Financial Accounting Standards (SFFAS) No. 1, 

"Accounting for Selected Assets and Liabilities," paragraph 84.) This

account does not close at year-end.

Account Title: Withholdings Payable

Account Number: 221100

Normal Balance: Credit

Definition: This account is used to record the amount withheld from employees' salaries 

for taxes, employee benefit contributions, wage garnishments, and other 

withholdings. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 39 September 2022

Account Title: Employer Contributions and Payroll Taxes Payable

Account Number: 221300

Normal Balance: Credit

Definition: This account is used to record the amount of the employer portion of payroll 

taxes and benefit contributions, such as retirement, including the federal 

entity's contribution to the Thrift Savings Plan (Federal/Non-Federal Code 

attribute domain value "N"), and health and life insurance for covered 

employees. This account does not close at year-end.

Account Title: Other Post Employment Benefits Due and Payable

Account Number: 221500

Normal Balance: Credit

Definition: This account is used to record the amount due to former or inactive 

employees (not retired) and/or beneficiaries. Other post employment benefits 

can include salary continuation, severance benefits, counseling, training, 

funded unemployment liability for federal employees, funded Federal 

Employees' Compensation Act liability, and the current portion of veterans' 

disability compensation benefits. This is not an actuarial liability. This 

account does not close at year-end.

Account Title: Pension Benefits Due and Payable to Beneficiaries

Account Number: 221600

Normal Balance: Credit

Definition: This account is used to record the amount of pension benefits, excluding 

Railroad Retirement Benefits and U.S. Department of Veterans Affairs 

Pension, due from the administering federal entities to eligible federal 

civilian employees, military employees, or their beneficiaries. This is not an 

actuarial liability. (Refer to Federal Accounting Standards Advisory Board 

(FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 

No. 1, "Accounting for Selected Assets and Liabilities," paragraph 84.) This 

account does not close at year-end.

Account Title: Benefit Premiums Payable to Carriers

Account Number: 221700

Normal Balance: Credit

Definition: This account is used to record the amount due from the administering federal 

agencies to the benefit carriers for providing health insurance employment 

benefits. (Refer to Federal Accounting Standards Advisory Board (FASAB) 

Statement of Federal Financial Accounting Standards (SFFAS) No. 1 

"Accounting for Selected Assets and Liabilities," paragraph 84.) This 

account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 40 September 2022

Account Title: Life Insurance Benefits Due and Payable to Beneficiaries

Account Number: 221800

Normal Balance: Credit

Definition: This account is used to record the amount of life insurance benefits due from 

the administering plans to eligible beneficiaries. This is not an actuarial 

liability. (Refer to FASAB SFFAS No. 51, "Insurance Programs," 

paragraphs 53-64).This account does not close at year-end.

Account Title: Unfunded Leave

Account Number: 222000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by an employer federal 

entity for unpaid leave earned that an employee is entitled to upon separation 

and that will be funded by future years' budgetary resources. This account 

does not close at year-end.

Account Title: Unfunded FECA Liability

Account Number: 222500

Normal Balance: Credit

Definition: This account is used to record the amount of Federal Employees' 

Compensation Act (FECA) liability billed to federal entities by the 

Department of Labor for FECA payments made on the federal entities' 

behalves. This liability will be funded by future years' budgetary resources. 

This is not an actuarial liability. This account does not close at year-end.

Account Title: Other Unfunded Employment Related Liability

Account Number: 229000

Normal Balance: Credit

Definition: This account is used to record the amount of unfunded employment related 

liabilities not otherwise classified above that will be funded by future years' 

budgetary resources. Include the unfunded liability for unemployment for 

federal employees in this account. This account does not close at year-end.

Account Title: Liability for Advances and Prepayments

Account Number: 231000

Normal Balance: Credit

Definition: This account is used to record the amount of payments received in advance 

of performance of activities for which revenue has not been earned. This 

account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 41 September 2022

Account Title: Other Deferred Revenue

Account Number: 232000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue or income received but 

not yet earned not otherwise classified as advances or prepayments. An 

example is deferred revenue related to the pending sale of a forfeited asset. 

This account does not close at year-end.

Account Title: Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

Account Number: 240000

Normal Balance: Credit

Definition: This account is used to record the amount offsetting undeposited collections 

and collections deposited in nonfiduciary deposit funds awaiting disposition. 

This account does not close at year-end.

Account Title: Liability for Clearing Accounts

Account Number: 241000

Normal Balance: Credit

Definition: This account is used to record the amount that offsets collections deposited 

in clearing accounts awaiting disposition or reclassification. This account 

does not close at year-end.

Account Title: Principal Payable to the Bureau of the Fiscal Service

Account Number: 251000

Normal Balance: Credit

Definition: This account is used to record the amount of loan principal payable to the 

Bureau of the Fiscal Service. This account does not close at year-end.

Account Title: Capitalized Loan Interest Payable - Non-Credit Reform

Account Number: 251100

Normal Balance: Credit

Definition: This account is used to record the amount of accrued interest owed on a noncredit reform loan that has been capitalized. Capitalized interest, like loan 

principal, is subject to interest charges until such time as the debt is paid or 

otherwise settled. Also used to record the related payable resulting from the 

accretion of the original issue discount for Black Lung Disability Trust Fund 

Obligations. This account does not close at year-end.

Account Title: Principal Payable to the Federal Financing Bank

Account Number: 252000

Normal Balance: Credit

Definition: This account is used to record the amount of loan principal owed to the 

Federal Financing Bank. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 42 September 2022

Account Title: Securities Issued by Federal Agencies Under General and Special 

Financing Authority

Account Number: 253000

Normal Balance: Credit

Definition: This account is used to record the par value of U.S. securities issued under 

general and special financing authority. This account does not close at yearend.

Account Title: Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Account Number: 253100

Normal Balance: Debit

Definition: This account is used to record the discount amount on U.S. securities issued 

under general and special financing authority. This account does not close at 

year-end.

Account Title: Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Account Number: 253200

Normal Balance: Credit

Definition: This account is used to record the premium amount on U.S. securities issued 

under general and special financing authority. This account does not close at 

year-end.

Account Title: Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Account Number: 253300

Normal Balance: Credit

Definition: This account is used to record the amortization amount of discount on 

securities issued under general and special financing authority. This account 

does not close at year-end.

Account Title: Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Account Number: 253400

Normal Balance: Debit

Definition: This account is used to record the amortization amount of premium on 

securities issued under general and special financing authority. This account 

does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 43 September 2022

Account Title: Participation Certificates

Account Number: 254000

Normal Balance: Credit

Definition: This account is used to record the amount of liability for a federal entity's 

share of participation certificates. This account does not close at year-end.

Account Title: Other Debt

Account Number: 259000

Normal Balance: Credit

Definition: This account is used to record all other forms of U.S. Federal Government 

obligations, secured and unsecured, not otherwise classified in another 

USSGL account. This account does not close at year-end.

Account Title: Actuarial Pension Liability

Account Number: 261000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by the administering 

federal entities for actuarial present value of all future retirement benefits, 

based on projected salaries and total projected services less the actuarial 

present value of future normal cost contributions that would be made for and 

by the employees under the plan. (Refer to Federal Accounting Standards 

Advisory Board (FASAB) Statement of Federal Financial Accounting 

Standards (SFFAS) No. 5, "Accounting for Liabilities of the Federal 

Government," paragraph 71.) This account does not close at year-end.

Account Title: Actuarial Health Insurance Liability

Account Number: 262000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by the administering 

federal entities for actuarial present value of all future health insurance 

benefits less the actuarial present value of future normal cost contributions 

that would be made for and by the employees under the plan. (Refer to 

Federal Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No. 5, "Accounting for 

Liabilities of the Federal Government," paragraphs 79 and 88). This account 

does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 44 September 2022

Account Title: Actuarial Life Insurance Liability

Account Number: 263000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by administering federal 

entities for the expected present value of future outflows to be paid to, or on 

behalf of, existing policy holders, less expected present value of future net 

premiums to be collected. (Refer to Federal Accounting Standards Advisory 

Board (FASAB) Statement of Federal Financial Accounting Standards 

(SFFAS) No.51, "Insurance Programs," paragraphs 53-64). This account 

does not close at year-end.

Account Title: Actuarial FECA Liability

Account Number: 265000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by employer federal 

entities for the actuarial present value of future Federal Employees' 

Compensation Act benefits provided to federal employees or their 

beneficiaries as a result of work-related deaths, disability, or occupational 

disease. (Refer to Federal Accounting Standards Advisory Board (FASAB) 

Statement of Federal Financial Accounting Standards (SFFAS) No. 5, 

"Accounting for Liabilities of the Federal Government," paragraphs 95 and 

96.) This account does not close at year-end.

Account Title: Actuarial Liabilities for Federal Insurance and Guarantee Programs

Account Number: 266000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by administering federal 

entities for estimated losses on remaining coverage of Exchange Transaction 

Insurance Program Other Than Life Insurance. (Refer to Federal Accounting 

Standards Advisory Board (FASAB) Statement of Federal Financial 

Accounting Standards (SFFAS) No. 51, "Insurance Programs", paragraphs 

30-37). This account excludes the estimated losses for Life Insurance 

Programs, which are recorded in USSGL account 263000, "Actuarial Life 

Insurance Liability," social insurance, and loan guarantee programs. This 

account does not close at year-end.

Account Title: Actuarial Liabilities for Treasury-Managed Benefit Programs

Account Number: 267000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by the Department of the 

Treasury for actuarial liabilities of future benefit payments to be paid from 

programs such as the D.C. Federal Pension Fund and the D.C. Judicial 

Retirement Fund. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 45 September 2022

Account Title: Other Actuarial Liabilities

Account Number: 269000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by administering federal 

entities for actuarial liability of future benefit payments that is not otherwise 

classified above. Include other post employment benefit actuarial liability 

here; for example, actuarial liability for the Department of Veterans Affairs 

burial and compensation. This account does not close at year-end.

Account Title: Prior Liens Outstanding on Acquired Collateral

Account Number: 291000

Normal Balance: Credit

Definition: This account is used to record the value of liens approved and accepted as 

being claims against assets acquired through loan defaults. This account does 

not close at year-end.

Account Title: Contingent Liabilities

Account Number: 292000

Normal Balance: Credit

Definition: This account is used to record the amount of liability recognized as a result 

of past events or exchange transactions in which a future outflow or other 

sacrifice of resources is both probable and measurable. Pending/threatened 

litigation and unasserted claims, administrative or judicial proceedings, 

lawsuits, and/or other legal actions filed against a federal entity that could 

ultimately result in settlements or decisions adverse to the federal 

government should be reported in this account. This account does not close 

at year-end. Contingent liabilities related to environmental cleanup costs 

rather than legal actions are reported in USSGL 299500, "Estimated Cleanup 

Cost Liability." Estimated losses arising from adverse events expected 

during a coverage period of Exchange Transaction Insurance Programs 

Other Than Life Insurance are reported in USSGL 266000, "Actuarial 

Liabilities for Federal Insurance and Guarantee Programs."

Account Title: Contingent Liabilities - Federal Government Sponsored Enterprise

Account Number: 292200

Normal Balance: Credit

Definition: This account is used to record the amount of liquidity accruals and/or 

markup of liquidity preference accrued in a prior-year for Government 

Sponsored Enterprise. It is probable that the amount will result in a 

measurable future outflow or other sacrifice of resources. This account does 

not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 46 September 2022

Account Title: Contingent Liability for Capital Transfers

Account Number: 292300

Normal Balance: Credit

Definition: This account is used to record the amount recognized as a result of past 

events where a capital transfer to a General Fund Receipt Account is 

probable and measurable. This account offsets USSGL account 192300, 

"Contingent Receivable for Capital Transfers." This account does not close 

at year-end.

Account Title: Capital Lease Liability

Account Number: 294000

Normal Balance: Credit

Definition: This account is used to record the present value of liabilities for assets 

acquired under a lease agreement that meets the test for capitalizing the 

assets. This account does not close at year-end.

Account Title: Accounts Payable From Canceled Appropriations

Account Number: 296000

Normal Balance: Credit

Definition: This account is used to record the amount of reinstated valid accounts 

payable that were canceled. This account does not close at year-end.

Account Title: Liability for Capital Transfers

Account Number: 297000

Normal Balance: Credit

Definition: This account is used to record the amount to be transferred to a General 

Fund Receipt Account. This includes excess amounts in liquidating funds. 

This account does not close at year-end.

Account Title: Custodial Liability

Account Number: 298000

Normal Balance: Credit

Definition: This account is used to record the amount of custodial revenue, as defined by 

Federal Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No. 7, yet to be 

transferred to another entity. For amounts collected or to be collected on 

behalf of the General Fund of the U.S. Government, use Federal/NonFederal Code attribute domain value "G" and Transaction Partner Agency 

Identifier attribute domain value "099." For all other amounts, use the 

appropriate attribute domain value. This USSGL account is included on the 

USSGL crosswalk for the Statement of Custodial Activity or on a custodial 

footnote. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 47 September 2022

Account Title: Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

Account Number: 298500

Normal Balance: Credit

Definition: This account is used to record the amount of non-entity assets held in a 

General Fund Receipt Account or other Department of the Treasury account 

symbol for transfer to other federal entities. This account excludes amounts 

defined as custodial in Federal Accounting Standards Advisory Board 

(FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 

No. 7. For amounts collected or to be collected on behalf of the General 

Fund of the U.S. Government that are not on the Statement of Custodial 

Activity or on a custodial footnote, use Federal/Non-Federal Code attribute 

domain value "G" and Transaction Partner Agency Identifier attribute 

domain value "099." This USSGL account is included on the USSGL 

crosswalk for the Balance Sheet, but it is not included on the USSGL 

crosswalk for the Statement of Custodial Activity nor on a custodial 

footnote. This account does not close at year-end.

Account Title: Other Liabilities Without Related Budgetary Obligations

Account Number: 299000

Normal Balance: Credit

Definition: This account is used to record other liabilities not otherwise classified in the 

USSGL, for which there is not a related budgetary obligation. This account 

does not close at year-end.

Account Title: Other Liabilities Without Related Budgetary Obligations - General 

Fund of the U.S. Government

Account Number: 299010

Normal Balance: Credit

Definition: This account is used to record other liabilities not otherwise classified in 

another USSGL account, for which there is not a related budgetary 

obligation. This account is for the General Fund of the U.S. Government use 

only. This account does not close at year-end.

Account Title: Other Liabilities - Reductions

Account Number: 299100

Normal Balance: Credit

Definition: This account is used to record other liabilities of reductions where there is 

not a related budgetary obligation. Use while awaiting a warrant to be issued 

for a reduction (i.e., rescission, across-the-board reduction, and 

sequestration). This account may also be used while awaiting a warrant to be 

issued for a reduction of unobligated balances of indefinite appropriations 

derived from the General Fund of the U.S. Government. The warrant must 

be issued by year-end. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 48 September 2022

Account Title: Reductions of Other Liabilities - General Fund of the U.S. 

Government

Account Number: 299110

Normal Balance: Credit

Definition: This account is used to record other liabilities of reductions where there is 

not a related budgetary obligation. Use while awaiting a warrant to be issued 

for a reduction (i.e., rescission, across-the-board reduction, and 

sequestration). This account is for the General Fund of the U.S. Government 

use only. The warrant must be issued by year-end. This account does not 

close at year-end.

Account Title: Appropriated Dedicated Collections Liability

Account Number: 299200

Normal Balance: Credit

Definition: This account is used to record the amount due to the expenditure Treasury 

Account Symbol (TAS) from an unavailable receipt account for funding 

provided under a continuing resolution and apportioned in accordance with 

Office of Management and Budget's automatic apportionment bulletin. 

Pursuant to a continuing resolution or enacted annual appropriation act, the 

account may be used while awaiting a warrant to be issued for an 

appropriation derived from an unavailable special or trust non-revolving 

receipt account by the Department of the Treasury's Bureau of the Fiscal 

Service. This account may also be used while waiting a warrant for 

reductions from the expenditure TAS to the unavailable receipt account. The 

balance in this account will adjust to zero when the Department of the 

Treasury's Bureau of Fiscal Service issues a warrant and must adjust to zero 

by year-end. This account does not close at year-end.

Account Title: Estimated Cleanup Cost Liability

Account Number: 299500

Normal Balance: Credit

Definition: This account is used to record the estimated amount of liability for projected 

future cleanup costs (not yet due and payable) directly related to the storage 

and disposal of hazardous material as well as the operations and closures of 

facilities at which environmental contamination may be present. Cleanup 

costs arise from the removal, storage, and/or disposal of (1) hazardous waste 

from property, or (2) material and/or property consisting of hazardous waste, 

at permanent or temporary closure or shutdown of the associated property, 

plant, and equipment. Estimated cleanup costs that are part of 

pending/threatened litigation, unasserted claims, administrative or judicial 

proceedings, lawsuits, and/or other legal actions are reported in USSGL 

292000, "Contingent Liabilities." This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 49 September 2022

Account Title: Unexpended Appropriations While Awaiting a Warrant

Account Number: 309000

Normal Balance: Credit

Definition: This account is used to record the amount of new appropriations expected to 

be received during the fiscal year from the General Fund of the U.S. 

Government. This is equal to the funding provided under a continuing 

resolution and apportioned in accordance with Office of Management and 

Budget's automatic apportionment bulletin. Pursuant to a continuing 

resolution or enacted annual appropriation act, the account may be used 

while awaiting a warrant to be issued for an appropriation by the Department 

of the Treasury's Bureau of the Fiscal Service. Special and trust funds do not 

use this USSGL account to record appropriations for dedicated collections. 

However, special and trust funds that receive appropriations from the 

General Fund of the U.S. Government are to use this account. The balance in 

this account will adjust to zero when the Department of the Treasury's 

Bureau of the Fiscal Service issues a warrant and must adjust to zero by 

year-end. This account does not close at year-end.

Account Title: Appropriations Outstanding - Warrants to be Issued

Account Number: 309010

Normal Balance: Debit

Definition: This account is used to record the amount recorded by the General Fund of 

the U.S. Government for new appropriations expected to be issued during 

the fiscal year. This is equal to the funding provided under a continuing 

resolution and apportioned in accordance with Office of Management and 

Budget's automatic apportionment bulletin. Pursuant to a continuing 

resolution or enacted annual appropriation act, the account may be used 

while awaiting a warrant to be issued for an appropriation by the Department 

of the Treasury's Bureau of the Fiscal Service. This account corresponds to 

the Unexpended Appropriations While Awaiting a Warrant. The balance in 

this account will adjust to zero when the Department of the Treasury's 

Bureau of the Fiscal Service issues a warrant and must adjust to zero by 

year-end. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 50 September 2022

Account Title: Unexpended Appropriations - Cumulative

Account Number: 310000

Normal Balance: Credit

Definition: This account is used to record the amount of unexpended appropriations 

after fiscal year-end closing. The balance in this account remains the same 

during the fiscal year. Activity to increase or decrease unexpended 

appropriations is reflected in other USSGL accounts in the 310000 series. At 

year-end, the nominal USSGL accounts in the 310000 series are closed to 

this USSGL account, including special and trust funds that receive 

appropriations from the General Fund of the U.S. Government. During the 

fiscal year, the net of debit and credit balances in the 310000 series accounts 

reflects the total remaining balance of unused appropriations. Special and 

trust funds that receive appropriations from the General Fund of the U.S. 

Government are to record this account. This account does not close at yearend.

Account Title: Unexpended Appropriations - Appropriations Received

Account Number: 310100

Normal Balance: Credit

Definition: This account is used to record the amount of new appropriations received 

during the fiscal year. Special and trust funds do not use this USSGL 

account to record appropriations of dedicated collections. However, special 

and trust funds that receive appropriations from the General Fund of the U.S. 

Government are to use this account.

Account Title: Unexpended Appropriations - Transfers-In

Account Number: 310200

Normal Balance: Credit

Definition: This account is used to record the amount of unexpended appropriations, 

from current or prior years, transferred in during the fiscal year. Special and 

trust funds that receive appropriations from the General Fund of the U.S. 

Government are to use this account for transfers of unexpended 

appropriations.

Account Title: Unexpended Appropriations - Transfers-Out

Account Number: 310300

Normal Balance: Debit

Definition: This account is used to record the amount of unexpended appropriations, 

from current or prior years, transferred out during the fiscal year. Special and 

trust funds that receive appropriations from the General Fund of the U.S. 

Government are to use this account for transfers of unexpended 

appropriations.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 51 September 2022

Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Account Number: 310500

Normal Balance: Debit

Definition: This account is used to record the amount of net increase or decrease to 

unexpended appropriations due to errors in years preceding the prior-year's 

financial statements that resulted from mathematical mistakes, mistakes in 

the application of accounting principles, or oversight or misuse of facts that 

existed at the time the financial statements were prepared. Use only when 

comparative financial statements are being presented. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance.

Account Title: Unexpended Appropriations - Adjustments

Account Number: 310600

Normal Balance: Debit

Definition: This account is used to record the amount of adjustments during the fiscal 

year to unexpended appropriations from current or prior years. Examples of 

adjustments include rescissions, and cancellations of expired appropriations. 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance. 

Account Title: Unexpended Appropriations - Used - Accrued

Account Number: 310700

Normal Balance: Debit

Definition: This account is used to record the amount of accruals representing a 

reduction during the fiscal year to unexpended appropriations from current 

or prior years that is paired with USSGL account 570000, "Expended 

Appropriations - Used - Accrued," when goods and services are received or 

benefits provided. Any funds that receive appropriations from the General 

Fund of the U.S. Government are to use this account.

Account Title: Unexpended Appropriations - Used - Disbursed

Account Number: 310710

Normal Balance: Debit

Definition: This account is used to record the amount of reduction during the fiscal year 

to unexpended appropriations from current or prior years that is paired with 

USSGL account 570010, "Expended Appropriations - Disbursed" when 

goods and services are received or benefits provided. Any funds that receive 

appropriations from the General Fund of the U.S. Government are to use this 

account when Fund Balance with Treasury is disbursed.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 52 September 2022

Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Account Number: 310800

Normal Balance: Debit

Definition: This account is used to record the amount of net increase or decrease to 

unexpended appropriations due to errors in prior-period financial statements 

that resulted from mathematical mistakes, mistakes in the application of 

accounting principles, or oversight or misuse of facts that existed at the time 

the financial statements were prepared. Use USSGL account 310500, 

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections 

of Errors - Years Preceding the Prior-Year for the amount of net increase or 

decrease to unexpended appropriations due to errors occurring in years 

preceding the prior-year's financial statements. Although the normal balance 

for this account is debit, it is acceptable in certain instances for this account 

to have a credit balance.

Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Account Number: 310900

Normal Balance: Debit

Definition: This account is used to record the amount of net increase or decrease to 

unexpended appropriations from a prior period due to a change from one 

generally accepted accounting principle to another one that can be justified 

as preferable or the adoption of a new Federal Accounting Standards 

Advisory Board (FASAB) standard. Although the normal balance for this 

account is debit, it is acceptable in certain instances for this account to have 

a credit balance.

Account Title: Appropriations Outstanding - Cumulative

Account Number: 320000

Normal Balance: Debit

Definition: This account is used to record the cumulative amount of appropriation 

outstanding for warrants issued and adjustments for appropriations. The 

balance in this account remains the same during the fiscal year. Activity to 

increase or decrease appropriations outstanding is reflected in other USSGL 

accounts in the 320000 series which will close into this USSGL account at 

year-end. This account is for the General Fund of the U.S. Government use 

only. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 53 September 2022

Account Title: Appropriations Outstanding - Warrants Issued

Account Number: 320100

Normal Balance: Debit

Definition: This account is used to record the amount of appropriations outstanding for 

warrants issued to federal entities during the fiscal year by the General Fund 

of the U.S. Government. Warrants issued to special or trust funds, other than 

dedicated and earmarked receipts, are included in this account. This account 

corresponds to the federal reporting entity's Unexpended Appropriations -

Appropriations Received (USSGL account 310100). This account is for the 

General Fund of the U.S. Government use only.

Account Title: Appropriations Outstanding - Transfers

Account Number: 320110

Normal Balance: Debit

Definition: This account is used to record the amount of unexpended appropriations, 

from current or prior years, transferred during the fiscal year. Although the 

normal balance for this account is debit, it is acceptable in certain instances 

for this account to have a Credit balance. This account is for the General 

Fund of the U.S. Government use only.

Account Title: Appropriations Outstanding - Adjustments

Account Number: 320600

Normal Balance: Credit

Definition: This account is used to record the amount of adjustments during the fiscal 

year to appropriations outstanding from current or prior years. Examples of 

adjustments include rescissions and cancellation of expired appropriations. 

Although the normal balance for this account is a credit, it is acceptable in 

certain instances for this account to have a debit balance. This account 

corresponds to the federal reporting entity's Unexpended AppropriationsAdjustments (USSGL account 310600). This account is for the General Fund 

of the U.S. Government use only.

Account Title: Appropriations Outstanding - Used - Accrued

Account Number: 320700

Normal Balance: Credit

Definition: This account is used to record the amount of accruals representing a 

reduction during the fiscal year to appropriations outstanding from current or 

prior years due to accrual. This account corresponds to the agencies' USSGL 

account 310700, "Unexpended Appropriations - Used - Accrued". This 

account is for the General Fund of the U.S. Government use only.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 54 September 2022

Account Title: Appropriations Outstanding - Used - Disbursed

Account Number: 320710

Normal Balance: Credit

Definition: This account is used to record the amount of reduction during the fiscal year 

to appropriations outstanding from current or prior years due to accrual. This 

account corresponds to the agencies' USSGL account 310710, "Unexpended 

Appropriations - Used - Disbursed." This account is for the General Fund of 

the U.S. Government use only when Fund Balance with Treasury is 

disbursed.

Account Title: Appropriations Outstanding - Prior-Period Adjustments

Account Number: 320800

Normal Balance: Credit

Definition: This account is used to record the amount of net increase or decrease to 

unexpended appropriations due to a federal entity's prior-period adjustments. 

Although the normal balance for this account is a credit, it is acceptable in 

certain instances to have a debit balance.

Account Title: Cumulative Results of Operations

Account Number: 331000

Normal Balance: Credit

Definition: This account is used to record the amount of net difference since the 

inception of the activity between (1) expenses and losses, and (2) financing 

sources including appropriations, revenues, and gains. Although the normal 

balance for this account is credit, it is acceptable in certain instances for this 

account to have a debit balance. This account does not close at year-end.

Account Title: Fiduciary Net Assets

Account Number: 340000

Normal Balance: Credit

Definition: This account is used to record the value of beneficiaries' equity. Fiduciary 

activities generally do not crosswalk to the federal entity's financial 

statements, but they should be included in the federal entity's notes to the 

financial statements, as required by Federal Accounting Standards Advisory 

Board (FASAB) Statement of Federal Financial Accounting Standards 

(SFFAS) No. 31, "Accounting for Fiduciary Activities." This account does 

not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 55 September 2022

Account Title: Contributions to Fiduciary Net Assets

Account Number: 341000

Normal Balance: Credit

Definition: This account is used to record contributions increase fiduciary net assets. 

Contributions include cash collected from and on behalf of beneficiaries and 

directly increase a beneficiary's equity. Fiduciary activities generally do not 

crosswalk to the federal entity's financial statements, but they should be 

included in the federal entity's notes to the financial statements, as required 

by Federal Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No. 31, "Accounting for 

Fiduciary Activities."

Account Title: Withdrawals or Distributions of Fiduciary Net Assets

Account Number: 342000

Normal Balance: Debit

Definition: This account is used to record disbursements to and on behalf of 

beneficiaries decrease fiduciary net assets. Disbursements are equity 

distributions to or on behalf of beneficiaries. Fiduciary activities generally 

do not crosswalk to the federal entity's financial statements, but they should 

be included in the federal entity's notes to the financial statements, as 

required by Federal Accounting Standards Advisory Board (FASAB) 

Statement of Federal Financial Accounting Standards (SFFAS) No. 31, 

"Accounting for Fiduciary Activities."

Account Title: Anticipated Adjustments to Contract Authority

Account Number: 403400

Normal Balance: Credit

Definition: This account is used to record estimated amounts of reductions or increases 

during the fiscal year to contract authority. This also includes the estimated 

liquidation of contract authority from offsetting collections. Although the 

normal balance for this account is credit, it is acceptable in certain instances 

for this account to have a debit balance.

Account Title: Anticipated Reductions to Borrowing Authority

Account Number: 404400

Normal Balance: Credit

Definition: This account is used to record estimated amounts of reductions during the 

fiscal year to borrowing authority.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 56 September 2022

Account Title: Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Account Number: 404700

Normal Balance: Credit

Definition: This account is used to record anticipated amounts to be transferred from 

current-year resources to the General Fund of the U.S. Government during 

the fiscal year via non-expenditure transfers.

Account Title: Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

Account Number: 404800

Normal Balance: Credit

Definition: This account is used to record anticipated amounts to be transferred from 

prior-year balances to the General Fund of the U.S. Government during the 

fiscal year via non-expenditure transfers.

Account Title: Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts

Account Number: 405000

Normal Balance: Credit

Definition: This account is used to record an amount equal to the anticipated offsetting 

collections or offsetting receipts used to reduce the appropriation derived 

from the General Fund of the U.S. Government while waiting for the 

appropriation warrant to be adjusted. The balance in this account will be 

adjusted to zero at year-end.

Account Title: Anticipated Collections From Non-Federal Sources

Account Number: 406000

Normal Balance: Debit

Definition: This account is used to record the amount of non-federal entity collections, 

excluding reimbursables, expected in the current fiscal year.

Account Title: Anticipated Collections From Federal Sources

Account Number: 407000

Normal Balance: Debit

Definition: This account is used to record the amount of federal entity collections, 

excluding reimbursables, expected in the current fiscal year.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 57 September 2022

Account Title: Amounts Appropriated From a Specific Treasury-Managed Trust 

Fund TAFS - Receivable - Transferred

Account Number: 408100

Normal Balance: Credit

Definition: This account is used to record the amount in USSGL account 412600, 

"Amounts Appropriated From Specific Invested TAFS - Receivable," 

transferred from one Treasury Appropriation Fund Symbol to another. 

Although the normal balance for this account is credit, it is acceptable for 

this account to have a debit balance.

Account Title: Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

Account Number: 408200

Normal Balance: Credit

Definition: This account is used to record the amount in USSGL account 416600, 

"Allocations of Realized Authority - To Be Transferred From Invested 

Balances," transferred from one Treasury Appropriation Fund Symbol to 

another. Although the normal balance for this account is credit, it is 

acceptable for this account to have a debit balance.

Account Title: Transfers - Current-Year Authority - Receivable - Transferred

Account Number: 408300

Normal Balance: Credit

Definition: This account is used to record the amount in USSGL account 417100, 

"Nonallocation Transfers of Invested Balances - Receivable," transferred 

from one Treasury Appropriation Fund Symbol to another. Although the 

normal balance for this account is credit, it is acceptable for this account to 

have a debit balance.

Account Title: Debt Liquidation Appropriations

Account Number: 411100

Normal Balance: Debit

Definition: This account is used to record the amount appropriated to liquidate debt as 

specified in the appropriation language.

Account Title: Liquidation of Deficiency - Appropriations

Account Number: 411200

Normal Balance: Debit

Definition: This account is used to record the amount appropriated to liquidate a prioryear deficiency.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 58 September 2022

Account Title: Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

Account Number: 411300

Normal Balance: Debit

Definition: This account is used to record the amount of receipts appropriated from an 

"unavailable" trust or special fund receipt account to a corresponding trust or 

special fund expenditure account. (Amounts deposited into trust or special 

fund receipt accounts designated by the Department of the Treasury as 

"unavailable" are appropriated via Treasury warrant, upon legislative action, 

to the corresponding expenditure account). This budgetary resource account 

does not correspond with proprietary USSGL account 310100, "Unexpended 

Appropriations - Appropriations Received."

Account Title: Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Account Number: 411400

Normal Balance: Debit

Definition: This account is used to record the amount of receipts appropriated from an 

"available" trust or special fund receipt account to a corresponding trust or 

special fund expenditure account. (Amounts designated by the Department 

of the Treasury as "available" are immediately transferred without further 

action). This budgetary resource account does not correspond with 

proprietary USSGL account 310100, "Unexpended Appropriations -

Appropriations Received."

Account Title: Loan Subsidy Appropriation

Account Number: 411500

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

by law for loan subsidies in direct loan and loan guarantee programs.

Account Title: Debt Forgiveness Appropriation

Account Number: 411600

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority that Congress 

provides equivalent to an inferred appropriation to retire debt as specified in 

a public law. This excludes debt subject to credit reform.

Account Title: Debt Forgiveness - Cancellation of Debt Adjustment

Account Number: 411601

Normal Balance: Debit

Definition: This account is used to record the amount of adjustment to budgetary 

resources where Congress provides the legal authority to cancel outstanding 

debt but no appropriation.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 59 September 2022

Account Title: Loan Administrative Expense Appropriation

Account Number: 411700

Normal Balance: Debit

Definition: This account is used to record the amount of new budget authority 

appropriated by law for administrative expenses in direct loan and loan 

guarantee programs.

Account Title: Reestimated Loan Subsidy Appropriation

Account Number: 411800

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for direct loan and loan guarantee subsidies based upon reestimates as 

specified in the Federal Credit Reform Act of 1990. 

Account Title: Other Appropriations Realized

Account Number: 411900

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

as specified in the appropriation language for all other appropriations not 

otherwise classified.

Account Title: Indefinite Appropriation - Upward Adjustments

Account Number: 411910

Normal Balance: Debit

Definition: The amount of budgetary authority derived from the General Fund of the 

U.S. Government to cover upward adjustments where a prior year 

appropriation act is cited. This USSGL is not applicable to no-year Treasury 

accounts.

Account Title: Definite Appropriation - Adjustments for Trust Fund Share - Prior 

Year

Account Number: 411912

Normal Balance: Credit

Definition: The amount of budget authority derived from the General Fund of the U.S. 

Government adjusted downward for the trust fund share derived from either 

the Harbor Maintenance or Inland Waterways trust fund where a prior year 

appropriation act is cited. Corps of Engineers - Civil Works use only
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 60 September 2022

Account Title: Other Appropriations Realized - International Monetary Fund

Account Number: 411990

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for International Monetary Fund as specified in the appropriation language. 

This USSGL account can only be used by the Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

Account Number: 411991

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for International Monetary Fund as specified in the appropriation language 

for the increase in the reserve tranche position. This USSGL account can 

only be used by the Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund - Letter 

of Credit

Account Number: 411992

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for International Monetary Fund as specified in the appropriation language 

for the increase in the letter of credit. This USSGL account can only be used 

by the Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund - New 

Arrangements to Borrow (NAB)

Account Number: 411993

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for International Monetary Fund as specified in the appropriation language 

for the increase in the New Arrangements to Borrow. This USSGL account 

can only be used by the Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund -

Exchange Rate Changes (NAB)

Account Number: 411994

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for International Monetary Fund due to an increase in the exchange rate in 

the New Arrangements to Borrow. This USSGL account can only be used by 

the Department of the Treasury.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 61 September 2022

Account Title: Anticipated Indefinite Appropriations

Account Number: 412000

Normal Balance: Debit

Definition: This account is used to record the current estimate of anticipated indefinite 

amounts to become available under either a standing provision of law or a 

new appropriation that provides budget authority. 

Account Title: Anticipated Definite Appropriation - Adjustments for Trust Fund 

Share - Prior Year

Account Number: 412050

Normal Balance: Credit

Definition: The amount of anticipated budget authority derived from the General Fund 

of the U.S. Government adjusted downward for the trust fund share derived 

from either the Harbor Maintenance or Inland Waterways trust fund where a 

prior year appropriation act is cited. Corps of Engineers - Civil Works use 

only.

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Cancellation

Account Number: 412100

Normal Balance: Debit

Definition: This account is used to record the amount of authority reclassified from 

USSGL account 412600, "Amounts Appropriated From Specific Invested 

TAFS - Receivable," because of a cancellation. Since this is a 

reclassification of a receivable, there is no impact on fund balance. Use this 

account only in a specific federal entity expenditure account where the 

receivable is from an invested expenditure account.

Account Title: Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

Account Number: 412200

Normal Balance: Debit

Definition: This account is used to record the amount receivable for interest on the 

Bureau of the Fiscal Service securities to be paid in the future. Only the 

Bureau of the Fiscal Service may use this account. This account does not 

close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 62 September 2022

Account Title: Federal Financing Bank (FFB) - Net Principal Payments

Account Number: 412250

Normal Balance: Debit

Definition: This account is used by the Federal Financing Bank (FFB) to record the net 

amount of Agency or guaranteed principal received in excess (or deficit) of 

principal repaid to the Bureau of the Fiscal Service. Although the normal 

balance of this account is debit, it is acceptable for this account to have a 

credit balance. Only the FFB may use this account. This account closes into 

420100 at year end.

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Temporary Reduction

Account Number: 412300

Normal Balance: Debit

Definition: This account is used to record the amount of authority reclassified from 

USSGL account 412600, "Amounts Appropriated From Specific Invested 

TAFS - Receivable," because of a temporary reduction. Since this is a 

reclassification of a receivable, there is no impact on fund balance. Use this 

account only in a specific federal entity expenditure account where the 

receivable is from an invested expenditure account.

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Account Number: 412400

Normal Balance: Credit

Definition: This account is used to record the amount of authority reclassified from 

USSGL account 412700, "Amounts Appropriated From Specific Invested 

TAFS - Payable," because of a temporary reduction or cancellation. Since 

this is a reclassification of a payable, there is no impact on fund balance. Use 

this account only in an invested expenditure account where the payable is to 

a specific federal entity expenditure account.

Account Title: Loan Modification Adjustment Transfer Appropriation

Account Number: 412500

Normal Balance: Debit

Definition: This account is used to record the amount appropriated to a financing 

account from a permanent indefinite appropriation to cover the cost of a 

modification adjustment transfer. Modification costs are calculated using a 

current discount rate at which a cohort pays or earns interest. When the cost 

of a modification is less when calculated at the current discount rate than at 

the discount rate at which the cohort pays or earns interest, a modification 

adjustment transfer appropriation is required.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 63 September 2022

Account Title: Amounts Appropriated From Specific Invested TAFS - Receivable

Account Number: 412600

Normal Balance: Debit

Definition: This account is used to record amounts appropriated in an appropriation or 

authorization act from an invested Treasury Appropriation Fund Symbol 

(TAFS) to a specific federal entity account. The amounts appropriated to the 

federal entity will be accomplished via non-expenditure transfer; however, 

the amounts are reflected in the Budget of the United States Government: 

Appendix as an appropriation rather than as a transfer. For cash management 

purposes, the funds remain invested until needed for disbursement; therefore, 

a receivable is required to reflect the total budget authority. This account 

does not close at year-end.

Account Title: Amounts Appropriated From Specific Invested TAFS - Payable

Account Number: 412700

Normal Balance: Credit

Definition: This account is used to record amounts appropriated in an appropriation or 

authorization act from an invested Treasury Appropriation Fund Symbol 

(TAFS) to a specific expenditure account. The amounts appropriated to the 

federal entity will be accomplished via non-expenditure transfer; however, 

the amounts are reflected in the Budget of the United States Government: 

Appendix as an appropriation rather than as a transfer. For cash management 

purposes, the funds remain invested until needed for disbursement; therefore, 

a payable is required to reflect the total budget authority. This account does 

not close at year-end.

Account Title: Amounts Appropriated From Specific Invested TAFS - Transfers-In

Account Number: 412800

Normal Balance: Debit

Definition: This account is used to record amounts appropriated in an appropriation or 

authorization act from a federal entity Treasury Appropriation Fund Symbol 

(TAFS) to a specific federal entity expenditure account and transferred in via 

non-expenditure transfer. However, the amounts are reflected in the Budget 

of the United States Government: Appendix as an appropriation rather than a 

transfer. Exceptions for use of this account, in the absence of investment 

authority, include the transfers-in of special fund user fees to a Nuclear 

Regulatory Commission or Internal Revenue Service general fund 

expenditure account.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 64 September 2022

Account Title: Amounts Appropriated From Specific Invested TAFS - Transfers-Out

Account Number: 412900

Normal Balance: Credit

Definition: This account is used to record amounts appropriated in an appropriation or 

authorization act from an invested Treasury Appropriation Fund Symbol 

(TAFS) to a specific federal entity expenditure account, and then transferred 

out via non-expenditure transfer. However, the amounts are reflected in the 

Budget of the United States Government: Appendix as an appropriation 

rather than a transfer. Exceptions for use of this account, in the absence of 

investment authority, include the transfers-out of special fund user fees to a 

Nuclear Regulatory Commission or Internal Revenue Service general fund 

expenditure account.

Account Title: Appropriation to Liquidate Contract Authority Withdrawn

Account Number: 413000

Normal Balance: Credit

Definition: This account is used to record the amount of the excess portion of an 

appropriation to liquidate obligations incurred against contract authority that 

is no longer required.

Account Title: Current-Year Indefinite Contract Authority

Account Number: 413100

Normal Balance: Debit

Definition: This account is used to record the amount of new indefinite contract 

authority to incur obligations in advance of a separate appropriation of 

liquidating cash or collections.

Account Title: Current-Year Definite Contract Authority

Account Number: 413120

Normal Balance: Debit

Definition: This account is used to record the amount of new definite contract authority 

to incur obligations in advance of a separate appropriation of liquidating 

cash or collections.

Account Title: Substitution of Contract Authority

Account Number: 413200

Normal Balance: Credit

Definition: This account is used to record the amount of spending authority from 

offsetting collections represented by unfilled customer orders or accounts 

receivable used to replace obligated contract authority as a budgetary 

resource. Note: This account can only be used by the Department of 

Defense.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 65 September 2022

Account Title: Decreases to Indefinite Contract Authority

Account Number: 413300

Normal Balance: Credit

Definition: This account is used to record the amount necessary to reconcile contract 

authority to obligations for Treasury Appropriation Fund Symbols that are 

funded with indefinite contract authority.

Account Title: Indefinite Contract Authority Withdrawn

Account Number: 413400

Normal Balance: Credit

Definition: This account is used to record the amount of unfunded indefinite contract 

authority withdrawn due to recoveries of prior-year obligations.

Account Title: Adjustment for Definite Contract Authority - Prior-Year

Account Number: 413415

Normal Balance: Credit

Definition: Applicable to Department of Transportation no-year TAFSs with legislative 

restrictions where withdrawals of prior year multi-year definite contract 

authority are required by law.

Account Title: Contract Authority Liquidated

Account Number: 413500

Normal Balance: Credit

Definition: This account is used to record the amount of funds received during the fiscal 

year from appropriations, non-expenditure transfers, or offsetting collections 

that liquidate contract authority.

Account Title: Contract Authority To Be Liquidated by Trust Funds

Account Number: 413600

Normal Balance: Credit

Definition: This account is used to record the appropriation of trust fund receipts from 

one trust fund to liquidate contract authority in another trust fund, where the 

non-expenditure transfer of funds has not yet been accomplished. For cash 

management purposes, the funds remain invested until needed for 

disbursement. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 66 September 2022

Account Title: Transfers of Contract Authority - Allocation

Account Number: 413700

Normal Balance: Debit

Definition: This account is used to record the amount of contract authority transferred 

between parent and allocation (child) Treasury Appropriation Fund Symbols 

based upon an approved letter. This occurs before the actual transfer of 

funds, which is to be accomplished as a non-expenditure allocation transfer. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance. This account does not close at year-end.

Account Title: Appropriation to Liquidate Contract Authority

Account Number: 413800

Normal Balance: Debit

Definition: This account is used to record the amount of liquidating appropriations 

received during the fiscal year to fund contract authority as specified in the 

appropriation language. 

Account Title: Appropriation to Liquidate Contract Authority - FMSTF

Account Number: 413810

Normal Balance: Debit

Definition: This account is used to record the amount of liquidating appropriations 

(recorded in a trust non-revolving expenditure account directly associated 

with available trust fund non-revolving receipt accounts) received during the 

fiscal year to fund contract authority as specified in the appropriation 

language. This transaction does not apply to trust fund corpus accounts 

where receipts are available for expenditure in the same TAFS. For use with 

Foreign Military Sales Trust Fund (FMSTF) only.

Account Title: Contract Authority Carried Forward

Account Number: 413900

Normal Balance: Debit

Definition: This account is used to record the amount of contract authority carried 

forward into the next fiscal year. This account does not close at year-end.

Account Title: Substitution of Borrowing Authority

Account Number: 414000

Normal Balance: Credit

Definition: This account is used to record the amount of borrowing authority replaced 

by appropriations or offsetting collections that were initially used to 

liquidate obligations incurred against authority to borrow.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 67 September 2022

Account Title: Current-Year Indefinite Borrowing Authority

Account Number: 414100

Normal Balance: Debit

Definition: This account is used to record the amount of new indefinite borrowing 

authority available to obligate. Once obligated, the amount is available to be 

exercised and converted to cash based on monies borrowed from the Bureau 

of the Fiscal Service or Federal Financing Bank in order to liquidate unpaid 

obligations. In limited situations, there may be legal authority to substitute 

spending authority from offsetting collections for the borrowing authority.

Account Title: Current-Year Definite Borrowing Authority

Account Number: 414120

Normal Balance: Debit

Definition: This account is used to record the amount of new definite borrowing 

authority available to obligate. Once obligated, the amount is available to be 

exercised and converted to cash based on monies borrowed from the Bureau 

of the Fiscal Service or Federal Financing Bank in order to liquidate unpaid 

obligations. In limited situations, there may be legal authority to substitute 

spending authority from offsetting collections for the borrowed authority.

Account Title: Actual Repayment of Borrowing Authority Converted to Cash -

Current-Year Authority

Account Number: 414200

Normal Balance: Credit

Definition: This account is used to record amounts transferred to the General Fund of 

the U.S. Government by a non-expenditure transfer of current-year authority 

for unused or excess borrowing amounts to repay debt. The current-year 

borrowing authority has been exercised but has not been used to liquidate 

obligations. 

Account Title: Modification Adjustment Transfer of Borrowing Authority Converted 

to Cash

Account Number: 414201

Normal Balance: Credit

Definition: This account is used to record amounts transferred to the General Fund of 

the U.S. Government by a capital transfer of exercised borrowing authority 

converted to cash to pay for a Modification Adjustment Transfer (MAT).
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 68 September 2022

Account Title: Actual Repayment of Definite Borrowing Authority Converted to 

Cash - Prior-Year Balances

Account Number: 414202

Normal Balance: Credit

Definition: This account is used to record amounts transferred to the General Fund of 

the U.S. Government by a non-expenditure transfer of prior-year balances 

for unused or excess borrowing amounts to repay debt. The prior-year 

definite borrowing authority has been exercised but has not been used to 

liquidate obligations.

Account Title: Actual Repayment of Indefinite Borrowing Authority Converted to 

Cash - Prior-Year Balances

Account Number: 414203

Normal Balance: Credit

Definition: This account is used to record amounts transferred to the General Fund of

the U.S. Government by a non-expenditure transfer of prior-year balances 

for unused or excess borrowing amounts to repay debt. The prior-year 

indefinite borrowing authority has been exercised but has not been used to 

liquidate obligations.

Account Title: Current-Year Decreases to Indefinite Borrowing Authority

Account Number: 414300

Normal Balance: Credit

Definition: This account is used to record the amount needed to reconcile current-year 

indefinite borrowing authority to the amount of obligations incurred for a 

Treasury Appropriation Fund Symbol as of yearend.

Account Title: Borrowing Authority Withdrawn

Account Number: 414400

Normal Balance: Credit

Definition: This account is used to record the amount of indefinite borrowing authority 

withdrawn due to recoveries of prior-year obligations where the authority to 

borrow was not borrowed.

Account Title: Borrowing Authority Converted to Cash

Account Number: 414500

Normal Balance: Credit

Definition: This account is used to record the amount of non-expenditure transfers 

during the fiscal year that reduces borrowing authority.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 69 September 2022

Account Title: Actual Repayments of Debt, Current-Year Authority

Account Number: 414600

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year from current-year resources to 

repay debt. This also includes amounts actually transferred by nonexpenditure transfer during the fiscal year to repay debt forgiven. This 

excludes amounts related to actual repayments of borrowing authority 

converted to cash. 

Account Title: Actual Repayments of Debt, Prior-Year Balances

Account Number: 414700

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year from prior-year balances to repay 

debt. This excludes amounts related to actual repayments of borrowing 

authority converted to cash. 

Account Title: Resources Realized From Borrowing Authority

Account Number: 414800

Normal Balance: Debit

Definition: This account is used to record the amount drawn during the fiscal year to 

fund borrowing authority at the time of disbursement.

Account Title: Borrowing Authority Carried Forward

Account Number: 414900

Normal Balance: Debit

Definition: This account is used to record the amount of borrowing authority carried 

forward into the next fiscal year for definite borrowing authority. For 

indefinite borrowing authority, this will be the amount that is supported by 

unpaid obligations (undelivered orders and expended authority). This 

account does not close at year-end.

Account Title: Borrowing Authority Carried Forward - Transferred

Account Number: 414910

Normal Balance: Debit

Definition: This account is used to record the amount in USSGL account 414900, 

"Borrowing Authority Carried Forward," transferred from one Treasury 

Appropriation Fund Symbol (TAFS) to another. Although the normal 

balance for this account is debit, it is acceptable for this account to have a 

credit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 70 September 2022

Account Title: Reappropriations - Transfers-In

Account Number: 415000

Normal Balance: Debit

Definition: This account is used to record the amount of new budget authority 

transferred in based on a law that extends the availability of unobligated 

balances of budget authority that have expired, as a result of legislation 

enacted subsequent to the law that provided the budget authority. This 

transaction is accomplished via Standard Form (SF) 1151: Nonexpenditure 

Transfer Authorization.

Account Title: Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

Account Number: 415100

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year of current-year resources to 

capital transfer miscellaneous receipt accounts, such as Treasury 

Appropriation Fund Symbols series 161000, "Earnings of GovernmentOwned Enterprises," and 281000, "Repayments of Capital Investment, 

Government-Owned Enterprises."

Account Title: Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Account Number: 415200

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year of prior-year unobligated balances 

to capital transfer miscellaneous receipt accounts, such as Treasury 

Appropriation Fund Symbols series 161000, "Earnings of GovernmentOwned Enterprises," and 281000 "Repayments of Capital Investment, 

Government-Owned Enterprises."

Account Title: Transfers of Contract Authority - Non-Allocation

Account Number: 415300

Normal Balance: Debit

Definition: This account is used to record the amount of contract authority transferred 

between two non-allocation Treasury Appropriation Fund Symbols. This 

occurs before the actual transfer of funds, which will later be accomplished 

as a non-expenditure non-allocation transfer. Only the Department of 

Transportation may use this account. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance. 

This account is reduced at year-end by the amount of appropriations received 

to liquidate contract authority non-allocation transferred. This account does 

not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 71 September 2022

Account Title: Appropriation to Liquidate Contract Authority - Non-Allocation -

Transferred

Account Number: 415400

Normal Balance: Debit

Definition: This account is used to record the amount of liquidating appropriations 

received during the fiscal year to fund contract authority transferred from 

one non-allocation Treasury Appropriation Fund Symbol to another. The 

transfer is accomplished via Standard Form (SF) 1151: Nonexpenditure 

Transfer Authorization. Only the Department of Transportation may use this 

account. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance. 

Account Title: Appropriation to Liquidate Contract Authority - Allocation -

Transferred

Account Number: 415500

Normal Balance: Debit

Definition: This account is used to record the amount of liquidating appropriations 

received during the fiscal year to fund contract authority transferred from the 

parent Treasury Appropriation Fund Symbol (TAFS) to its Allocation TAFS. 

The transfer is accomplished via Standard Form (SF) 1151: Nonexpenditure 

Transfer Authorization. Only the Department of Transportation and federal 

entities that receive allocation transfers from the Department of 

Transportation may use this account. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.

Account Title: Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

Account Number: 415700

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority that becomes 

available for obligation from appropriations (derived from special or trust 

non-revolving fund receipts), borrowing authority, and contract authority 

previously precluded from obligation. This occurs when current-year 

appropriations (derived from special or trust non-revolving fund receipts) do 

not cover current-year obligations or when certain legal requirements are 

met. The balance in this account closes into USSGL account 439700, 

"Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation- Current-Year Balances."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 72 September 2022

Account Title: Authority Made Available From Appropriations Previously 

Precluded From Obligation

Account Number: 415730

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority that becomes 

available for obligation from appropriations (derived from the General Fund 

of the U.S. Government) previously precluded from obligation. This occurs 

when current-year appropriations (derived from the General Fund of the U.S. 

Government) do not cover current-year obligations or when certain legal 

requirements are met. The balance in this account closes into USSGL 

account 439730, "Appropriations Temporarily Precluded From Obligation."

Account Title: Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Account Number: 415800

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority that becomes 

available for obligation from balances of offsetting collections previously 

precluded from obligation. This occurs when current-year offsetting 

collections do not cover current-year obligations or when certain legal 

requirements are met. The balance in this account closes into USSGL 

account 439800, "Offsetting Collections Temporarily Precluded From 

Obligation."

Account Title: Repayment of Repayable Advances - Current-Year Authority

Account Number: 415900

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year to Advances to the 

Unemployment Trust Fund and Other Funds for repayment of repayable 

advances. This transaction is accomplished via a non-expenditure Transfer. 

This USSGL account is to be used by only the Department of Labor and 

Department of Health and Human Services.

Account Title: Repayment of Repayable Advances - Prior-Year Balances

Account Number: 415901

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year to Advances to the 

Unemployment Trust Fund and Other Funds for repayment of repayable 

advances of prior year balances. This transaction is accomplished via a nonexpenditure Transfer. This USSGL account is to be used by only the 

Department of Labor and Department of Health and Human Services. The 

balance is the result of recoveries of prior year obligations.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 73 September 2022

Account Title: Anticipated Transfers - Current-Year Authority

Account Number: 416000

Normal Balance: Debit

Definition: This account is used to record the net amount of anticipated non-expenditure 

transfers during the fiscal year of current-year unobligated authority to or 

from appropriations and funds. Although the normal balance for this account 

is debit, it is acceptable in certain instances for this account to have a credit 

balance.

Account Title: Allocations of Authority - Anticipated From Invested Balances

Account Number: 416500

Normal Balance: Debit

Definition: This account is used to record the amount of new budget authority 

anticipated by a receiving allocation Treasury Appropriation Fund Symbol 

(TAFS), based on an apportionment request by the receiving TAFS, to be 

distributed from the parent TAFS via non-expenditure transfer, during the 

fiscal year. Use this USSGL account in conjunction with USSGL accounts 

416600, "Allocations of Realized Authority - To Be Transferred From 

Invested Balances," and/or 416700, "Allocations of Realized Authority -

Transferred From Invested Balances."

Account Title: Allocations of Authority - Anticipated From Invested Balances -

Prior Year

Account Number: 416512

Normal Balance: Debit

Definition: The amount of prior year budget authority anticipated by a receiving 

allocation Treasury Appropriation Fund Symbol (TAFS), based on an 

apportionment request by the receiving TAFS, to be distributed from the 

parent TAFS via nonexpenditure transfer, during the fiscal year. Use this 

USSGL account in conjunction with USSGL accounts 416612, "Allocations 

of Realized Authority - To Be Transferred From Invested Balances - Prior 

Year," and/or 416712, "Allocations of Realized Authority - Transferred 

From Invested Balances - Prior Year." Corps of Engineers - Civil Works use 

only.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 74 September 2022

Account Title: Allocations of Realized Authority - To Be Transferred From Invested 

Balances

Account Number: 416600

Normal Balance: Debit

Definition: This account is used to record the amount of undistributed funds to be 

allocated between two Treasury Appropriation Fund Symbols (TAFS) where 

the parent TAFS maintains invested balances. The parent TAFS would 

record a normal credit to this account, and the receiving TAFS would record 

a normal debit to this account. For cash management purposes, the funds 

remain invested until needed for disbursement. This USSGL account is to be 

recorded mainly by trust funds and special funds, which typically have 

investment authority. (This occurs before the request for a Standard Form 

(SF) 1511: Nonexpenditure Transfer Authorization and is only permissible

under specific circumstances). Although the normal balance for this account 

is debit, it is acceptable for this account to have a credit balance. This 

account does not close at year-end.

Account Title: Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Prior Year

Account Number: 416612

Normal Balance: Debit

Definition: The amount of undistributed funds of prior years to be allocated between 

two Treasury Appropriation Fund Symbols (TAFS) where the parent TAFS 

maintains invested balances. The parent TAFS would record a normal credit 

to this account, and the receiving TAFS would record a normal debit to this 

account. For cash management purposes, the funds remain invested until 

needed for disbursement. This USSGL account is to be recorded by Corps of 

Engineers - Civil Works trust funds, which have investment authority. (This 

occurs before the request for an SF 1511: Non-expenditure Transfer 

Authorization and is only permissible under specific circumstances.) 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance. This account reflects activity that must 

adjust to zero before the period twelve adjusted trial balance submission. 

Corps of Engineers - Civil Works use only.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 75 September 2022

Account Title: Allocations of Realized Authority - Transferred From Invested 

Balances

Account Number: 416700

Normal Balance: Debit

Definition: This account is used to record the net amount of realized authority and 

accomplished non-expenditure transfers during the fiscal year of currentyear or prior-year obligated authority. Use this USSGL allocation account 

when the parent Treasury Appropriation Fund Symbol has investment 

authority; most commonly associated with trust and special funds. Although 

the normal balance for this account is debit, it is acceptable for this account 

to have a credit balance.

Account Title: Allocations of Realized Authority - Transferred From Invested 

Balances - Prior Year

Account Number: 416712

Normal Balance: Debit

Definition: The net amount of realized authority and accomplished non-expenditure 

transfers during the fiscal year of prior-year obligated authority. Use this 

USSGL allocation account when the parent Treasury Appropriation Fund 

Symbol (TAFS) has investment authority; associated with Corps of 

Engineers - Civil Works trust funds. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance. 

Corps of Engineers - Civil Works use only.

Account Title: Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Account Number: 416800

Normal Balance: Debit

Definition: This account is used to record the amount of authority reclassified from 

USSGL account 416600, "Allocations of Realized Authority - To Be 

Transferred From Invested Balances," because of a temporary reduction. The 

amount is equal to the amount of the temporary reduction. Since this is a 

reclassification of an amount that is either receivable or payable, there is no 

impact on fund balance. Although the normal balance for this account is 

debit, it is acceptable for this account to have a credit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 76 September 2022

Account Title: Transfers - Current-Year Authority

Account Number: 417000

Normal Balance: Debit

Definition: This account is used to record the amount of realized non-expenditure 

transfers between two Treasury Appropriation Fund Symbols during the 

fiscal year of current-year unobligated authority. This amount excludes 

transfers of amounts from invested balances. Although the normal balance 

for this account is debit, it is acceptable for this account to have a credit 

balance.

Account Title: Non-Allocation Transfers of Invested Balances - Receivable

Account Number: 417100

Normal Balance: Debit

Definition: This account is used to record the amount to be transferred in of unrealized 

non-expenditure transfers of invested balances, excluding allocation 

transfers, between two trust funds or between two federal funds (as defined 

by the Office of Management and Budget), when investment authority is 

involved. For cash management purposes, the funds remain invested until 

needed for disbursement. (This occurs before the request for a Standard 

Form (SF) 1151: Nonexpenditure Transfer Authorization, and is only 

permissible under specific circumstances). Although the normal balance for 

this account is debit, it is acceptable in certain instances for this account to 

have a credit balance. This account does not close at year-end.

Account Title: Non-Allocation Transfers of Invested Balances - Payable

Account Number: 417200

Normal Balance: Credit

Definition: This account is used to record the amount to be transferred out of unrealized 

non-expenditure transfers of invested balances, excluding allocation 

transfers, between two trust funds or between two federal funds (as defined 

by Office of Management and Budget), when investment authority is 

involved. For cash management purposes, the funds remain invested until 

needed for disbursement. (This occurs before the request for a Standard 

Form (SF) 1151: Nonexpenditure Transfer Authorization, and is only 

permissible under specific circumstances.) Although the normal balance for 

this account is credit, it is acceptable in certain instances for this account to 

have a debit balance. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 77 September 2022

Account Title: Non-Allocation Transfers of Invested Balances - Transferred

Account Number: 417300

Normal Balance: Debit

Definition: This account is used to record the amount of non-expenditure transfers of 

invested balances accomplished via an Standard Form (SF) 1151: 

Nonexpenditure Transfer Authorization, that reduce previously established 

USSGL accounts 417100, "Non-Allocation Transfers of Invested Balances -

Receivable" or 417200, "Non-Allocation Transfers of Invested Balances -

Payable." Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.

Account Title: Transfers - Current-Year Borrowing Authority Converted to Cash

Account Number: 417400

Normal Balance: Debit

Definition: The amount of realized non-expenditure transfers between a revolving 

borrowing authority Treasury Fund Symbol and a non-revolving Treasury 

Appropriation Fund Symbol during the fiscal year borrowing authority 

converted to cash. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.

Account Title: Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Account Number: 417500

Normal Balance: Debit

Definition: This account is used to record the amount of new budget authority 

transferred between a parent Treasury Appropriation Fund Symbol (TAFS) 

and a receiving TAFS via an accomplished non-expenditure transfer, during 

the fiscal year, when no investment authority is involved. This USSGL 

account is to be recorded mainly by general funds and revolving funds, 

which typically do not have investment authority. Although the normal 

balance for this account is debit, it is for this account to have a credit 

balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 78 September 2022

Account Title: Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts - International Monetary Fund

Account Number: 417590

Normal Balance: Debit

Definition: This account is used to record the amount of new budget authority 

transferred between a parent Treasury Appropriation Fund Symbol (TAFS) 

and a receiving TAFS via an accomplished non-expenditure transfer, during 

the fiscal year, when no investment authority is involved. This USSGL 

account is to be recorded for International Monetary Fund. Although the 

normal balance for this account is debit, it is acceptable for this account to 

have a credit balance. This USSGL account can only be used by the 

Department of the Treasury.

Account Title: Allocation Transfers of Prior-Year Balances

Account Number: 417600

Normal Balance: Debit

Definition: This account is used to record the amount of unobligated prior-year balances 

transferred between a parent Treasury Appropriation Fund Symbol (TAFS) 

and a receiving TAFS via an accomplished non-expenditure transfer. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.

Account Title: Allocation Transfers of Prior-Year Balances - International Monetary 

Fund

Account Number: 417690

Normal Balance: Debit

Definition: This account is used to record the amount of unobligated prior-year balances 

transferred between a parent Treasury Appropriation Fund Symbol (TAFS) 

and a receiving TAFS via an accomplished non-expenditure transfer. This 

USSGL account is to be recorded for International Monetary Fund. Although 

the normal balance for this account is debit, it is acceptable for this account 

to have a credit balance. This USSGL can only be used by the Department of 

the Treasury.

Account Title: Anticipated Transfers - Prior-Year Balances

Account Number: 418000

Normal Balance: Debit

Definition: This account is used to record the net amount of anticipated non-expenditure 

transfers of prior-year unobligated balances to or from appropriations and 

funds. Although the normal balance for this account is debit, it is acceptable 

in certain instances for this account to have a credit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 79 September 2022

Account Title: Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Account Number: 418300

Normal Balance: Debit

Definition: This account is used to record the amount of anticipated non-expenditure 

transfers of prior-year unobligated balances between two unexpired Treasury 

Appropriation Fund Symbols resulting from legislation that changed the 

purpose for which the balances are available for obligation. These 

anticipated transfers are reflected as anticipated transfers of new budget 

authority on the SF 133: Report on Budget Execution and Budgetary 

Resources. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance.

Account Title: Transfers - Prior-Year Balances

Account Number: 419000

Normal Balance: Debit

Definition: This account is used to record the net amount of realized non-expenditure 

transfers during the fiscal year of prior-year unobligated balances to or from 

appropriations and funds. Although the normal balance for this account is 

debit, it is acceptable for this account to have a credit balance.

Account Title: Balance Transfers - Extension of Availability Other Than 

Reappropriations

Account Number: 419100

Normal Balance: Debit

Definition: This account is used to record the amount of realized non-expenditure 

transfers during the fiscal year from an expired Treasury Appropriation Fund 

Symbol (TAFS) to an unexpired TAFS as a result of authority to extend the 

period of availability of the expired balances that does not meet the 

definition of a reappropriation. This transaction is accomplished via 

Standard Form (SF) 1151: Non-expenditure Transfer Authorization. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 80 September 2022

Account Title: Balance Transfers - Unexpired to Expired

Account Number: 419200

Normal Balance: Debit

Definition: This account is used to record the amount of realized non-expenditure 

transfers during the fiscal year from an unexpired Treasury Appropriation 

Fund Symbol (TAFS) to an expired TAFS, for example to minimize the 

effect of foreign currency fluctuations in order to maintain the budgeted 

level of operations for such expired TAFS. This transaction is accomplished 

via Standard Form (SF) 1151: Nonexpenditure Transfer Authorization. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance. 

Account Title: Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Account Number: 419300

Normal Balance: Debit

Definition: This account is used to record the amount of realized non-expenditure 

transfers during the fiscal year of prior-year unobligated balances between 

two unexpired Treasury Appropriation Fund Symbols resulting from 

legislation that changed the purpose for which the balances are available for 

obligation. These balance transfers are reflected as transfers of new budget 

authority on the SF 133: Report on Budget Execution and Budgetary 

Resources and the Office of Management and Budget Program and 

Financing Schedule. Although the normal balance for this account is debit, it 

is acceptable for this account to have a credit balance.

Account Title: Transfer of Obligated Balances

Account Number: 419500

Normal Balance: Debit

Definition: This account is used to record the amount of resources with obligations 

transferred to or from appropriations and funds recorded via non-expenditure 

transfer during the fiscal year. Although the normal balance for this account 

is debit, it is acceptable for this account to have a credit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 81 September 2022

Account Title: Balance Transfers-In - Expired to Expired

Account Number: 419600

Normal Balance: Debit

Definition: This account is used to record the amount of realized non-expenditure 

transfers-in during the fiscal year of unobligated balances to an expired 

Treasury Appropriation Fund Symbol (TAFS) from another expired TAFS. 

Examples include when it is required that an expired recipient TAFS return 

unobligated authority back to the originating TAFS, which also is expired. 

This transaction is accomplished via Standard Form (SF) 1151: 

Nonexpenditure Transfer Authorization.

Account Title: Balance Transfers-Out - Expired to Expired

Account Number: 419700

Normal Balance: Credit

Definition: This account is used to record the amount of realized non-expenditure 

transfers-out during the fiscal year of unobligated balances from an expired 

Treasury Appropriation Fund Symbol (TAFS) to another expired TAFS. 

Examples include when it is required that an expired recipient TAFS return 

unobligated authority back to the originating TAFS, which also is expired. 

This transaction is accomplished via Standard Form (SF) 1151: 

Nonexpenditure Transfer Authorization.

Account Title: Transfer of Expired Expenditure Transfers - Receivable

Account Number: 419900

Normal Balance: Debit

Definition: This account is used to record the amount of transfers during the fiscal year 

of unobligated expenditure transfers receivable from an expired Treasury 

Appropriation Fund Symbol (TAFS) to an unexpired TAFS. This transaction 

is not accomplished via Standard Form (SF) 1151: Nonexpenditure Transfer 

Authorization. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance.

Account Title: Total Actual Resources - Collected

Account Number: 420100

Normal Balance: Debit

Definition: This account is used at year-end closing to consolidate the total amount of 

actual resources collected from all sources. This account does not close at 

year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 82 September 2022

Account Title: Total Actual Resources - Collected - International Monetary Fund

Account Number: 420190

Normal Balance: Debit

Definition: This account is used at year-end closing to consolidate the total amount of 

actual resources collected from all sources for the International Monetary 

Fund that does not crosswalk to the budgetary reports. This account does not 

close at year-end. This USSGL account can only be used by the Department 

of the Treasury.

Account Title: Adjustment to Total Resources - Disposition of Canceled Payables

Account Number: 420800

Normal Balance: Credit

Definition: This account is used to record the amount of an adjustment to a canceled 

payable in a canceled Treasury Appropriation Fund Symbol (for example, an 

adjustment is to pay for a canceled payable).

Account Title: Anticipated Reimbursements

Account Number: 421000

Normal Balance: Debit

Definition: This account is used to record the estimate of reimbursements expected to be 

earned during the current fiscal year, based on customer orders or services 

received or provided.

Account Title: Anticipated Reimbursements Used for Substitution or Liquidation of 

Contract Authority

Account Number: 421100

Normal Balance: Credit

Definition: This account is used for estimating the amount of spending authority from 

offsetting collections represented by unfilled customer orders with or 

without advances used to replace obligated contract authority as a budgetary 

resource during the current fiscal year subject to Office of Management and 

Budget apportionment that will be used for substitution of contract authority. 

This USSGL account can only be used by the Department of Defense 

Working Capital Fund.

Account Title: Liquidation of Deficiency - Offsetting Collections

Account Number: 421200

Normal Balance: Debit

Definition: This account is used to record the amount of current-year spending authority 

from offsetting collections reclassified to liquidate a prior-year deficiency. 

This excludes reimbursable and unfilled customer order activity.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 83 September 2022

Account Title: Anticipated Expenditure Transfers from Trust Funds

Account Number: 421500

Normal Balance: Debit

Definition: This account is used to record the amount of anticipated appropriation 

expenditure transfers from a trust fund to a general fund during the fiscal 

year. In exceptional cases, this includes anticipated expenditure transfers to 

trust fund accounts, (for example, where the recipient account is a Limitation 

on Administrative Expenses trust fund) and anticipated expenditure transfers 

from a special fund (for example where the paying account is the Treasury 

Forfeiture Fund). 

Account Title: Anticipated Offsetting Collections - Expenditure Transfer from Trust 

Funds - Adjustments for Trust Fund Share - Prior Year

Account Number: 421512

Normal Balance: Debit

Definition: The amount of anticipated offsetting collections derived from either the 

Harbor Maintenance or Inland Waterways trust fund where the appropriation 

derived from the General Fund of the U.S. Government is adjusted 

downward and a prior year appropriation act is cited. Corps of Engineers -

Civil Works use only.

Account Title: Unfilled Customer Orders Without Advance

Account Number: 422100

Normal Balance: Debit

Definition: This account is used to record the total amount of unearned reimbursable 

orders accepted without an advance. This account represents the amount of 

goods and/or services to be furnished for other federal government entities 

and for the public, if permitted by law and by long-standing, generally 

accepted practice. It also includes amounts for "jointly supported projects." 

At the time goods and/or services are furnished, the amount becomes 

reimbursements earned. This account does not close at year-end.

Account Title: Unfilled Customer Orders With Advance

Account Number: 422200

Normal Balance: Debit

Definition: This account is used to record the total amount of unearned reimbursable 

orders accepted with an advance. This account represents the amount of 

goods and/or services to be furnished for other federal government entities or 

the public. It also includes amounts for "jointly supported projects." At the 

time goods and/or services are furnished, the amount becomes 

reimbursements earned. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 84 September 2022

Account Title: Uncollected Subsidy from Program Account

Account Number: 422300

Normal Balance: Debit

Definition: This account is used to record the amount of subsidy due to a financing 

account but not yet collected from a program account. This account does not 

close at year end

Account Title: Expenditure Transfers From Trust Funds - Receivable

Account Number: 422500

Normal Balance: Debit

Definition: This account is used to record the amount of expenditure transfers from a 

trust fund to a general fund, authorized by law but not yet collected. In 

exceptional cases, this includes expenditure transfers receivable in trust fund 

accounts (for example, where the recipient account is a Limitation on 

Administrative Expenses trust fund) and expenditure transfers receivable 

from a special fund (for example where the paying account is the Treasury 

Forfeiture Fund). This account does not close at year-end. For Corps of 

Engineers - Civil Works, this USSGL account only applies to current year.

Account Title: Offsetting Collections - Expenditure Transfer from Trust Funds -

Receivable - Adjustments for Trust Fund Share - Prior Year

Account Number: 422512

Normal Balance: Debit

Definition: The amount of offsetting collections receivable derived from either the 

Harbor Maintenance or Inland Waterways trust fund where the appropriation 

derived from the General Fund of the U.S. Government is adjusted 

downward and a prior year appropriation act is cited. Corps of Engineers -

Civil Works use only. This account reflects activity that must adjust to zero 

before the period twelve adjusted trial balance submission.

Account Title: Unfilled Customer Orders Without Advance - Transferred

Account Number: 423000

Normal Balance: Debit

Definition: This account is used to record the amount in USSGL account 422100, 

"Unfilled Customer Orders Without Advance," transferred from one 

Treasury Appropriation Fund Symbol to another. Although the normal 

balance for this account is debit, it is acceptable for this account to have a 

credit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 85 September 2022

Account Title: Unfilled Customer Orders With Advance - Transferred

Account Number: 423100

Normal Balance: Credit

Definition: This account is used to record the amount in USSGL account 422200, 

"Unfilled Customer Orders With Advance," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is credit, it is acceptable for this account to have a debit balance.

Account Title: Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

Account Number: 423200

Normal Balance: Debit

Definition: This account is used to record the amount in USSGL account 422500, 

"Appropriation Trust Fund Expenditure Transfers - Receivable," transferred 

from one Treasury Appropriation Fund Symbol to another. Although the 

normal balance for this account is debit, it is acceptable for this account to 

have a credit balance.

Account Title: Reimbursements Earned - Receivable - Transferred

Account Number: 423300

Normal Balance: Debit

Definition: This account is used to record the amount in USSGL account 425100, 

"Reimbursements Earned - Receivable," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.

Account Title: Other Federal Receivables - Transferred

Account Number: 423400

Normal Balance: Debit

Definition: This account is used to record the amount in USSGL account 428700, 

"Other Federal Receivables," transferred from one Treasury Appropriation 

Fund Symbol to another. Although the normal balance for this account is 

debit, it is acceptable for this account to have a credit balance.

Account Title: Uncollected Subsidy from Program Account - Transferred

Account Number: 423500

Normal Balance: Debit

Definition: This account is used to record the amount in USSGL account 422300, " 

Uncollected Subsidy from Program Account," transferred from one Treasury 

Appropriation Fund Symbol (TAFS) to another. Although the normal 

balance for this account is debit, it is acceptable for this account to have a 

credit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 86 September 2022

Account Title: Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Account Number: 424000

Normal Balance: Credit

Definition: This account is used to record an amount equal to the actual offsetting 

collections or offsetting receipts used to reduce the appropriation derived 

from the General Fund of the U.S. Government while waiting for the 

appropriation warrant to be adjusted. The balance in this account will be 

adjusted to zero at year-end.

Account Title: Reimbursements Earned - Receivable

Account Number: 425100

Normal Balance: Debit

Definition: This account is used to record the amount of reimbursements earned but not 

collected to date through the delivery of goods and performance of services. 

This account does not close at year-end.

Account Title: Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

Account Number: 425200

Normal Balance: Debit

Definition: This account is used to record the amount of reimbursements earned and 

collected to date through the provision of goods and performance of services 

provided to Federal agencies/entities and non-Federal exception entities.

Account Title: Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

Account Number: 425300

Normal Balance: Debit

Definition: This account is used to record the total amount of prior-year reimbursable 

orders accepted with an advance and subsequently returned to the ordering 

entity as obligations and outlays.

Account Title: Reimbursements Earned - Collected From Non-Federal Sources

Account Number: 425400

Normal Balance: Debit

Definition: This account is used to record the amount of reimbursements earned and 

collected to date through the provision of goods and performance of services 

provided to a non-federal entity. Use USSGL account 425200 for 

reimbursement work with non-federal exception entities.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 87 September 2022

Account Title: Expenditure Transfers from Trust Funds - Collected

Account Number: 425500

Normal Balance: Debit

Definition: This account is used to record the amount of expenditure transfers collected 

by a general fund from a trust during the fiscal year. In exceptional cases, 

this includes expenditure transfers to trust fund accounts (for example, where 

the recipient account is a Limitation on Administrative Expenses trust fund) 

and expenditure transfers from a special fund (e.g., where the paying account 

is the Treasury Forfeiture Fund). For Corps of Engineers - Civil Works, this 

USSGL account only applies to current year.

Account Title: Offsetting Collections - Expenditure Transfer from Trust Funds -

Collected - Adjustments for Trust Fund Share - Prior Year

Account Number: 425512

Normal Balance: Debit

Definition: The amount of offsetting collections collected derived from either the 

Harbor Maintenance or Inland Waterways trust fund where the appropriation 

derived from the General Fund of the U.S. Government is adjusted 

downward and a prior year appropriation act is cited. Corps of Engineers -

Civil Works use only.

Account Title: Actual Collections of Governmental-Type Fees

Account Number: 426000

Normal Balance: Debit

Definition: This account is used to record the amount of fees collected during the fiscal 

year from non-federal sources arising from the federal government's exercise 

of its sovereign or governmental powers.

Account Title: Actual Collections of Business-Type Fees

Account Number: 426100

Normal Balance: Debit

Definition: This account is used to record the amount of fees collected during the fiscal 

year from non-federal sources resulting from business-type transactions.

Account Title: Actual Collections of Loan Principal

Account Number: 426200

Normal Balance: Debit

Definition: This account is used to record the total amount of loan principal collected 

during the fiscal year from non-federal sources.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 88 September 2022

Account Title: Actual Collections of Loan Interest

Account Number: 426300

Normal Balance: Debit

Definition: This account is used to record the total amount of loan interest collected 

during the fiscal year from non-federal sources.

Account Title: Actual Collections of Rent

Account Number: 426400

Normal Balance: Debit

Definition: This account is used to record the total amount of rent collected during the 

fiscal year from non-federal sources.

Account Title: Actual Collections From Sale of Foreclosed Property

Account Number: 426500

Normal Balance: Debit

Definition: This account is used to record the amount collected during the fiscal year 

from the sale of foreclosed property.

Account Title: Other Actual Business-Type Collections From Non-Federal Sources

Account Number: 426600

Normal Balance: Debit

Definition: This account is used to record the amount collected during the fiscal year 

from non-federal sources for which a specific USSGL account does not 

exist. These collections result from business-type transactions.

Account Title: Other Actual Governmental-Type Collections From Non-Federal 

Sources

Account Number: 426700

Normal Balance: Debit

Definition: This account is used to record the amount collected during the fiscal year 

from non-federal sources for which a specific USSGL account does not 

exist. These collections arise from the U.S. Federal Government's exercise of 

its sovereign or governmental powers.

Account Title: Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Account Number: 426800

Normal Balance: Debit

Definition: This account is used to record the amount of interest collected during the 

fiscal year from foreign securities and the amount of the net change 

consisting of interest, charges and assessments related to SDR's. Although 

the normal balance in this account is a debit, it is acceptable in certain 

instances for this account to have a credit balance when a loss is recognized. 

This USSGL account is to be used only by the Department of the Treasury.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 89 September 2022

Account Title: Actual Collections of Voluntary Insurance Enrollment Fees-Business 

Type Fees

Account Number: 426900

Normal Balance: Debit

Definition: This account is used to record the amount of fees from voluntary insurance 

payments collected during the fiscal year from non-federal sources that were 

previously anticipated.

Account Title: Actual Program Fund Subsidy Collected

Account Number: 427100

Normal Balance: Debit

Definition: This account is used to record the amount of subsidy for loan programs 

collected during the fiscal year by the financing fund from the program fund.

Account Title: Interest Collected From Treasury

Account Number: 427300

Normal Balance: Debit

Definition: This account is used to record the amount of interest collected during the 

fiscal year from the Department of the Treasury.

Account Title: Actual Collections From Liquidating Fund

Account Number: 427500

Normal Balance: Debit

Definition: This account is used to record the amount the financing fund collects during 

the fiscal year from the liquidating fund for assuming pre-credit reform loans 

for which the terms have been modified.

Account Title: Actual Collections From Financing Fund

Account Number: 427600

Normal Balance: Debit

Definition: This account is used to record the amount collected by the program fund or 

liquidating fund from the financing fund during the year. This will include 

liquidating fund collections for modified direct loans transferred to the 

financing fund, program fund collections for negative subsidies, downward 

reestimates in mandatory loan programs, or other interfund collections paid 

from the financing fund.

Account Title: Other Actual Collections - Federal/Non-Federal Exception Sources

Account Number: 427700

Normal Balance: Debit

Definition: This account is used to record the amount collected during the fiscal year 

from federal entities and non-federal exception entities for which a specific 

USSGL account has not been established.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 90 September 2022

Account Title: Interest Receivable From Treasury

Account Number: 428300

Normal Balance: Debit

Definition: This account is used to record the amount of interest due but not collected 

from Department of the Treasury. This account does not close at year-end.

Account Title: Receivable From the Liquidating Fund

Account Number: 428500

Normal Balance: Debit

Definition: This account is used to record the amount due to the financing fund but not 

collected from the liquidating fund for assuming pre-credit reform loans for 

which the terms have been modified. This account does not close at yearend.

Account Title: Receivable From the Financing Fund

Account Number: 428600

Normal Balance: Debit

Definition: This account is used to record the amount due but not yet collected by the 

program fund or liquidating fund from the financing fund during the year. 

This will include liquidating fund collections for modified direct loans 

transferred to the financing fund, program fund collections for negative 

subsidies, downward reestimates in mandatory loan programs, or other 

interfund collections paid from the financing fund. This account does not 

close at year-end.

Account Title: Other Federal Receivables

Account Number: 428700

Normal Balance: Debit

Definition: This account is used to record the amount of uncollected amounts due from 

federal entities for which a specific USSGL account has not been 

established. This could include refunds receivable from federal sources 

because of overpayments. This account does not close at year-end.

Account Title: Amortization of Investments in U.S. Treasury Zero Coupon Bonds

Account Number: 429000

Normal Balance: Debit

Definition: This account is used to record the amount of amortized discount in Treasury 

Appropriation Fund Symbols that invest offsetting collections in U.S. 

Treasury Zero Coupon Bonds.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 91 September 2022

Account Title: Adjustments to the Exchange Stabilization Fund (ESF)

Account Number: 429500

Normal Balance: Debit

Definition: This account is used to record the amount of increase or decrease in the 

Exchange Stabilization Fund as a result of revaluation, foreign exchange rate 

adjustments, and special liabilities (general allocations and special drawing 

rights certificates). Although the normal balance in this account is a debit, it 

is acceptable in certain instances for this account to have a credit balance 

when a loss is recognized. This USSGL account is to be used only by the 

Department of the Treasury.

Account Title: Adjustments to the International Monetary Fund

Account Number: 429590

Normal Balance: Debit

Definition: This account is used to record the amount of increase or decrease in 

International Monetary Fund as a result of revaluation and foreign exchange 

rate adjustments. Although the normal balance in this account is a debit, it is 

acceptable in certain instances for this account to have a credit balance 

(when a loss is recognized).

Account Title: Anticipated Recoveries of Prior-Year Obligations

Account Number: 431000

Normal Balance: Debit

Definition: This account is used to record estimated cancellations or downward 

adjustments of prior-year obligations anticipated for recovery in the current 

fiscal year (only use in unexpired multi-year or no-year funds).

Account Title: Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Account Number: 432000

Normal Balance: Debit

Definition: This account is used to record the amount of adjustments made for the 

change in the allocation of budgetary resources between certain trust fund 

and federal entity general fund funding sources and performing accounts. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.

Account Title: Canceled Authority

Account Number: 435000

Normal Balance: Credit

Definition: This account is used to record the amount of appropriation authority that is 

canceled 5 years after the expiration of an annual or a multi-year 

appropriation. This is part of the year-end process and does not involve a 

U.S. Treasury warrant. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 92 September 2022

Account Title: Partial or Early Cancellation of Authority

Account Number: 435100

Normal Balance: Credit

Definition: This account is used to record the amount of annual, multi-year, or no-year 

appropriation authority that is canceled early by administrative action in a 

definite account or by early cancellation of the entire appropriation.

Account Title: Partial Cancellation of Authority - International Monetary Fund

Account Number: 435190

Normal Balance: Credit

Definition: This account is used to record the amount of no-year appropriation authority 

that is canceled early by administrative action. This USSGL account can 

only be used by the Department of the Treasury.

Account Title: Appropriation Withdrawn

Account Number: 435400

Normal Balance: Credit

Definition: This account is used to record the amount of indefinite appropriations 

derived from the General Fund of the U.S. Government withdrawn due to 

recoveries of prior-year obligations.

Account Title: Cancellation of Appropriation From Unavailable Receipts

Account Number: 435500

Normal Balance: Credit

Definition: This account is used to record the amount of appropriated receipts in an 

expenditure account that is canceled and returned to the associated trust or 

special fund unavailable receipt account from which the amount was 

originally derived. The amounts are to be returned via Treasury warrant.

Account Title: Cancellation of Appropriation From Invested Balances

Account Number: 435600

Normal Balance: Credit

Definition: This account is used to record the amount of appropriated receipts in a trust 

or special fund expenditure account that is canceled and returned to the 

originating invested trust or special fund from which the amount was 

originally derived. The amounts are to be returned via Standard Form (SF) 

1151: Nonexpenditure Transfer Authorization.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 93 September 2022

Account Title: Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

Account Number: 435700

Normal Balance: Credit

Definition: This account is used to record the amount of appropriated receipts in a trust 

or special fund expenditure account, represented as a receivable from an 

invested trust or special fund, that is canceled. There is no movement of fund 

balance.

Account Title: Appropriation Purpose Fulfilled - Balance Not Available

Account Number: 436000

Normal Balance: Credit

Definition: This account is used to record the portion of the unobligated balances in a 

no-year Treasury account where the amount is no longer available for 

obligation since the purposes for which the appropriation was enacted has 

been carried out. This account does not close at the end of the year.

Account Title: Appropriation Purpose Fulfilled - To be Returned to Treasury

Account Number: 436001

Normal Balance: Debit

Definition: Unobligated balances in a no-year Treasury account where the amount was 

determined to be no longer available for obligation but must be made 

available to close a no-year Treasury account.

Account Title: Offset to Appropriation Realized for Redemption of Treasury 

Securities

Account Number: 437000

Normal Balance: Credit

Definition: This account is used to record the offset to appropriations received for the 

redemption of U.S. Treasury securities.

Account Title: Temporary Reduction - New Budget Authority

Account Number: 438200

Normal Balance: Credit

Definition: This account is used to record the amount of new budget authority 

temporarily reduced by enacted legislation in special and nonrevolving trust 

Treasury Appropriation Fund Symbols associated with a receipt account 

designated by the Department of the Treasury as "available." This account 

also may be used in revolving funds or for reductions of spending authority 

from offsetting collections only if it is deemed appropriate by Office of 

Management and Budget and/or a specific legislative action. For permanent 

reductions, refer to USSGL account 439200, "Permanent Reduction - New 

Budget Authority."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 94 September 2022

Account Title: Temporary Reduction - Prior-Year Balances

Account Number: 438300

Normal Balance: Credit

Definition: This account is used to record the amount of prior-year balances temporarily 

reduced by enacted legislation in special and nonrevolving trust Treasury 

Appropriation Fund Symbols associated with a receipt account designated by 

the Department of the Treasury as "available." This account also may be 

used in revolving funds or for reductions of spending authority from 

offsetting collections but only if it is deemed appropriate by Office of 

Management and Budget and/or a specific legislative action. For permanent 

reductions, refer to USSGL account 439300, "Permanent Reduction - PriorYear Balances."

Account Title: Temporary Reduction/Cancellation Returned by Appropriation

Account Number: 438400

Normal Balance: Credit

Definition: This account is used to record the amount of a temporary reduction or 

cancellation reclassified at year-end closing. Use only for Treasury 

Appropriation Fund Symbol (TAFS) receiving a temporary reduction or a 

cancellation of amounts payable from invested trust or special fund balances. 

Also use for the amount subsequently recorded as new budget authority and 

returned as an appropriation to a TAFS in the next year. This account does 

not close at year-end.

Account Title: Temporary Sequester Returned for Cancellation

Account Number: 438500

Normal Balance: Debit

Definition: This account is used to record the amount of appropriation derived from the 

General Fund of the U.S. Government or offsetting collections previously 

sequestered in the unexpired available but unavailable for obligation in the 

subsequent fiscal year that must be made available for cancellation.

Account Title: Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

Account Number: 438700

Normal Balance: Credit

Definition: This account is used to record the amount of new budget authority 

temporarily reduced by enacted legislation in a special or nonrevolving trust 

Treasury Appropriation Fund Symbol associated with a receipt account 

designated by the Department of the Treasury as "unavailable."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 95 September 2022

Account Title: Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

Account Number: 438800

Normal Balance: Credit

Definition: This account is used to record the amount of prior-year balances temporarily 

reduced by enacted legislation in a special or nonrevolving trust Treasury 

Appropriation Fund Symbol associated with a receipt account designated by 

the Department of the Treasury as "unavailable."

Account Title: Reappropriations - Transfers-Out

Account Number: 439000

Normal Balance: Credit

Definition: This account is used to record the amount of budgetary resources transferred 

out based on a law that extends the availability of unobligated balances of 

budget authority that have expired, as a result of legislation enacted 

subsequent to the law that provided the budget authority. This transaction is 

accomplished via Standard Form (SF) 1151: Nonexpenditure Transfer 

Authorization.

Account Title: Adjustments to Indefinite Appropriations

Account Number: 439100

Normal Balance: Credit

Definition: This account is used to record the amount necessary to reconcile obligations 

with resources for indefinite appropriations derived from the General Fund 

of the U.S. Government. Although the normal balance for this account is 

credit, it is acceptable in certain instances for this account to have a debit 

balance.

Account Title: Adjustments to Indefinite Appropriations - International Monetary 

Fund

Account Number: 439190

Normal Balance: Credit

Definition: This account is used to record the amount necessary to reconcile obligations 

with resources for indefinite appropriations derived from the General Fund 

of the U.S. Government for International Monetary Fund. Although the 

normal balance for this account is credit, it is acceptable in certain instances 

for this account to have a debit balance. This USSGL account can only be 

used by the Department of the Treasury.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 96 September 2022

Account Title: Permanent Reduction - New Budget Authority

Account Number: 439200

Normal Balance: Credit

Definition: This account is used to record the amount of new budget authority 

permanently reduced by enacted legislation. For amounts appropriated from 

the General Fund of the U.S. Government or from unavailable receipts, there 

is an impact on fund balance. However, for reductions to contract authority 

and borrowing authority, there is no impact on fund balance. Also use this 

account to record reductions in special or nonrevolving trust fund 

expenditure Treasury Appropriation Fund Symbols funded by special or 

nonrevolving trust fund unavailable receipt accounts. Amounts classified as 

temporary reductions of new budget authority are posted to USSGL account 

438200, "Temporary Reduction - New Budget Authority."

Account Title: Permanent Reduction - Prior-Year Balances

Account Number: 439300

Normal Balance: Credit

Definition: This account is used to record the amount of prior-year balances 

permanently reduced by enacted legislation. For amounts appropriated from 

the General Fund of the U.S. Government or from unavailable receipts, there 

is an impact on fund balance. However, for reductions to contract authority 

and borrowing authority, there is no impact on fund balance. Also use this 

account to record permanent reductions in special or nonrevolving trust fund 

expenditure Treasury Appropriation Fund Symbols funded by special or 

nonrevolving trust fund unavailable receipt accounts. Amounts classified as 

temporary reductions of prior-year budgetary resources are posted to USSGL 

account 438300, ''Temporary Reduction - Prior-Year Balances." 

Account Title: Receipts Unavailable for Obligation Upon Collection

Account Number: 439400

Normal Balance: Credit

Definition: This account is used to record the amount of receipts that, immediately upon 

collection, is not available for obligation. These receipts, or a portion 

thereof, may be available for investment before becoming available for 

obligation. For example, the authorizing legislation may specify a portion of 

the receipts is available for obligation, while the entire amount of the 

receipts is available for investment. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 97 September 2022

Account Title: Daily Inflation/Deflation Compensation Adjustment - Unavailable

Account Number: 439401

Normal Balance: Credit

Definition: Amount of daily inflation or deflation compensation to offset the amount 

recorded in USSGL account 411400 or 427300 to result in no budgetary 

impact. The account does not close at year-end.

Account Title: Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

Account Number: 439402

Normal Balance: Debit

Definition: Amount of daily inflation or deflation compensation - previously 

unavailable, made available for obligation at the time of redemption of a 

Treasury Inflation-Protected Security.

Account Title: Unobligated Balances Made Available from Previously Unavailable 

Receipts - Adjustments for Trust Fund Share - Prior Year

Account Number: 439412

Normal Balance: Debit

Definition: The unobligated balance made available from receipts that were previously 

not immediately available for obligation upon collection. Amounts are made 

available for obligation pursuant to an increase in the trust fund share of a 

definite prior year appropriation for Corps of Engineers - Civil Works 

operating accounts. Corps of Engineers - Civil Works use only

Account Title: Anticipated Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - Prior 

Year

Account Number: 439432

Normal Balance: Debit

Definition: Anticipated unobligated balance made available from receipts that were 

previously unavailable for obligation. Amounts are made available for 

obligation pursuant to an increase in the trust fund share of a definite prior 

year appropriation for Corps of Engineers - Civil Works operating accounts. 

Corps of Engineers - Civil Works use only.

Account Title: Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

Account Number: 439500

Normal Balance: Credit

Definition: This account is used to record authority (temporarily withheld by reason of 

specific statutory restrictions) may not be used until the specific legal 

requirements are met. This account reflects activity that must adjust to zero 

before the period twelve adjusted trial balance submission.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 98 September 2022

Account Title: Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Anticipated Current-Year Authority

Account Number: 439502

Normal Balance: Credit

Definition: Anticipated authority (temporarily withheld by reason of specific statutory 

restrictions) may not be used until the specific legal requirements are met. 

This account reflects activity that must adjust to zero before the fourthquarter adjusted trial balance submission.

Account Title: Obligation Limitation - Temporary - Prior-Year and Current-Year 

Budget Authority

Account Number: 439504

Normal Balance: Credit

Definition: Budgetary resources (i.e., unobligated balances and current-year budget 

authority) unavailable for obligation due to annual limitation in 

appropriation act. This account reflects activity that must adjust to zero 

before the fourth quarter adjusted trial balance submission. Department of 

Transportation use only.

Account Title: Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

Account Number: 439600

Normal Balance: Credit

Definition: This account is used to record the amount of authority in a special or trust 

Treasury Appropriation Fund Symbol temporarily unavailable as a result of 

a refund collected or recovery of a prior-year obligation that is unavailable 

for obligation and is to be reclassified as "Receipts Unavailable for 

Obligation Upon Collection" at year-end.

Account Title: Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

Account Number: 439700

Normal Balance: Credit

Definition: This account is used to record the amount of realized appropriations (derived 

from special or trust non-revolving fund receipts), borrowing authority and 

contract authority that becomes unavailable for obligation until specific legal 

requirements are met. For example, the portion of appropriated special or 

trust non-revolving fund receipts collected in the current fiscal year that is 

precluded from obligation at year-end because of a provision of law (such as 

a limitation on obligations or a benefit formula). For situations involving 

borrowing authority and contract authority, the use of this USSGL account is 

restricted. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 99 September 2022

Account Title: Appropriations Temporarily Precluded From Obligation - Realized 

Prior-Year Authority

Account Number: 439701

Normal Balance: Credit

Definition: This account is used based on situations where total realized budgetary 

resources are precluded from obligation in a fiscal year by a provision of law 

(such as a limitation on obligations), the amount of unobligated balances of 

appropriations (derived from special and trust non-revolving fund receipts) 

that becomes unavailable for obligation until specific legal requirements are 

met is also precluded in special and non-revolving trust funds. This balance, 

in the Appropriations Temporarily Precluded From Obligation - Prior-Year 

account, is the result of recoveries of prior-year obligations and/or 

unobligated balance transfers in.

Account Title: Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Anticipated 

Current-Year Authority

Account Number: 439702

Normal Balance: Credit

Definition: The amount of anticipated appropriations (derived from special or trust nonrevolving fund receipts), borrowing authority, and contract authority that 

becomes unavailable for obligation until specific legal requirements are met. 

For example, the portion of appropriated special or trust non-revolving fund 

receipts anticipated in the current fiscal year that is precluded from 

obligation at year-end because of a provision of law (such as a limitation on 

obligations or a benefit formula). For situations involving borrowing 

authority and contract authority, the use of this USSGL account is restricted. 

This account reflects activity that must adjust to zero before the fourthquarter adjusted trial balance submission.

Account Title: Appropriations Temporarily Precluded From Obligation - Anticipated 

Prior-Year Authority

Account Number: 439703

Normal Balance: Credit

Definition: Based on situations where total anticipated budgetary resources are 

precluded from obligation in a fiscal year by a provision of law (such as a 

limitation on obligations), the amount of unobligated balances of 

appropriations (derived from special and trust non-revolving fund receipts) 

that becomes unavailable for obligation until specific legal requirements are 

met is also precluded in special and non-revolving trust funds. This balance 

is the result of recoveries of prior-year obligations and/or unobligated 

balance transfers in.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 100 September 2022

Account Title: Appropriations Temporarily Precluded From Obligation

Account Number: 439730

Normal Balance: Credit

Definition: This account is used to record the amount of appropriations (derived from 

the General Fund of the U.S. Government) that becomes unavailable for 

obligation until specific legal requirements are met. The use of this USSGL 

account is restricted. This account does not close at year-end.

Account Title: Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

Account Number: 439800

Normal Balance: Credit

Definition: This account is used to record the amount of offsetting collections 

(collected) that becomes unavailable for obligation until specific legal 

requirements are met. This account does not close at year-end.

Account Title: Offsetting Collections (Anticipated) Temporarily Precluded From 

Obligation

Account Number: 439801

Normal Balance: Credit

Definition: This account is used for the amount of offsetting collections (anticipated) 

that becomes unavailable for obligation until specific legal requirements are 

met. This account reflects activity that must adjust to zero before the fourthquarter adjusted trial balance submission.

Account Title: Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

Account Number: 439900

Normal Balance: Credit

Definition: This account is used to record the amount of authority in a special or trust 

Treasury Appropriation Fund Symbol temporarily unavailable as a result of 

a refund collected or recovery of a prior-year obligation that is unavailable 

for obligation and is to be reclassified as "Receipts and Appropriations 

Temporarily Precluded From Obligation" at year-end. 

Account Title: Unapportioned Authority - Pending Rescission

Account Number: 442000

Normal Balance: Credit

Definition: This account is used to record the total amount of budgetary resources 

withheld pending rescission action by the United States Congress.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 101 September 2022

Account Title: Unapportioned Authority - OMB Deferral

Account Number: 443000

Normal Balance: Credit

Definition: This account is used to record the amount of budgetary authority specifically 

withheld from apportionment by Office of Management and Budget.

Account Title: Unapportioned - Unexpired Authority

Account Number: 445000

Normal Balance: Credit

Definition: This account is used to record the amount of realized unobligated budgetary 

resources not yet apportioned. These funds are not available for obligation.

Account Title: Anticipated Resources - Unapportioned Authority

Account Number: 449000

Normal Balance: Credit

Definition: This account is used for the amount of anticipated unobligated budgetary 

resources not yet apportioned. These funds are not available for obligation.

Account Title: Apportionments

Account Number: 451000

Normal Balance: Credit

Definition: This account is used to record the amounts apportioned by Office of 

Management and Budget that are available for allotment in a current or 

subsequent period.

Account Title: Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Account Number: 459000

Normal Balance: Credit

Definition: This account is used to record anticipated amounts apportioned for the 

current or subsequent periods, for programs subject to apportionment. These 

amounts are unavailable for obligation.

Account Title: Allotments - Realized Resources

Account Number: 461000

Normal Balance: Credit

Definition: This account is used to record the current-period amount available for 

obligation or commitment. Allowances or suballotments may be established 

at the federal entity level.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 102 September 2022

Account Title: Unobligated Funds Exempt From Apportionment

Account Number: 462000

Normal Balance: Credit

Definition: This account is used to record the amount of unobligated budgetary 

resources in programs exempt from apportionment that is available for 

commitment and obligation. This account does not close at year-end.

Account Title: Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Account Number: 462090

Normal Balance: Credit

Definition: This account is used to record the amount of unobligated budgetary 

resources in programs exempt from apportionment that is available for 

commitment and obligation for the International Monetary Fund. This 

account does not close at year-end. This USSGL account can only be used 

by the Department of the Treasury.

Account Title: Unobligated Funds Exempt From Apportionment - International 

Monetary Fund - New Arrangements to Borrow (NAB)

Account Number: 462091

Normal Balance: Credit

Definition: This account is used to record the amount of unobligated budgetary 

resources in programs exempt from apportionment that is available for 

commitment and obligation for the International Monetary Fund, New 

Arrangements to Borrow. This account does not close at year-end. This 

USSGL account can only be used by the Department of the Treasury.

Account Title: Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Account Number: 463500

Normal Balance: Credit

Definition: This account is used to record funds not available for 

commitment/obligations. The amount of increase or decrease in the 

Exchange Stabilization Fund as a result of revaluation, foreign exchange rate 

adjustments, and special liabilities (general allocations and special drawing 

rights certificates). Although the normal balance in this account is a credit, it 

is acceptable in certain instances for this account to have a debit balance 

when a loss is recognized. This USSGL account is to be used only by the 

Department of the Treasury. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 103 September 2022

Account Title: Allotments - Expired Authority

Account Number: 465000

Normal Balance: Credit

Definition: This account is used to record the amount of unobligated appropriation 

authority from prior years that is no longer available for new obligations. 

This authority is only available for adjustments to existing obligations.

Account Title: Anticipated Resources - Programs Exempt From Apportionment

Account Number: 469000

Normal Balance: Credit

Definition: This account is used to record anticipated amounts in programs exempt from 

apportionment.

Account Title: Commitments - Programs Subject to Apportionment

Account Number: 470000

Normal Balance: Credit

Definition: This account is used to record the amount of allotment or lower-level 

authority committed in anticipation of obligation for programs subject to 

apportionment.

Account Title: Commitments - Programs Exempt From Apportionment

Account Number: 472000

Normal Balance: Credit

Definition: This account is used to record the amount of allotment or lower level 

authority committed in anticipation of obligation for programs exempt from 

apportionment.

Account Title: Undelivered Orders - Obligations, Unpaid

Account Number: 480100

Normal Balance: Credit

Definition: This account is used to record the amount of goods and/or services ordered, 

which have not been actually or constructively received and for which 

amounts have not been prepaid or advanced. This includes amounts specified 

in other contracts or agreements such as grants, program subsidies, 

undisbursed loans and claims, and similar events for which an advance or 

prepayment has not occurred. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 104 September 2022

Account Title: Undelivered Orders - Obligations, Prepaid/Advanced

Account Number: 480200

Normal Balance: Credit

Definition: This account is used to record the amount of goods and/or services ordered, 

which have not been actually or constructively received but have been 

prepaid or advanced. This includes amounts specified in other contracts or 

agreements such as grants, program subsidies, undisbursed loans and claims, 

and similar events for which an advance or prepayment has occurred. This 

account does not close at year-end.

Account Title: Undelivered Orders - Obligations Transferred, Unpaid

Account Number: 483100

Normal Balance: Credit

Definition: This account is used to record the amount of goods and/or services ordered 

and obligated in one Treasury Appropriation Fund Symbol (TAFS) and 

transferred to or from another TAFS, which have not been actually or 

constructively received and not prepaid or advanced at the time of transfer. 

This includes amounts specified in other contracts or agreements such as 

grants, program subsidies, undisbursed loans and claims, and similar events 

for which an advance or prepayment has not occurred. Although the normal 

balance for this account is credit, it is acceptable for this account to have a 

debit balance.

Account Title: Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Account Number: 483200

Normal Balance: Credit

Definition: This account is used to record the amount of goods and/or services ordered 

and obligated in one Treasury Appropriation Fund Symbol (TAFS) and 

transferred to or from another TAFS, which have not been actually or 

constructively received but have been prepaid or advanced at the time of 

transfer. This includes amounts specified in other contracts or agreements 

such as grants, program subsidies, undisbursed loans and claims, and similar 

events for which an advance or prepayment has not occurred. Although the 

normal balance for this account is credit, it is acceptable for this account to 

have a debit balance.

Account Title: Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

Account Number: 487100

Normal Balance: Debit

Definition: This account is used to record the amount of recoveries during the current 

fiscal year resulting from downward adjustments to obligations originally 

recorded in a prior fiscal year in USSGL account 480100, "Undelivered 

Orders - Obligations, Unpaid."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 105 September 2022

Account Title: Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

Account Number: 487200

Normal Balance: Debit

Definition: This account is used to record the amount of cash refunds during the current 

fiscal year resulting from downward adjustments to obligations that were 

originally recorded in a prior fiscal year in USSGL account 480200, 

"Undelivered Orders - Obligations, Prepaid/Advanced."

Account Title: Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid

Account Number: 488100

Normal Balance: Credit

Definition: This account is used to record the amount of upward adjustments during the 

current fiscal year to obligations that were originally recorded in a prior 

fiscal year in USSGL account 480100, "Undelivered Orders - Obligations, 

Unpaid."

Account Title: Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced

Account Number: 488200

Normal Balance: Credit

Definition: This account is used to record the amount of upward adjustments during the 

current fiscal year to obligations that were originally recorded in a prior 

fiscal year in USSGL account 480200, "Undelivered Orders - Obligations, 

Prepaid/Advanced."

Account Title: Delivered Orders - Obligations, Unpaid

Account Number: 490100

Normal Balance: Credit

Definition: This account is used to record the amount accrued or due for: (1) services 

performed by employees, contractors, vendors, carriers, grantees, lessors, 

and other government funds; (2) goods and tangible property received; and 

(3) programs for which no current service performance is required such as 

annuities, insurance claims, benefit payments, loans, etc. This account does 

not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 106 September 2022

Account Title: Delivered Orders - Obligations, Paid

Account Number: 490200

Normal Balance: Credit

Definition: This account is used to record the amount paid/outlayed for: (1) services 

performed by employees, contractors, vendors, carriers, grantees, lessors, 

and other government funds; (2) goods and tangible property received; and 

(3) programs for which no current service performance is required such as 

annuities, insurance claims, benefit payments, loans, etc.

Account Title: Authority Outlayed Not Yet Disbursed

Account Number: 490800

Normal Balance: Credit

Definition: This account is used to record the amount of authority outlayed but not yet 

disbursed. Use only in specific circumstances, such as for interest on certain 

Bureau of the Fiscal Service securities. This account does not close at yearend.

Account Title: Delivered Orders - Obligations Transferred, Unpaid

Account Number: 493100

Normal Balance: Credit

Definition: This account is used to record the amount in USSGL account 490100, 

"Delivered Orders - Obligations, Unpaid," which was transferred during the 

fiscal year to or from another Treasury Appropriation Fund Symbol. This 

includes amounts accrued or due for: (1) services performed by employees, 

contractors, vendors, carriers, grantees, lessors, and other government funds; 

(2) goods and tangible property received; and (3) programs for which no 

current service performance is required such as annuities, insurance claims, 

benefit payments, loans, etc. Although the normal balance for this account is 

credit, it is acceptable in certain instances for this account to have a debit 

balance.

Account Title: Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

Account Number: 497100

Normal Balance: Debit

Definition: This account is used to record the amount of recoveries that were originally 

recorded in a prior fiscal year during the fiscal year resulting from 

downward adjustments to USSGL account 490100, "Delivered Orders -

Obligations, Unpaid."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 107 September 2022

Account Title: Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Account Number: 497200

Normal Balance: Debit

Definition: This account is used to record the amount of cash refunds during the fiscal 

year resulting from downward adjustments to USSGL account 490200, 

"Delivered Orders - Obligations, Paid," that were originally recorded in a 

prior fiscal year.

Account Title: Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Account Number: 498100

Normal Balance: Credit

Definition: This account is used to record the amount of upward adjustments during the 

fiscal year to USSGL account 490100, "Delivered Orders - Obligations, 

Unpaid," or USSGL account 490200, "Delivered Orders - Obligations, 

Paid," that were originally recorded in a prior fiscal year.

Account Title: Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

Account Number: 498200

Normal Balance: Credit

Definition: This account is used to record the amount of upward adjustments that were 

originally recorded in a prior fiscal year paid/outlayed during the fiscal year 

to USSGL account 490100, "Delivered Orders - Obligations, Unpaid," or 

USSGL account 490200, "Delivered Orders - Obligations, Paid."

Account Title: Revenue From Goods Sold

Account Number: 510000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue earned from the sale of 

any purchased or finished goods processed for sale or use under a program 

of trading, manufacturing, etc.

Account Title: Contra Revenue for Goods Sold

Account Number: 510900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for goods sold when collection of amounts of revenue accrued is not 

expected. Amounts recorded are based on adjustments, returns, allowances, 

price redetermination, and refunds other than taxes where revenue is earned, 

but does not include credit losses.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 108 September 2022

Account Title: Revenue From Services Provided

Account Number: 520000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue earned from the sale of 

services provided, including sale of power, transportation, etc.

Account Title: Contra Revenue for Services Provided

Account Number: 520900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for services provided when collection of amounts of revenue accrued is not 

expected. Amounts recorded are based on adjustments, returns, allowances, 

price redetermination, and refunds other than taxes where revenue is earned, 

but does not include credit losses.

Account Title: Interest Revenue - Other

Account Number: 531000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue earned from interest 

not associated with investments or from borrowings/loans.

Account Title: Interest Revenue - Investments

Account Number: 531100

Normal Balance: Credit

Definition: This account is used to record the amount of interest revenue earned from 

investments.

Account Title: Interest Revenue - Loans Receivable/Uninvested Funds

Account Number: 531200

Normal Balance: Credit

Definition: This account is used to record the amount of interest revenue earned for 

credit reform and non-credit reform loans receivable and uninvested 

balances in credit reform financing funds.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 109 September 2022

Account Title: Interest Revenue - Subsidy Amortization

Account Number: 531300

Normal Balance: Credit

Definition: This account is used to record the amortized amount of subsidy cost 

allowance for direct loans that are subject to the Federal Credit Reform Act 

of 1990, as amended. The amortized amount is recognized as an increase or 

decrease in interest revenue. This revenue needs to be tracked separately 

from interest revenue collected from borrowers for reporting purposes. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance. (Refer to Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 2; "Accounting for Direct 

Loans and Loan Guarantees," as amended by FASAB SFFAS No. 19; 

"Technical Amendments to Accounting Standards For Direct Loans and 

Loan Guarantees in SFFAS 2").

Account Title: Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 531400

Normal Balance: Credit

Definition: This account is used to record the amount of revenue earned from declared 

dividends and associated distributions on equity investments accounted for 

under the provisions of the Federal Credit Reform Act of 1990.

Account Title: Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 531500

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

earned from declared dividends and associated distributions on equity 

investments accounted for under the provisions of the Federal Credit Reform 

Act of 1990.

Account Title: Contra Revenue for Interest Revenue - Loans Receivable

Account Number: 531700

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for interest accrued on non-credit reform loans receivable when realization is 

not expected.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 110 September 2022

Account Title: Contra Revenue for Interest Revenue - Investments

Account Number: 531800

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for interest accrued on investments when realization is not expected, or to 

offset intra-governmental interest revenue in nonfiduciary deposit funds with 

investment authority, in compliance with Statement of Federal Financial 

Accounting Standards (SFFAS) 7, paragraph 239.

Account Title: Contra Revenue for Interest Revenue - Other

Account Number: 531900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in other 

revenue for interest accrued not associated with investments or 

borrowings/loans when realization is not expected. Amounts recorded are 

based on abatements, adjustments, returns, allowances, or price 

redeterminations.

Account Title: Penalties and Fines Revenue

Account Number: 532000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue from penalties and 

fines.

Account Title: Contra Revenue for Penalties and Fines

Account Number: 532400

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for penalties and fines when realization is not expected as defined in Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, paragraph 41.

Account Title: Administrative Fees Revenue

Account Number: 532500

Normal Balance: Credit

Definition: This account is used to record the amount of revenue earned from 

administrative fees.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 111 September 2022

Account Title: Contra Revenue for Administrative Fees

Account Number: 532900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for administrative fees when realization is not expected as defined in Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, paragraph 41.

Account Title: Funded Benefit Program Revenue

Account Number: 540000

Normal Balance: Credit

Definition: This account is used to record the amount of funded revenue recorded by 

administering agencies for retirement plans, insurance plans, and other 

annuities.

Account Title: Unfunded FECA Benefit Revenue

Account Number: 540500

Normal Balance: Credit

Definition: This account is used to record the amount of unfunded Federal Employees' 

Compensation Act (FECA) accrued revenue recorded by the Department of 

Labor due from employers.

Account Title: Contra Revenue for Unfunded FECA Benefit Revenue

Account Number: 540600

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in unfunded 

Federal Employees' Compensation Act (FECA) revenue for a benefit 

program based on adjustments as stipulated by law.

Account Title: Contra Revenue for Funded Benefit Program Revenue

Account Number: 540900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in funded 

revenue for a benefit program based on adjustments as stipulated by law.

Account Title: Insurance and Guarantee Premium Revenue

Account Number: 550000

Normal Balance: Credit

Definition: This account is used to record revenue earned from insurance and guarantee 

premiums.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 112 September 2022

Account Title: Contra Revenue for Insurance and Guarantee Premium Revenue

Account Number: 550900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for an insurance and guarantee premium based on adjustments stipulated by 

law not including credit losses.

Account Title: Donated Revenue - Financial Resources

Account Number: 560000

Normal Balance: Credit

Definition: This account is used to record the amount of financial resources donated to a 

federal entity from a non-federal source; for example, cash or securities.

Account Title: Contra Revenue for Donations - Financial Resources

Account Number: 560900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for donated financial resources that are returned; for example, cash or 

securities.

Account Title: Donated Revenue - Non-Financial Resources

Account Number: 561000

Normal Balance: Credit

Definition: This account is used to record the amount of non-financial resources donated 

to a federal entity from a non-federal source; for example, land or buildings.

Account Title: Contra Donated Revenue - Nonfinancial Resources

Account Number: 561900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for donated nonfinancial resources that are returned; for example, land or 

buildings.

Account Title: Forfeiture Revenue - Cash and Cash Equivalents

Account Number: 564000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue received related to 

forfeitures of cash and cash equivalents.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 113 September 2022

Account Title: Contra Forfeiture Revenue - Cash and Cash Equivalents

Account Number: 564900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

received related to forfeitures of cash and cash equivalents when realization 

is not expected. Amounts recorded are based on adjustments, returns, 

allowances, price redetermination, and refunds other than taxes where 

revenue is earned.

Account Title: Forfeiture Revenue - Forfeitures of Property

Account Number: 565000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue received related to 

forfeitures of property.

Account Title: Contra Forfeiture Revenue - Forfeitures of Property

Account Number: 565900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

received related to forfeitures of property that are returned. Amounts 

recorded are based on adjustments, returns, allowances, price 

redetermination, and refunds other than taxes where revenue is earned.

Account Title: Expended Appropriations - Used - Accrued

Account Number: 570000

Normal Balance: Credit

Definition: This account is used to record the accrual of appropriations used during the 

fiscal year when goods and services are received or benefits are provided. 

Any funds that receive appropriations from the General Fund of the U.S. 

Government are to use this account.

Account Title: Appropriations - Expended - Accrued

Account Number: 570005

Normal Balance: Debit

Definition: This account is used to record the amount of General Fund of the U.S. 

Government-financed appropriations accrued by reporting entities during the 

fiscal year when goods and services are received or benefits are provided. 

This account corresponds to federal reporting entity's USSGL account 

570000 "Expended Appropriations - Used - Accrued." This account is for 

the General Fund of the U.S. Government use only.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 114 September 2022

Account Title: Appropriations - Expended - Disbursed

Account Number: 570006

Normal Balance: Debit

Definition: This account is used to record the amount of General Fund of the U.S. 

Government-financed appropriations disbursed by reporting entities during 

the fiscal year when goods and services are received or benefits are 

provided. This account corresponds to federal reporting entity's USSGL 

Account 570010, "Expended Appropriations - Disbursed." This account is 

for the General Fund of the U.S. Government use only when Fund Balance 

with Treasury is disbursed.

Account Title: Expended Appropriations - Disbursed

Account Number: 570010

Normal Balance: Credit

Definition: This account is used to record the disbursement of appropriations used 

during the fiscal year when goods and services are received or benefits are 

provided. Any funds that receive appropriations from the General Fund of 

the U.S. Government are to use this account when Fund Balance with 

Treasury is disbursed.

Account Title: Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Account Number: 570500

Normal Balance: Credit

Definition: This account is used to record the amount of net increase or decrease to 

expended appropriations due to errors in years preceding the prior-year's 

financial statements that resulted from mathematical mistakes, mistakes in 

the application of accounting principles, or oversight or misuse of facts that 

existed at the time the financial statements were prepared. Use only when 

comparative financial statements are being presented. Although the normal 

balance for this account is credit, it is acceptable in certain instances for this 

account to have a debit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 115 September 2022

Account Title: Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Account Number: 570800

Normal Balance: Credit

Definition: This account is used to record the amount of net increase or decrease to 

expended appropriations due to errors in prior-period financial statements 

that resulted from mathematical mistakes, mistakes in the application of 

accounting principles, or oversight or misuse of facts that existed at the time 

the financial statements were prepared. Use USSGL account 570500, 

"Expended Appropriations - Prior-Period Adjustments Due to Corrections of 

Errors - Years Preceding the Prior-Year" for the amount of net increase or 

decrease to expended appropriations due to errors occurring in years 

preceding the prior-year's financial statements. Although the normal balance 

for this account is credit, it is acceptable in certain instances for this account 

to have a debit balance.

Account Title: Appropriations - Expended - Prior-Period Adjustments

Account Number: 570810

Normal Balance: Debit

Definition: This account is used to record the amount of net increase or decrease to 

expended appropriations due to a federal entity's prior-period adjustments. 

Although the normal balance for this account is a debit, it is acceptable in 

certain instances to have a credit balance.

Account Title: Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Account Number: 570900

Normal Balance: Credit

Definition: This account is used to record the amount of net increase or decrease to 

expended appropriations from a prior-period due to a change from one 

generally accepted accounting principle to another one that can be justified 

as preferable or the adoption of a new Federal Accounting Standards 

Advisory Board (FASAB) standard. Although the normal balance for this 

account is credit, it is acceptable in certain instances for this account to have 

a debit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 116 September 2022

Account Title: Transfer-in of Agency Unavailable Custodial and Non-Entity 

Collections

Account Number: 571000

Normal Balance: Credit

Definition: This account is used to record the amount of federal entity, non-entity and 

custodial collections transferred in by a reporting entity on behalf of the 

General Fund of the U.S. Government. This account corresponds to the 

federal reporting entity's Collections for Others Statement of Custodial 

Activity (USSGL account 599000) and Offset to Non-Entity Collections 

Statement of Changes in Net Position (USSGL account 599300). This 

account is for the General Fund of the U.S. Government use only.

Account Title: Accrual of Agency Amount To Be Collected - Custodial and NonEntity - General Fund of the U.S. Government

Account Number: 571200

Normal Balance: Credit

Definition: This account is used to record the accrued amount of non-entity, custodial 

collections and custodial revenues to be collected by a reporting entity on 

behalf of the General Fund of the U.S. Government. This account 

corresponds to the federal reporting entity's Accrual Collections for Others 

Statement of Custodial Activity (USSGL account 599100) and Offset to 

Non-Entity Accrued Collections Statement of Changes in Net Position 

(USSGL account 599400). This account is for the General Fund of the U.S. 

Government use only.

Account Title: Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the General 

Fund of the U.S. Government

Account Number: 571300

Normal Balance: Credit

Definition: This account is used to record a custodial or non-entity transactions between 

two federal entities, there is an entity who collects on behalf of another 

entity, but is not entitled to retain the collections (collecting entity or 

custodian) and an entity on whose behalf the collecting entity is collecting 

(receiving entity). This account should be used by the receiving entity to 

accrue the amount that will be transferred to them by the collecting entity. 

This USSGL account is a direct offset to the collecting entity's Accrual 

Collections for Others Statement of Custodial Activity (USSGL account 

599100), Offset to Non-Entity Accrued Collections Statement of Changes in 

Net Position (USSGL account 599400), and in certain situations, Collections 

for Others - Statement of Custodial Activity (USSGL account 599000).
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 117 September 2022

Account Title: Financing Sources Transferred In Without Reimbursement

Account Number: 572000

Normal Balance: Credit

Definition: This account is used to record the amount determined to increase the 

financing source of a reporting federal entity that occurs as a result of an 

asset being transferred in. The amount of the asset is recorded at book value 

of the transferring federal entity.

Account Title: Financing Sources Transferred Out Without Reimbursement

Account Number: 573000

Normal Balance: Debit

Definition: This account is used to record the amount determined to decrease the 

financing source of a reporting federal entity that occurs as a result of an 

asset being transferred out. The amount of the asset is recorded at book value 

as of the transfer date.

Account Title: Appropriated Dedicated Collections to be Transferred In

Account Number: 573500

Normal Balance: Credit

Definition: This account is used to record the amount to be appropriated to the 

expenditure account of dedicated collections, via warrant, from an 

unavailable receipt account. This is equal to the funding provided under a 

continuing resolution and apportioned in accordance with Office of 

Management and Budget's automatic apportionment bulletin. Pursuant to a 

continuing resolution or enacted annual appropriation act, the account may 

be used while awaiting a warrant from the unavailable receipt account. This 

account may be used while awaiting a warrant for reductions from the 

expenditure Treasury Account Symbol (TAS) to the unavailable receipt 

account. The balance in this account will adjust to zero when the Department 

of the Treasury's Bureau of the Fiscal Service issues a warrant and must 

adjust to zero by year-end. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 118 September 2022

Account Title: Appropriated Dedicated Collections to be Transferred Out

Account Number: 573600

Normal Balance: Debit

Definition: The amount to be appropriated from an unavailable receipt account to the 

expenditure account of dedicated collection, via warrant. This is equal to the 

funding provided under a continuing resolution and apportioned in 

accordance with Office of Management and Budget's automatic 

apportionment bulletin. Pursuant to a continuing resolution or enacted 

annual appropriation act, the account may be used while awaiting a warrant 

from the unavailable receipt account. This account may be used while 

waiting a warrant for reductions from the expenditure TAS to the 

unavailable receipt account. The balance in this account will adjust to zero 

when the Department of the Treasury's Bureau of the Fiscal Service issues a 

warrant and must adjust to zero by year-end. This account does not close at 

year-end.

Account Title: Appropriated Dedicated Collections Transferred In

Account Number: 574000

Normal Balance: Credit

Definition: This account is used to record the amount in the expenditure account of 

dedicated collections appropriated, via warrant, from an unavailable receipt 

account. Transactions using this account will have a budgetary impact.

Account Title: Appropriated Dedicated Collections Transferred Out

Account Number: 574500

Normal Balance: Debit

Definition: This account is used to record the amount in the unavailable receipt account 

of dedicated collections appropriated, via warrant, to an expenditure account.

Account Title: Expenditure Financing Sources - Transfers-In

Account Number: 575000

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred in, or to be transferred in, 

occurring as a result of a non-exchange expenditure transfer-in from a trust 

or federal fund (as defined by Office of Management and Budget (OMB)). 

Transactions using this account will have a budgetary impact.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 119 September 2022

Account Title: Non-Expenditure Financing Sources - Transfers-In - Other

Account Number: 575500

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred in, or to be transferred in, 

occurring as a result of a non-exchange, non-expenditure transfer-in between 

two trust funds or two federal funds (as defined by Office of Management 

and Budget (OMB)) where a credit to unexpended appropriations is not 

valid. This USSGL account excludes non-expenditure transfers classified as 

capital transfers. Transactions using this account will have a budgetary 

impact.

Account Title: Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers

Account Number: 575600

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred in, or to be transferred in, 

occurring as a result of a non-exchange, non-expenditure capital transfer-in 

to a General Fund Receipt Account. Transactions using this account will not 

have a budgetary impact.

Account Title: Expenditure Financing Sources - Transfers-Out

Account Number: 576000

Normal Balance: Debit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred out, or to be transferred out, 

occurring as a result of a non-exchange expenditure transfer-out to a trust or 

federal fund (as defined by Office of Management and Budget (OMB)). 

Transactions using this account will have a budgetary impact.

Account Title: Non-Expenditure Financing Sources - Transfers-Out - Other

Account Number: 576500

Normal Balance: Debit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred out, or to be transferred out, 

occurring as a result of a non-exchange, non-expenditure transfer-out 

between two trust funds or two federal funds (as defined by Office of 

Management and Budget (OMB)) where a debit to unexpended 

appropriations is not valid. This USSGL account excludes non-expenditure 

transfers classified as capital transfers. Transactions using this account will 

have a budgetary impact.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 120 September 2022

Account Title: Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

Account Number: 576600

Normal Balance: Debit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred out, or to be transferred out, 

occurring as a result of a non-exchange, non-expenditure capital transfer to a 

General Fund Receipt Account. Transactions using this account will have a 

budgetary impact. 

Account Title: Non-Budgetary Financing Sources Transferred In

Account Number: 577500

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources transferred in 

or to be transferred in to an account such as a General Fund Receipt Account 

or a clearing account. The transfer has no budgetary impact. This USSGL 

account is on the USSGL crosswalk for the Statement of Changes in Net 

Position, but it is not included on the USSGL crosswalk for the Statement of 

Custodial Activity nor on a custodial footnote.

Account Title: Non-Budgetary Financing Sources Transferred Out

Account Number: 577600

Normal Balance: Debit

Definition: This account is used to record the amount of financing sources transferred 

out or to be transferred out to an account such as a General Fund Receipt 

Account or a clearing account. The transfer has no budgetary impact. This

USSGL account is on the USSGL crosswalk for the Statement of Changes in 

Net Position, but it is not included on the USSGL crosswalk for the 

Statement of Custodial Activity nor on a custodial footnote.

Account Title: Authority Transfer Control In

Account Number: 577700

Normal Balance: Credit

Definition: This account is used to record an offset for the monitoring of the movement 

of Fund Balance with Treasury activity to another Treasury account symbol. 

This account is for the General Fund of U.S. Government use only.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 121 September 2022

Account Title: Authority Transfer Control Out

Account Number: 577800

Normal Balance: Debit

Definition: This account is used to record an offset for the monitoring of the movement 

of Fund Balance with Treasury or activity to another Treasury account 

symbol. This account is for the General Fund of the U.S. Government use 

only.

Account Title: Imputed Financing Sources

Account Number: 578000

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources recorded by 

the receiving federal entity to cover imputed costs. The balance in this 

account must equal the balance in USSGL account 673000, "Imputed 

Costs."

Account Title: Other Financing Sources

Account Number: 579000

Normal Balance: Credit

Definition: This account is used to record financing sources (as opposed to revenues 

earned for provision of goods and services) not provided for in other 

accounts. Although the normal balance for this account is credit, it is 

acceptable in certain instances for this account to have a debit balance.

Account Title: Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

Account Number: 579001

Normal Balance: Credit

Definition: This account is for Treasury's Bureau of the Fiscal Service use, to record 

accruals and amortization related to debt that have not yet been outlayed. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.

Account Title: Other General Fund Financing Sources

Account Number: 579010

Normal Balance: Debit

Definition: This account is used to record amounts that are authorized by law to be 

financed by the General Fund of the U.S. Government. This account is for 

the General Fund of the U.S. Government use only. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 122 September 2022

Account Title: Adjustment to Financing Sources - Credit Reform

Account Number: 579100

Normal Balance: Debit

Definition: This account is used to record the amount of adjustment to financing sources 

for a downward reestimate of subsidy expense, negative subsidy, or for 

modification adjustment transfer (MAT). Record as a debit in the credit 

reform program account to offset the negative (credit) subsidy expense or 

gain. Record as a credit in the credit reform financing account to offset the 

debit to the loan guarantee liability or direct loan allowance for subsidy.

Account Title: Financing Sources To Be Transferred Out - Contingent Liability

Account Number: 579200

Normal Balance: Debit

Definition: This account is used to record the amount of future financing sources that 

will be transferred out as a capital transfer to a General Fund Receipt 

Account. This account should be recorded as a debit when a contingent 

liability is recorded. A contingent liability related to a capital transfer should 

not be associated with a cost but, instead, should be associated with a future 

non-expenditure capital transfer to a General Fund Receipt Account. 

Transactions using this account will not have a budgetary impact.

Account Title: Seigniorage

Account Number: 579500

Normal Balance: Credit

Definition: The amount of increase in the net position of the U.S. Federal Government

for the face value of newly minted coins less the cost of production, which 

includes the cost of metal, manufacturing, and transportation. Seigniorage 

results from the sovereign power of the U.S. Federal Government to directly 

create money and, although it is not an inflow of resources from the public, 

it does increase the U.S. Federal Government's net position in the same 

manner as an inflow of resources. It is not demanded, earned, or donated; 

therefore, it is recognized as a financing source rather than revenue. An 

example is coins delivered to a Federal Reserve Bank in return for deposits. 

This account is used only by the United States Mint.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 123 September 2022

Account Title: Tax Revenue Collected - Not Otherwise Classified

Account Number: 580000

Normal Balance: Credit

Definition: This account is used to record the amount of taxes collected that are not 

otherwise identified resulting from the exercise of the U.S. Federal 

Government's sovereign powers to tax. Initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service (IRS)) 

may record this account only if a more specific USSGL tax account does not 

exist. Initial collectors should record the Federal/Non-Federal Code attribute 

domain value "N."

Account Title: Tax Revenue Collected - Individual

Account Number: 580100

Normal Balance: Credit

Definition: This account is used to record the amount of taxes collected from individuals 

resulting from the U.S. Federal Government's sovereign power to tax. Initial 

collectors or U.S. Federal Government custodians (for example, the Internal 

Revenue Service (IRS)) of tax revenue collected for individuals should 

report using this specific USSGL account with the Federal/Non-Federal 

Code attribute domain value "N."

Account Title: Tax Revenue Collected - Corporate

Account Number: 580200

Normal Balance: Credit

Definition: This account is used to record the amount of taxes and fees collected from 

corporations resulting from the U.S. Federal Government's sovereign power 

to tax. Initial collectors or U.S. Federal Government custodians (for 

example, the Internal Revenue Service (IRS)) of corporate taxes should 

report using this specific USSGL account with the Federal/Non-Federal 

Code attribute domain value "N."

Account Title: Tax Revenue Collected - Unemployment

Account Number: 580300

Normal Balance: Credit

Definition: This account is used to record the amount of unemployment taxes collected 

from employers resulting from the U.S. Federal Government's sovereign 

power to tax. Initial collectors or U.S. Federal Government custodians (for 

example, the Internal Revenue Service (IRS)) of unemployment taxes should 

report using this specific USSGL account with the Federal/Non-Federal 

Code attribute domain value "N."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 124 September 2022

Account Title: Tax Revenue Collected - Excise

Account Number: 580400

Normal Balance: Credit

Definition: This account is used to record the amount of excise tax collected on the 

manufacture or purchase of commodities or services resulting from the U.S. 

Federal Government's sovereign power to tax. Initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)) of excise taxes should report using this specific USSGL account with 

the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Collected - Estate and Gift

Account Number: 580500

Normal Balance: Credit

Definition: This account is used to record the amount of estate and gift tax collected 

from individuals on the excess of a predetermined amount received from an 

estate or a gift resulting from the U.S. Federal Government's sovereign 

power to tax. Initial collectors or U.S. Federal Government custodians (for 

example, the Internal Revenue Service (IRS)) of estate and gift taxes should 

report using this specific USSGL account with the Federal/Non-Federal 

Code attribute domain value "N."

Account Title: Tax Revenue Collected - Customs

Account Number: 580600

Normal Balance: Credit

Definition: This account is used to record the amount of duties (taxes) collected from the 

import of foreign goods resulting from the U.S. Federal Government's 

sovereign power to tax. Initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service (IRS)) of customs 

taxes should report using this specific USSGL account with the 

Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Not Otherwise Classified

Account Number: 582000

Normal Balance: Credit

Definition: The amount of accrual adjustment related to taxes and fees due not otherwise 

identified that result from the U.S. Federal Government's sovereign power to 

tax and reported by initial collectors or U.S. Federal Government custodians 

(for example, the Internal Revenue Service). Record this account only if a 

more specific USSGL tax revenue accrual account does not exist. Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 125 September 2022

Account Title: Tax Revenue Accrual Adjustment - Individual

Account Number: 582100

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

taxes and fees due from individuals resulting from the U.S. Federal 

Government's sovereign power to tax. Initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service (IRS)) 

should report using this specific USSGL account with the Federal/NonFederal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Corporate

Account Number: 582200

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

taxes and fees due from corporations resulting from the U.S. Federal 

Government's sovereign power to tax. Initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service (IRS)) 

should report using this specific USSGL account with the Federal/NonFederal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Unemployment

Account Number: 582300

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

unemployment taxes due from currently employed individuals resulting from 

the U.S. Federal Government's sovereign power to tax and reported by initial 

collectors or Federal custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Excise

Account Number: 582400

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

excise tax collected on the manufacture or purchase of commodities or 

services resulting from the U.S. Federal Government's sovereign power to 

tax and reported by initial collectors or U.S. Federal Government custodians 

(for example, the Internal Revenue Service (IRS)). Initial collectors should 

record the Federal/Non-Federal Code attribute domain value "N."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 126 September 2022

Account Title: Tax Revenue Accrual Adjustment - Estate and Gift

Account Number: 582500

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

estate and gift tax collected from individuals on the excess of a 

predetermined amount received from an estate or a gift resulting from the 

U.S. Federal Government's sovereign power to tax and reported by initial 

collectors or U.S. Federal Government custodians (for example, the Internal 

Revenue Service (IRS)). Initial collectors should record the Federal/NonFederal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Customs

Account Number: 582600

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

duties (taxes) collected from the import of foreign goods resulting from the 

U.S. Federal Government's sovereign power to tax and reported by initial 

collectors or U.S. Federal Government custodians (for example, the Internal 

Revenue Service (IRS)). Initial collectors should record the Federal/NonFederal Code attribute domain value "N."

Account Title: Contra Revenue for Taxes - Not Otherwise Classified

Account Number: 583000

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for taxes not otherwise identified when realization is not expected, as 

defined in Federal Accounting Standards Advisory Board (FASAB) 

Statement of Federal Financial Accounting Standards (SFFAS) No.7, 

"Accounting for Revenue and Other Financing Sources," and reported by 

initial collectors or U.S. Federal Government custodians (for example, the 

Internal Revenue Service). Record this account only if a more specific 

USSGL contra revenue tax account does not exist. Initial collectors should 

record the Federal/Non-Federal Code attribute domain value "N."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 127 September 2022

Account Title: Contra Revenue for Taxes - Individual

Account Number: 583100

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for individual taxes when realization is not expected, as defined in Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, "Accounting for Revenue 

and Other Financing Sources" and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Contra Revenue for Taxes - Corporate

Account Number: 583200

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for corporate taxes when realization is not expected, as defined in Federal 

Financial Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No. 7, "Accounting for 

Revenue and Other Financing Sources," and reported by initial collectors or 

Federal custodians (for example, the Internal Revenue Service (IRS)). Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."

Account Title: Contra Revenue for Taxes - Unemployment

Account Number: 583300

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for unemployment taxes when realization is not expected, as defined in 

Federal Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No. 7, "Accounting for 

Revenue and Other Financing Sources," and reported by initial collectors or 

U.S. Federal Government custodians (for example, the Internal Revenue 

Service (IRS)). Initial collectors should record the Federal/Non-Federal 

Code attribute domain value "N."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 128 September 2022

Account Title: Contra Revenue for Taxes - Excise

Account Number: 583400

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for excise taxes when realization is not expected, as defined in Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, "Accounting for Revenue 

and Other Financing Sources," and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Contra Revenue for Taxes - Estate and Gift

Account Number: 583500

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for estate and gift taxes when realization is not expected, as defined in 

Federal Accounting Standards Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, "Accounting for Revenue 

and Other Financing Sources," reported by initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service (IRS)). 

Initial collectors should record the Federal/Non-Federal Code attribute 

domain value "N."

Account Title: Contra Revenue for Taxes - Customs

Account Number: 583600

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for customs taxes when realization is not expected, as defined in Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, "Accounting for Revenue 

and Other Financing Sources," and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Refunds - Not Otherwise Classified

Account Number: 589000

Normal Balance: Debit

Definition: This account is used to record the amount of tax revenue refunds not 

otherwise identified that are payable or have been paid and reported by 

initial collectors or U.S. Federal Government custodians (for example, the 

Internal Revenue Service (IRS)). Initial collectors should record the 

Federal/Non-Federal Code attribute domain value "N."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 129 September 2022

Account Title: Tax Revenue Refunds - Individual

Account Number: 589100

Normal Balance: Debit

Definition: This account is used to record the amount of individual tax revenue refunds 

that are payable or have been paid and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Refunds - Corporate

Account Number: 589200

Normal Balance: Debit

Definition: This account is used to record the amount of corporate tax revenue refunds 

that are payable or have been paid and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Refunds - Unemployment

Account Number: 589300

Normal Balance: Debit

Definition: This account is used to record the amount of unemployment tax revenue 

refunds that are payable or have been paid and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service (IRS)). Initial collectors should record the Federal/Non-Federal 

Code attribute domain value "N."

Account Title: Tax Revenue Refunds - Excise

Account Number: 589400

Normal Balance: Debit

Definition: This account is used to record the amount of excise tax revenue refunds that 

are payable or have been paid and collected by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Refunds - Estate and Gift

Account Number: 589500

Normal Balance: Debit

Definition: This account is used to record the amount of estate and gift tax revenue 

refunds that are payable or have been paid and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service (IRS)). Initial collectors should record the Federal/Non-Federal 

Code attribute domain value "N."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 130 September 2022

Account Title: Tax Revenue Refunds - Customs

Account Number: 589600

Normal Balance: Debit

Definition: This account is used to record the amount of customs tax revenue refunds 

that are payable or have been paid and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Other Revenue

Account Number: 590000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue received but not 

otherwise classified in the USSGL.

Account Title: Contra Revenue for Other Revenue

Account Number: 590900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

received (but not otherwise classified above) when realization is not 

expected. Amounts recorded are based on adjustments, returns, allowances, 

price redetermination, and refunds other than taxes where revenue is earned. 

Credit losses on other non-exchange revenue also are recorded in this 

account.

Account Title: Revenue and Other Financing Sources - Cancellations

Account Number: 591900

Normal Balance: Debit

Definition: This account is used to record the amount of canceled authority returned to 

the General Fund of the U.S. Government that was originally derived from 

revenue or other financing sources. Examples include spending authority 

from offsetting collections and special or trust fund receipts that are 

administratively withdrawn, for example, cancellations pursuant to 31 

U.S.C. 1555. Do not include amounts in special or trust fund expenditure 

accounts that are rescinded or returned to a specific General Fund Receipt 

Account.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 131 September 2022

Account Title: Cancellations of Revenue and Other Financing Sources - The General 

Fund of the U.S. Government

Account Number: 591910

Normal Balance: Credit

Definition: This account is used to record the amount of canceled authority derived from 

revenue and other financing sources returned to the General Fund of the U.S. 

Government. This USSGL account is for the General Fund of the U.S. 

Government use only.

Account Title: Valuation Change in Investments - Exchange Stabilization Fund 

(ESF)

Account Number: 592100

Normal Balance: Credit

Definition: This account is used to record the accumulated amount of unrealized gain or 

loss on financial stability and foreign currency investments in the Exchange 

Stabilization Fund (ESF). Unrealized gain or loss is due to adjustments for 

market value to assets. Although the normal balance for this account is 

credit, it is acceptable in certain instances for this account to have a debit 

balance.

Account Title: Valuation Change in Investments for Federal Government Sponsored 

Enterprise

Account Number: 592200

Normal Balance: Credit

Definition: This account is used to record the accumulated amount of unrealized gain or 

loss on financial stability investments, generally investments in Government 

Sponsored Enterprises (GSE) due to adjustments for market value to GSE 

assets. Although the normal balance for this account is credit, it is acceptable 

in certain instances for this account to have a debit balance.

Account Title: Valuation Change in Investments - Beneficial Interest in Trust

Account Number: 592300

Normal Balance: Credit

Definition: This account is used to record the accumulated amount of unrealized gain or 

loss on financial stability investments, generally beneficial interest in trust 

due to adjustments for market value to beneficial interest in trust assets. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 132 September 2022

Account Title: Collections for Others - Statement of Custodial Activity

Account Number: 599000

Normal Balance: Debit

Definition: This account is used to record the amount of custodial revenue collected by a 

reporting federal entity for another federal agency, federal entity, or nonfederal entity. For amounts collected on behalf of the General Fund of the 

U.S. Government, use Federal/Non-Federal Code attribute domain value "G" 

and Transaction Partner Agency Identifier attribute domain value "099." For 

all other amounts, use the appropriate attribute domain values. This USSGL 

account is included on the USSGL crosswalk for the Statement of Custodial 

Activity or on a custodial footnote.

Account Title: Accrued Collections for Others - Statement of Custodial Activity

Account Number: 599100

Normal Balance: Debit

Definition: This account is used to record the amount of custodial revenue to be 

collected by a reporting federal entity for another federal agency, federal 

entity, or non-federal entity. For amounts to be collected on behalf of the 

General Fund of the U.S. Government, use Federal/Non-Federal Code 

attribute domain value "G" and Transaction Partner Agency Identifier 

attribute domain value "099." For all other amounts, use the appropriate 

attribute domain values. This USSGL account is included on the USSGL 

crosswalk for the Statement of Custodial Activity or on a custodial footnote.

Account Title: Offset to Non-Entity Collections - Statement of Changes in Net 

Position

Account Number: 599300

Normal Balance: Debit

Definition: This account is used to record the offset to amounts collected for another 

federal entity. For amounts collected on behalf of the General Fund of the 

U.S. Government, use Federal/Non-Federal Code attribute domain value "G" 

and Transaction Partner Agency Identifier attribute domain value "099." For 

all other amounts, use the appropriate attribute domain value. This USSGL 

account is included on the USSGL crosswalk for the Statement of Changes 

in Net Position, but it is not included on the USSGL crosswalk for the 

Statement of Custodial Activity or on a custodial footnote.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 133 September 2022

Account Title: Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

Account Number: 599400

Normal Balance: Debit

Definition: This account is used to record the offset to amounts to be collected for 

another federal entity. For amounts to be collected on behalf of the General 

Fund of the U.S. Government, use Federal/Non-Federal Code attribute 

domain value "G" and Transaction Partner Agency Identifier attribute 

domain value "099." For all other amounts, use the appropriate attribute 

domain value. This USSGL account is included on the USSGL crosswalk for 

the Statement of Changes in Net Position, but it is not included on the 

USSGL crosswalk for the Statement of Custodial Activity nor on a custodial 

footnote.

Account Title: Financing Sources Transferred In From Custodial Statement 

Collections

Account Number: 599700

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources transferred 

into a special or trust non-revolving fund receipt account (respectively 

associated with either a special or trust non-revolving expenditure account) 

or a general or revolving fund expenditure account (as offsetting collections) 

from collections previously recorded on the Statement of Custodial Activity 

by a custodial collecting entity.

Account Title: Custodial Collections Transferred Out to a Treasury Account Symbol 

Other Than the General Fund of the U.S. Government

Account Number: 599800

Normal Balance: Debit

Definition: This account is used to record the amount of custodial collections recorded 

on the Statement of Custodial Activity that is transferred to a Treasury 

Account Symbol, other than the General Fund of the U.S. Government.

Account Title: Operating Expenses/Program Costs

Account Number: 610000

Normal Balance: Debit

Definition: This account is used to record the operating expenses and program costs not 

otherwise classified in other USSGL accounts. This includes employee 

benefit expense not specifically defined in USSGL account 640000, "Benefit 

Expense."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 134 September 2022

Account Title: Expensed Asset

Account Number: 615000

Normal Balance: Debit

Definition: This account is used to record the amount of expenses recognized by a 

purchasing federal entity when a capitalized asset acquired from another 

federal entity does not meet the purchasing entity's capitalization threshold.

Account Title: Contra Bad Debt Expense - Incurred for Others

Account Number: 619000

Normal Balance: Credit

Definition: This account is used to record the amount of bad debt expense related to 

accounts receivable held for others.

Account Title: Adjustment to Subsidy Expense

Account Number: 619900

Normal Balance: Credit

Definition: This account is used to record the amount of adjustment to subsidy expense 

in the program fund reflecting the amount of subsidy funds transferred to a 

special receipt account by the financing fund as a result of a downward 

reestimate. This account also will be used for recording the effect of negative 

subsidy on the program fund.

Account Title: Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

Account Number: 631000

Normal Balance: Debit

Definition: This account is used to record the amount of interest expense incurred by the 

federal entity during the current fiscal year on amounts borrowed from 

Treasury's Bureau of the Fiscal Service and/or the Federal Financing Bank. 

Use Federal/Non-Federal Code attribute domain value "F" and Transaction 

Partner Agency Identifier "020."

Account Title: Interest Expenses on Securities

Account Number: 632000

Normal Balance: Debit

Definition: This account is used to record the amount of interest expense incurred by a 

federal entity during the current fiscal year on securities.

Account Title: Other Interest Expenses

Account Number: 633000

Normal Balance: Debit

Definition: This account is used to record the amount of interest expense incurred by a 

federal entity from late payment of accounts and loans, and the current 

interest accruing on amounts owed others that are not otherwise classified.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 135 September 2022

Account Title: Remuneration Interest

Account Number: 633800

Normal Balance: Debit

Definition: The amount of interest expense, with no budgetary outlay, incurred during 

the conversion from special drawings rights to U.S. dollars. This USSGL 

account is to be used only by the Department of the Treasury.

Account Title: Interest Expense Accrued on the Liability for Loan Guarantees

Account Number: 634000

Normal Balance: Debit

Definition: This account is used to record the amount of interest that is accrued and 

compounded on the liability of loan guarantees that are subject to the Federal 

Credit Reform Act of 1990, as amended. The accrued interest is recognized 

as an adjustment to interest expense. Although the normal balance for this 

account is debit, it is acceptable in certain instances for this account to have 

a credit balance. (Refer to Federal Accounting Standards Advisory Board 

(FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 

No. 2; "Accounting for Direct Loans and Loan Guarantees," as amended by 

FASAB SFFAS No. 19; "Technical Amendments to Accounting Standards 

For Direct Loans and Loan Guarantees in SFFAS 2.")
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 136 September 2022

Account Title: Benefit Expense

Account Number: 640000

Normal Balance: Debit

Definition: Provided below are separate definitions for "program" and "administering" 

activities included in this account. For "program" activities, record the 

employer's portion of the contributions to the following employee benefit 

programs administered by federal entities: retirement, life insurance, health 

insurance, Voluntary Separation Incentive Payment (VSIP), Federal 

Employees' Compensation Act (FECA), unemployment for federal 

employees, Social Security (Old Age and Survivor's Insurance, 

Supplemental Security Income, Disability Insurance, Hospital Insurance (HiMedicare, Part A). Use Federal/Non-Federal Code attribute domain value 

"F" and Transaction Partner Agency Identifier (3-digit agency code) as 

defined in I TFM 2-4700. Note: Report in USSGL account 610000, 

"Operating Expenses/Program Costs," the costs for benefits not specifically

listed above. In the specific instance of employer contributions to the Thrift 

Savings Plan, record in USSGL account 610000 with Federal/Non-Federal 

Code attribute domain value "N." For "administering" activities, record the 

amount of expense incurred for benefit payments to non-federal entities 

using Federal/Non-Federal Code attribute domain value "N" for reporting. 

This includes (but is not limited to) costs for retirement, life insurance, 

health insurance, VSIP, FECA, unemployment, entitlements (as listed in the 

definition of USSGL account 216000, "Entitlement Benefits Due and 

Payable"), and insurance guarantees; for example, flood insurance, crop 

insurance, and deposit insurance.

Account Title: Cost of Goods Sold

Account Number: 650000

Normal Balance: Debit

Definition: This account is used to record the total cost of inventory sold including raw 

materials, direct labor, and overhead.

Account Title: Applied Overhead

Account Number: 660000

Normal Balance: Credit

Definition: This account is used to record the amount of overhead cost distributed to 

work-in-process or construction-in-process.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 137 September 2022

Account Title: Cost Capitalization Offset

Account Number: 661000

Normal Balance: Credit

Definition: This account is used to record the amount of any costs originally recorded 

into another expense account that are directly linked to a specific job or a 

product. These costs are transferred to an "in-progress" asset account such as 

inventory-work-in-process, construction-in-progress, internal-use software in 

development, or a completed asset account.

Account Title: Depreciation, Amortization, and Depletion

Account Number: 671000

Normal Balance: Debit

Definition: This account is used to record expenses recognized by the process of 

allocating costs of an asset (tangible or intangible) over the period of time 

benefited or the asset's useful life.

Account Title: Bad Debt Expense

Account Number: 672000

Normal Balance: Debit

Definition: This account is used to record the amount of bad debt expense related to 

uncollectible non-credit reform receivables.

Account Title: Imputed Costs

Account Number: 673000

Normal Balance: Debit

Definition: This account is used to record the amount of costs incurred by a federal 

entity for goods and services provided and paid for in total, or in part, by 

other federal entities. Business-type activities, all personnel benefits, and all 

Treasury Judgment Fund settlements are required to be reported. Agencies 

may elect to recognize imputed costs for other types of inter-entity costs. 

The balance in this account must equal the balance in USSGL account 

578000, "Imputed Financing Sources."

Account Title: Other Expenses Not Requiring Budgetary Resources

Account Number: 679000

Normal Balance: Debit

Definition: This account is used to record the other costs that do not require budgetary 

resources (such as accounting for the issue of operating materials and 

supplies when the consumption method is used.)
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 138 September 2022

Account Title: Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees

Account Number: 679500

Normal Balance: Credit

Definition: This account is used to record the amount that offsets intra-governmental 

administrative fees paid by nonfiduciary deposit funds, in compliance with 

SFFAS 7, paragraph 239.

Account Title: Future Funded Expenses

Account Number: 680000

Normal Balance: Debit

Definition: This account is used to record the amount of accrued expenses that are 

required to be funded from future-year appropriations. Examples include, but 

are not limited to, accrued annual leave expense and upward subsidy 

reestimates for credit reform loan programs. Although the normal balance 

for this account is debit, it is acceptable in certain instances for this account 

to have a credit balance. 

Account Title: Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

Account Number: 685000

Normal Balance: Debit

Definition: This account is used to record the amount of benefit expense incurred that 

does not require current-year budget authority (unobligated) by a federal 

entity for the employer's portion of contributions to employee benefit 

programs. This benefit expense includes Federal Employees' Compensation 

Act and unemployment for federal employees.

Account Title: Non-Production Costs

Account Number: 690000

Normal Balance: Debit

Definition: This account is used to record the costs incurred and recognized that are 

linked to events other than the production of goods and services. Examples 

include, but are not limited to, acquisition of general property, plant, and 

equipment (PP&E); heritage PP&E; stewardship land; reorganization costs; 

and nonrecurring cleanup costs resulting from facility abandonment that is 

not accrued. It also includes other post employment benefits, other than 

Federal Employees' Compensation Act and unemployment for federal 

employees reported in USSGL account 640000, "Benefit Expense."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 139 September 2022

Account Title: Gains on Disposition of Assets - Other

Account Number: 711000

Normal Balance: Credit

Definition: This account is used to record the gain on the disposition (such as sale, 

exchange, disposal, or retirement) of assets not associated with investments 

or borrowings/loans.

Account Title: Gains on Disposition of Investments

Account Number: 711100

Normal Balance: Credit

Definition: The gain on the disposition (such as sale, exchange, disposal, or retirement) 

of investments.

Account Title: Gains on Disposition of Borrowings

Account Number: 711200

Normal Balance: Credit

Definition: This account is used to record the amount of gain on early repayment of 

outstanding borrowings.

Account Title: Gains on Changes in Long-Term Assumptions - From Experience

Account Number: 717100

Normal Balance: Credit

Definition: This account is used to record the gain on the change in long-term 

assumptions from experience used to estimate federal employee pension, 

other retirement benefit and other postemployment benefit liabilities, 

including veteran's compensation. This account excludes amounts related to 

Federal Employees Compensation Act program. 

Account Title: Losses on Changes in Long-Term Assumptions - From Experience

Account Number: 717200

Normal Balance: Debit

Definition: This account is used to record the loss on the change in long-term 

assumptions from experience used to estimate federal employee pension, 

other retirement benefit and other postemployment benefit liabilities, 

including veteran's compensation. This account excludes amounts related to 

Federal Employees Compensation Act program. 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 140 September 2022

Account Title: Unrealized Gains

Account Number: 718000

Normal Balance: Credit

Definition: This account is used to record the amount of unrealized gains that include, 

but are not limited to: unrealized holding gains on available for sale 

securities in accordance with Financial Accounting Standard (FAS) 115, 

unrealized gains on investments of defined benefit pension plans under FAS 

35, deferred gains on qualified hedges under FAS 133, and qualified foreign 

currency translation adjustments under FAS 52. 

Account Title: Unrealized Gain - Exchange Stabilization Fund (ESF)

Account Number: 718100

Normal Balance: Credit

Definition: This account is used to record the accumulated unrealized gain, due to 

exchange rates, on foreign currency investments and foreign denominated 

assets in the Exchange Stabilization Fund. Unrealized gains are due to 

adjustments for the market value of assets. Although the normal balance for 

this account is credit, it is acceptable in certain instances for this account to 

have a debit balance. This USSGL account is to be used only by the 

Department of the Treasury.

Account Title: Other Gains

Account Number: 719000

Normal Balance: Credit

Definition: This account is used to record the gain on assets resulting from events other 

than disposition. This excludes amounts related to the gain on the change in 

long-term assumptions from experience and gain on the change in long-term 

assumptions for federal employee pension, other retirement benefit and other 

postemployment benefit liabilities, including veteran's compensation. This 

account includes amounts related to Federal Employees Compensation Act 

(FECA) program. 

Account Title: Gains on International Monetary Fund Assets

Account Number: 719090

Normal Balance: Credit

Definition: This account is used to record the gain on assets resulting from valuation 

changes on International Monetary Fund assets. This USSGL account can 

only be used by the Department of the Treasury.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 141 September 2022

Account Title: Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

Account Number: 719100

Normal Balance: Credit

Definition: This account is used to record the Special Drawing Right (SDR) and foreign 

exchange rates change, accrued SDR interest/charges and accrued interest on 

foreign securities reflect a gain in the following circumstances: if the SDRUSD, Euro-USD, or Yen-USD exchange rate increases, a gain is recorded on 

SDR accrued interest and accrued interest on foreign securities as applicable; 

if the SDR-USD exchange rate decreases, a gain is recorded on accrued SDR 

charges. This USSGL account is to be used only by the Department of 

Treasury.

Account Title: Losses on Disposition of Assets - Other

Account Number: 721000

Normal Balance: Debit

Definition: This account is used to record the loss on the disposition (such as sale, 

exchange, disposal, or retirement) of assets not associated with investments 

or borrowings/loans.

Account Title: Losses on Disposition of Investments

Account Number: 721100

Normal Balance: Debit

Definition: This account is used to record the loss on the disposition (such as sale, 

exchange, disposal, or retirement) of investments.

Account Title: Losses on Disposition of Borrowings

Account Number: 721200

Normal Balance: Debit

Definition: This account is used to record the amount of loss on the early repayment of 

outstanding borrowings.

Account Title: Gains on Changes in Long-Term Assumptions

Account Number: 727100

Normal Balance: Credit

Definition: This account is used to record the gain on the change in long-term 

assumptions used to estimate federal employee pension, other retirement 

benefit and other postemployment benefit liabilities, including veteran's 

compensation. This account excludes amounts related to Federal Employees 

Compensation Act program. 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 142 September 2022

Account Title: Losses on Changes in Long-Term Assumptions

Account Number: 727200

Normal Balance: Debit

Definition: This account is used to record the loss on the change in long-term 

assumptions used to estimate federal employee pension, other retirement 

benefit and other postemployment benefit liabilities, including veteran's 

compensation. This account excludes amounts related to Federal Employees 

Compensation Act program. 

Account Title: Unrealized Losses

Account Number: 728000

Normal Balance: Debit

Definition: This account is used to record the amount of unrealized losses that include, 

but are not limited to: unrealized holding losses on available for sale 

securities in accordance with Financial Accounting Standard (FAS) 115, 

unrealized losses on investments of defined benefit pension plans under FAS 

35, deferred losses on qualified hedges under FAS 133, and qualified foreign 

currency translation adjustments under FAS 52. 

Account Title: Unrealized Losses - Exchange Stabilization Fund (ESF)

Account Number: 728100

Normal Balance: Debit

Definition: This account is used to record the accumulated unrealized loss, due to 

exchange rates, on foreign currency investments and foreign currency 

denominated assets in the Exchange Stabilization Fund. Unrealized losses 

are due to adjustments for the market value of assets. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance. This USSGL account is to be used only by 

the Department of the Treasury.

Account Title: Other Losses

Account Number: 729000

Normal Balance: Debit

Definition: This account is used to record the loss on assets resulting from events other 

than disposition. This excludes amounts related to the losses on the change 

in long-term assumptions from experience and losses on the change in longterm assumptions for federal employee pension, other retirement benefit and 

other postemployment benefit liabilities, including veteran's compensation. 

This account includes amounts related to Federal Employees Compensation 

Act (FECA) program. 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 143 September 2022

Account Title: Losses on International Monetary Fund Assets

Account Number: 729090

Normal Balance: Debit

Definition: This account is used to record the losses on assets resulting from valuation 

changes on International Monetary Fund assets. This USSGL account can 

only be used by the Department of the Treasury.

Account Title: Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

Account Number: 729100

Normal Balance: Debit

Definition: This account is used to record the Special Drawing Right (SDR) and foreign 

exchange rates change, accrued SDR interest/charges and accrued interest on 

foreign securities reflect a loss in the following circumstances: if the SDRUSD, Euro-USD, or Yen-USD exchange rate decreases, a loss is recorded on 

SDR accrued interest and accrued interest on foreign securities as applicable; 

if the SDR-USD exchange rate increases, a loss is recorded in SDR accrued 

charges. This USSGL account is to be used only by the Department of 

Treasury.

Account Title: Other Losses From Impairment of Assets

Account Number: 729200

Normal Balance: Debit

Definition: This account is used to record the loss from the partial impairment of 

General Property, Plant and Equipment (G-PP&E), except internal use 

software, as prescribed by Federal Accounting Standards Advisory Board 

(FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 

No. 44. G-PP&E includes any property, plant and equipment (PP&E) used in 

providing goods or services. G-PP&E does not include heritage assets, such 

as historic and national landmarks, and stewardship land.

Account Title: Extraordinary Items

Account Number: 730000

Normal Balance: Credit

Definition: This account is used to record the costs or income so unusual in type or 

amount as to be accorded special treatment in the accounts or separate 

disclosure in financial statements. Although the normal balance for this 

account is credit, it is acceptable in certain instances for this account to have 

a debit balance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 144 September 2022

Account Title: Prior-Period Adjustments Due to Corrections of Errors

Account Number: 740000

Normal Balance: Credit

Definition: This account is used to record the amount of adjustments affecting the 

cumulative results of operations due to errors in prior-period financial 

statements that resulted from mathematical mistakes, mistakes in the 

application of accounting principles, or oversight or misuse of facts that 

existed at the time the financial statements were prepared. Use USSGL 

account 740500, "Prior-Period Adjustments Due to Corrections of Errors -

Years Preceding the Prior-Year" for the amount of adjustments affecting the 

cumulative results of operations due to errors in the years preceding the 

prior-year's financial statements. Although the normal balance for this 

account is credit, it is acceptable in certain instances for this account to have 

a debit balance.

Account Title: Prior-Period Adjustments Due to Changes in Accounting Principles

Account Number: 740100

Normal Balance: Credit

Definition: This account is used to record the amount of adjustments affecting the 

cumulative results of operations due to a change from one generally accepted 

accounting principle to another one that can be justified as preferable or the 

adoption of a new Federal Accounting Standards Advisory Board (FASAB) 

standard. Although the normal balance for this account is credit, it is 

acceptable in certain instances for this account to have a debit balance.

Account Title: Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

Account Number: 740500

Normal Balance: Credit

Definition: This account is used to record the amount of adjustments affecting the 

cumulative results of operations due to errors in years preceding the prioryear's financial statements that resulted from mathematical mistakes, 

mistakes in the application of accounting principles, or oversight or misuse 

of facts that existed at the time the financial statements were prepared. Use 

only when comparative financial statements are being presented. Although 

the normal balance for this account is credit, it is acceptable in certain 

instances for this account to have a debit balance.

Account Title: Distribution of Income - Dividend

Account Number: 750000

Normal Balance: Debit

Definition: This account is used to record the distribution of income such as interest on 

capital and franchise taxes.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 145 September 2022

Account Title: Changes in Actuarial Liability

Account Number: 760000

Normal Balance: Debit

Definition: This account is used to record the amount of increase or decrease in actuarial 

liability. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance.

Account Title: Trust Fund Warrant Journal Vouchers Issued Net of Adjustments

Account Number: 771000

Normal Balance: Debit

Definition: This account is used to record the amount appropriated to the various 

available trust fund receipt accounts via a warrant journal voucher. The 

warrant journal voucher moves the fund balance from the General Fund 

receipt account to the available trust fund receipt account. This account is for 

the General Fund of the U.S. Government use only.

Account Title: Guaranteed Loan Level

Account Number: 801000

Normal Balance: Debit

Definition: This account is used to record the amount of guaranteed loan commitments 

supportable by the subsidy budget authority of new commitments or, in the 

case of negative subsidies, the amount authorized by appropriation acts. This 

account does not close at year-end.

Account Title: Guaranteed Loan Level - Unapportioned

Account Number: 801500

Normal Balance: Credit

Definition: This account is used to record the amount of guaranteed loan level not yet 

apportioned by Office of Management and Budget.

Account Title: Guaranteed Loan Level - Apportioned

Account Number: 802000

Normal Balance: Credit

Definition: This account is used to record the amount of category A and B guaranteed 

loan levels approved by Office of Management and Budget on the Standard 

Form (SF) 132: Apportionment and Reapportionment Schedule.

Account Title: Guaranteed Loan Level - Used Authority

Account Number: 804000

Normal Balance: Credit

Definition: This account is used to record the amount of category A and B guaranteed 

loan principal obligated by lenders and reported to the entity.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 146 September 2022

Account Title: Guaranteed Loan Level - Unused Authority

Account Number: 804500

Normal Balance: Credit

Definition: This account is used to record the amount of category A and B guaranteed 

loan levels for which contracts have not been signed. This account does not 

close at year-end.

Account Title: Guaranteed Loan Principal Outstanding

Account Number: 805000

Normal Balance: Debit

Definition: This account is used to record the amount of guaranteed loan principal 

outstanding with the lender at any given time.

Account Title: Guaranteed Loan New Disbursements by Lender

Account Number: 805300

Normal Balance: Credit

Definition: This account is used to record the amount of guaranteed loan principal 

disbursed during the current year by lenders.

Account Title: Guaranteed Loan Collections, Defaults, and Adjustments

Account Number: 806500

Normal Balance: Debit

Definition: This account is used to record the amount of guaranteed loan collections, 

defaults, or any other type of adjustments that reduce the amount of loan 

principal outstanding with the lender.

Account Title: Guaranteed Loan Cumulative Disbursements by Lenders

Account Number: 807000

Normal Balance: Credit

Definition: This account is used to record the amount of guaranteed loan disbursements 

by lenders, net of collections, defaults, or adjustments, after USSGL 

accounts 805300, "Guaranteed Loan New Disbursements by Lender," and 

806500, "Guaranteed Loan Collections, Defaults, and Adjustments," are 

closed into this account at year-end. This account does not close at year-end.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 147 September 2022

Account Title: Partial or Early Cancellation of Authority

Account Number: 809100

Normal Balance: Credit

Definition: This account is used to record the amount of authority canceled and recorded 

in USSGL account 435100, Partial or Early Cancellation of Authority With a 

U.S. Treasury Warrant. This account will be maintained as a tracking 

mechanism for the Antideficiency Act. Antideficiency Act provisions 

continue to apply to canceled Treasury Appropriation Fund Symbols (TAFS) 

and to partially canceled authority in TAFS that are otherwise still valid, 

such as partial cancellation of authority in a no-year TAFS. The balance in 

USSGL account 435100, Partial or Early Cancellation of Authority With a 

U.S. Treasury Warrant, is reclassified into this account in a closing entry.

Account Title: Offset for Partial or Early Cancellation of Authority

Account Number: 809200

Normal Balance: Debit

Definition: This account is used to record the offset activity recorded in USSGL account 

809100, Partial or Early Cancellation of Authority. This account will be 

maintained as a tracking mechanism for the Antideficiency Act. 

Antideficiency Act provisions continue to apply to canceled Treasury 

Appropriation Fund Symbols (TAFS) and to partially canceled authority in 

TAFS that are otherwise still valid, such as partial cancellation of authority 

in a no-year TAFS.

Account Title: Offset for Purchases of Assets

Account Number: 880100

Normal Balance: Credit

Definition: This account is used to record the amount recorded to offset activity in 

USSGL account 880200, "Purchases of Property, Plant, and Equipment," 

USSGL account 880300, "Purchases of Inventory and Related Property," 

and USSGL account 880400, "Purchases of Assets - Other." USSGL 

accounts 880200, 880300, and 880400 close into this account at year-end. 

This account does not close at year-end.

Account Title: Purchases of Property, Plant, and Equipment

Account Number: 880200

Normal Balance: Debit

Definition: This account is used to record the amount of capitalized property, plant, and 

equipment purchased during the fiscal year. This account closes into USSGL 

account 880100, "Offset for Purchases of Assets," at year-end. 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2022-16 II AD - 148 September 2022

Account Title: Purchases of Inventory and Related Property

Account Number: 880300

Normal Balance: Debit

Definition: This account is used to record the amount of inventory and related property 

purchased during the fiscal year. This account closes into USSGL account 

880100, "Offset for Purchases of Assets," at year-end. 

Account Title: Purchases of Assets - Other

Account Number: 880400

Normal Balance: Debit

Definition: This account is used to record the amount of other assets purchased during 

the fiscal year, not otherwise classified in USSGL accounts 880200, 

"Purchases of Property, Plant, and Equipment," and 880300, "Purchases of 

Inventory and Related Property." Other assets include, but are not limited to, 

the purchase of investments requiring an outlay. In addition, this account 

closes into USSGL account 880100, "Offset for Purchases of Assets," at 

year-end. 
Page1of3

Part 1, Section III: Account Transactions

This section provides accounting transactions for events occurring throughout the federal government. The 

transactions illustrate both proprietary and budgetary entries for each accounting event. Transactions are 

grouped under the following categories:

A 100-799 Funding Sources

B 100-699 Disbursements and Payables

C 100-799 Collections and Receivables

D 100-799 Adjustments/Write-offs/Reclassifications

E 100-799 Accruals/Non-Budgetary Transfers Other Than Disbursements 

and Collections

F 100-499 Year-end

G 100-299 Memorandum Entries

H 100-799 Other Specialized Transaction Entries

The above categories provide a basic framework for organizing the transactions. Also included, as a quick 

reference, is a listing of transaction descriptions. These accounting transactions document basic standard 

posting logic for financial events across the federal government.

The following notes explain conventions to follow when using the USSGL and the limitations of this 

compilation of USSGL transactions:

There are valid accounting events/postings not yet documented. Agencies may engage in 

financial activity that the USSGL Board has not yet addressed. If so, submit an issue to the 

USSGL Board through the agency’s USSGL representative. To illustrate the issue, document 

accounting events specific to the activity in a simple accounting scenario. Include references to 

specific legislation, accounting standards, or central agency requirements that make the activity 

unique from those currently documented. This documentation may be useful for explaining 

variances from the USSGL standard to auditors.

For deposit funds, there are valid accounting postings not yet documented. When recording any 

transaction in a deposit fund, agencies should not record (a) budgetary entries or (b) entries 

that result in net revenues, expenses, gains, or losses in nonfiduciary deposit funds. Examples 

of many transactions commonly used in non-fiduciary deposit funds are provided in the USSGL
Page2of3

Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority and Clearing 

Accounts.

For nonexpenditure transfers of budget authority between Treasury Appropriation Fund Symbols 

(TAFS), the "Transfer From" entity will determine the source of funds being transferred and 

record a proprietary USSGL account that designates the funding as being derived from either:

Unexpended appropriations from general fund resources not earmarked by law for 

a specific purpose–USSGL account 310300, “Unexpended Appropriations– 

Transfers-Out,” or

Financing sources that impact cumulative results of operations-USSGL account 

576500, “Nonexpenditure Financing Sources–Transfers-Out.”

The “Transfer To” entity must use a proprietary USSGL account that corresponds to the proprietary USSGL 

account used by the “Transfer From” entity. USSGL account 310200, “Unexpended Appropriations– 

Transfers-In” corresponds to USSGL account 310300. USSGL account 575500, “Nonexpenditure Financing 

Sources–Transfers-In” corresponds to USSGL account 576500. Failure of both entities to record the 

matching proprietary USSGL account category (310200/310300 or 575500/576500) will result in agencywide and/or government-wide elimination discrepancies.

There may be mixed funding in a single TAFS. The net position of a TAFS may be a mix of:

Unexpended appropriations derived from general fund resources not earmarked by law for a 

specific purpose, and

Financing sources, such as Economy Act revenue, that impact cumulative results of operations.

To facilitate reconciliation of interagency expenses and revenues, do not post cost directly to “in-process 

type” asset accounts. Agencies must first record cost, such as direct labor (payroll and benefits) and direct 

materials that do not meet agency established capitalization thresholds, in the appropriate USSGL account 

600000 series expense account. Use USSGL account 661000, “Cost Capitalization Offset” to apply the 

cost to the desired “in-process type” asset account. Do not record amounts applied to asset accounts under 

this method to USSGL account 88XXXX series accounts.

The transactions illustrate USSGL accounts without applicable attribute values. Therefore, a single 

transaction listed here may translate to several similar transactions in the agency’s accounting system 

depending on how many combinations of USSGL accounts and attribute values are valid to record the 

agency’s activities. Agencies must post transactions using the 6-digit USSGL account plus valid attribute 

values to fully comply with implementation of the USSGL at the transaction level and to facilitate necessary 

central agency reporting. Additionally, since the 6-digit base account combined with valid attributes is itself 

a USSGL account, agencies must post debit and credit entries to reclassify balances even when the 6-digit 

base account is the same.

Transactions affecting budgetary status may contain debit or credit postings to multiple USSGL status 

accounts that may be valid for a particular transaction. Choose a USSGL account appropriate to the status 

of authority in the affected TAFS and the accounting event recorded.

All transactions apply to activity with federal and non-federal entities unless limited by account definition or 

otherwise noted in the transaction description.

A USSGL transaction crosswalk can be obtained on the TFM website.
Page3of3

The transaction reference provides an example of where this transaction appears. It may not provide all 

possible USSGL implementation guidance that contains this transaction.

Section III Page Number

USSGL Account Transaction Categories (AC) III AC - 1

USSGL Account Transaction Listing (AL) III AL - 1

USSGL Account Transactions (AT) III AT - 1

USSGL Account Transaction Postings (AP) III AP - 1

Note: The following alpha extensions to transaction numbers indicate:

R = The USSGL transaction noted with the “R” extension contains instructions to reverse in the 

comment.

AP = The USSGL transaction noted with the “AP” extension contains instructions to also post another 

transaction in the comment.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Categories

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-12 III AC - 1 June 2022

A. Funding

100 - 399 Budgetary Resources Other Than Collections

400 - 699 Authority Transfers

700 - 799 Reimbursables and Other Income

B. Disbursements and Payables

100 - 299 Payments/Purchases

300 - 399 Commitments/Undelivered Orders/Expended Authority - Unpaid

400 - 599 Payables/Accrued Liabilities

600 - 699 Advances and Prepayments

C. Collections and Receivables

100 - 399 Receipts

400 - 599 Receivables/Accrued Revenue

600 - 799 Asset Sale and Disposition (Gains and Losses)

D. Adjustments/Write-offs/Reclassification

100 - 299 Upward and Downward Adjustments

300 - 399 Prior-Period Adjustments

400 - 499 Write-offs

500 - 799 Reclassification/Revaluation

E. Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections

100 - 399 Accrual, Depreciation, Amortization, and Depletion

400 - 499 Accumulated and Allocated Costs Not in Categories Above

500 - 799 Transfers Without Budgetary Impact

F. Yearend

100 - 299 Preclosing Entries

300 - 499 Closing Entries

G. Memorandum Entries

100 - 299 All Memorandum Entries (Excluding Closing Memorandum Entries)

H. Other Specialized Transaction Entries

100 - 799 Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 1 September 2022

A102 To record an anticipated appropriation.

A104 To record the enactment of appropriations.

A105 To provide budgetary resources to cover an upward adjustment of a prior-year obligation 

pursuant to a prior year appropriation act.

A108 To record authority that was temporarily reduced and subsequently reclassified as a closing 

entry in the previous year.

A110 To record in the gaining fund the reappropriation of authority from an expired losing fund 

to an unexpired gaining fund.

A112 To record in the losing fund the reappropriation of authority from an expired losing fund to 

an unexpired gaining fund.

A114 To record an anticipated appropriation expenditure transfer from a trust fund to a general 

fund.

A115 To record anticipated reimbursements that will be used to substitute contract authority.

A116 To record budgetary authority apportioned by the Office of Management and Budget and 

available for allotment.

A117 To record anticipated spending authority from offsetting collection temporarily precluded 

from obligation.

A118 To record anticipated resources apportioned but not available for obligation until they are 

realized for anticipated resources in programs subject to apportionment.

A119 To record anticipated resources in programs exempt from apportionment.

A120 To record the allotment of authority.

A121 To record anticipated authority temporarily unavailable pursuant to public law.

A123 To record the realization of previously anticipated authority.

A124 To withdraw recoveries of prior-year obligations and/or non-expenditure transfers derived 

from special or non-revolving trust fund receipts (made available from previously 

precluded amounts). This account should be used in Treasury accounts that have/had 

outstanding balances in USSGL account 439700.

A125 To record a reduction in authority for advance funding made available in the previous year.

A126 To record amounts specifically withheld from apportionment by the Office of Management 

and Budget (OMB.)

A127 To record budget authority (derived from special or trust fund receipts or the General Fund 

of the U.S. Government) temporarily precluded from obligation in a special or trust nonrevolving fund expenditure account.

A128 To record authority temporarily unavailable pursuant to public law.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 2 September 2022

A129 To record spending authority from offsetting collections temporarily precluded from 

obligation.

A130 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, 

temporarily unavailable as a result of a refund collected or recovery of a prior-year 

obligation that is unavailable for obligation and is to be reclassified as "Receipts 

Unavailable for Obligation Upon Collection" at year-end.

A131 To record a permanent reduction of borrowing or contract authority.

A132 To record a permanent reduction of unexpended appropriations.

A133 To record budget authority permanently reduced in a special or trust expenditure Treasury 

Appropriation Fund Symbol funded by a special or trust unavailable receipt account.

A134 To record appropriated receipts permanently reduced and canceled by legislative action in 

special and trust Treasury Appropriation Fund Symbols.

A135 To record budget authority temporarily reduced by legislative action. This transaction may 

be used in special and trust Treasury Appropriation Fund Symbols that are designated by 

Treasury as available for investment, or in revolving funds, or for reductions of spending 

authority from offsetting collections if deemed appropriate by the Office of Management 

and Budget (OMB) and/or specific legislative action.

A136 To record rescission and withdrawal of funds for balances previously recorded as pending 

rescission.

A137 To record unobligated balances withheld from availability pending congressional action or 

Presidential rescission proposal.

A138 To record estimated recoveries of prior-year unpaid obligations.

A139 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, 

temporarily unavailable as a result of a refund collected or recovery of a prior-year 

obligation that is unavailable for obligation and is to be reclassified as "Receipts and 

Appropriations Temporarily Precluded From Obligation" at year-end.

A140 To record anticipated collections including refunds from prior-year amounts that were 

obligated and outlayed in unexpired Treasury Account Symbol (TAS.)

A141 To record the withdrawal of funds for reductions of unexpended appropriations previously 

recorded when the fund withdrawal did not simultaneously occur.

A142 To record anticipated non-expenditure transfers to a General Fund Receipt Account.

A143 To record anticipated capital transfers to a General Fund Receipt Account.

A144 To record unexpended appropriations (derived by non-expenditure transfer) permanently 

reduced by legislative action in General Fund Treasury Appropriation Fund Symbols 

(TAFS.)

A145 To record offsetting collections permanently reduced and canceled by legislative action in 

revolving Treasury Appropriation Fund Symbols.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 3 September 2022

A146 To record subsidy disbursed by the program fund not previously accrued.

A147 To record in a miscellaneous receipt Treasury Appropriations Fund Symbol (TAFS), an 

amount (derived by non-expenditure transfer) that was permanently reduced in an 

associated General Fund TAFS.

A148 To record decreases to indefinite borrowing authority.

A149 To withdraw recoveries of anticipated prior-year obligations and/or nonexpenditure 

transfers derived from special or non-revolving trust fund receipts (made available from 

previously precluded amounts.) This account should be used in Treasury accounts that 

have/had outstanding balances in USSGL account 439700.

A150 To record anticipated budget authority (derived from special or trust fund receipts or the 

General Fund of the U.S. Government) temporarily precluded from obligation in a special 

or trust non-revolving fund expenditure account.

A152 To record indefinite or definite borrowing authority.

A155 To record an appropriation to liquidate obligations initially incurred against the authority to 

borrow when the borrowing authority was not exercised.

A156 To record the drawing of cash to fund borrowing authority from the Bureau of the Fiscal 

Service or the Federal Financing Bank. This includes non-credit reform borrowings to 

repay interest (capitalized loan interest.)

A157 To record a non-expenditure nonallocation transfer-in between two trust funds of an 

appropriation to liquidate contract authority, representing contract authority previously 

transferred.

A158 To record actual reductions to indefinite borrowing authority previously anticipated.

A159 To record the amount of borrowing authority that was substituted with offsetting 

collections when the borrowing was not exercised.

A160 To record a non-expenditure nonallocation transfer-out between two trust funds of an 

appropriation to liquidate contract authority, representing contract authority previously 

transferred.

A161 To record the transfer-in of contract authority from one nonallocation trust fund account to 

another, prior to the actual transfer of liquidating authority and fund balance, based upon 

legislative guidance. This transaction may only be recorded by the Department of 

Transportation.

A163 To record the transfer-out of contract authority from one nonallocation trust fund account 

to another, prior to the actual transfer of liquidating authority and fund balance, based upon 

legislative guidance. This transaction may only be recorded by the Department of 

Transportation.

A164 To record anticipated reductions to borrowing authority.

A165 To record the return (transfer-out) of contract authority from one nonallocation trust fund 

account back to the originating nonallocation trust fund account. This transaction may only 

be recorded by the Department of Transportation.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 4 September 2022

A166 To record definite and indefinite contract authority based on legislation.

A167 To record the return (transfer-in) of contract authority from one nonallocation trust fund 

account back to the originating nonallocation trust fund account. This transaction may only 

be recorded by the Department of Transportation.

A168 To record payments received from foreign partners to liquidate contract authority and to 

recognize liability to fulfill Foreign Military Sales cases.

A169 To record the portion of an appropriation to liquidate obligations incurred against contract 

authority that is no longer required.

A170 To record the warrant liquidating contract authority.

A171 To record an appropriation to liquidate contract authority that is supported by a nonexpenditure transfer of funds from a Treasury managed trust fund Treasury Appropriation 

Fund Symbol.

A172 To record anticipated actual reductions to contract authority.

A173 To record an appropriation to liquidate contract authority that is not yet supported by a 

non-expenditure transfer of funds from a Treasury managed trust fund Treasury 

Appropriation Fund Symbol (TAFS).

A174 To record an unanticipated actual decrease to indefinite contract authority.

A175 To record a non-expenditure transfer-in of funds from a Treasury managed trust fund 

Treasury Appropriation Fund Symbol (TAFS) that liquidates a previously established 

receivable for contract authority.

A176 To record the substitution of contract authority by unfilled customer orders without 

advance.

A177 To record the transfer-in of contract authority from a parent account to a recipient account 

based upon an approved letter. The non-expenditure allocation transfer of funds has not yet 

been accomplished.

A178 To record anticipated adjustments/decreases to contract authority.

A179 To record the transfer-out of contract authority from a parent account to a recipient account 

based upon an approved letter. The non-expenditure allocation transfer of funds has not yet 

been accomplished.

A180 To record a non-expenditure allocation transfer-out from a parent account to a recipient 

account representing contract authority previously transferred.

A181 To record a non-expenditure allocation transfer-in from a parent account to a recipient 

account representing contract authority previously transferred.

A182 To record the liquidation of contract authority by unfilled customer orders with advance.

A183 To record in the receipt account the amount of appropriated receipts from an agency's 

unavailable receipt account to an expenditure account.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 5 September 2022

A184 To record the amount of appropriated receipts from an agency's unavailable receipt account 

to an expenditure account.

A185 To record in a special or trust unavailable receipt Treasury Appropriation Fund Symbol 

(TAFS), an amount that was temporarily reduced in an associated special or trust 

expenditure TAFS. Or to record in a miscellaneous receipt account, an amount that was 

permanently reduced and cancelled in an associated special or trust expenditure TAFS.

A186 To record revenue to available non-revolving trust funds and special funds, in which the 

revenue is immediately available for obligation.

A187 To record the liquidation of contract authority for collections against reimbursable 

customer orders that were substituted for contract authority and have now been earned.

A188 To record revenue to available non-revolving trust funds and special funds, in which the 

revenue is not immediately available for obligation upon collection. A credit to USSGL 

account 439400 acts as a contra-resource account. However, these receipts may be 

available for investment.

A189 To record a temporary reduction of new budgetary resources and fund balance in a trust or 

special fund expenditure account that was funded by an unavailable receipt account.

A190 To record receipts in available trust funds and special funds that become available for 

obligation after not being available for obligation when originally collected. A debit to 

USSGL account 439400 provides new budget authority.

A191 To record authority made available from offsetting collections derived from previously 

accrued daily inflation Treasury Inflation Protected Securities to revolving funds 

previously precluded from obligation.

A192 To record authority made available from receipt or appropriation balances previously 

precluded from obligation.

A193 To record authority made available from offsetting collections derived from previously 

accrued daily deflation Treasury Inflation Protected Securities to revolving funds 

previously precluded from obligation.

A194 To record authority made available from offsetting collection balances previously 

precluded from obligation.

A195 To record the collection of revenue for non-revolving trust and special funds that were 

previously accrued.

A196 To record the annualized level of an appropriation provided under a continuing resolution.

A197 To record Fund Balance With Treasury while awaiting a warrant.

A198 To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under 

a Continuing Resolution to zero upon the enactment of an appropriation and receipt of a 

Treasury Appropriation Warrant.

A199 To record an adjustment to the annualized level of an appropriation when the enacted level 

is less than the proposed annual level (based on a continuing resolution.)
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 6 September 2022

A200 To record the cancellation of outstanding debt where there is not an appropriation warrant.

A202 To record in the financing account an appropriation received for a positive modification 

adjustment transfer.

A204 To record positive modifications for subsidy cost and adjustment transfers related to Direct 

Loans in the financing account.

A206 To record positive modifications for subsidy cost and adjustment transfers to Direct Loans 

and Loan Guarantee liabilities in the program account.

A208 To record negative modifications for subsidy cost and adjustment transfers related to Direct 

Loans and Loan Guarantee liabilities in the program account.

A210 To record a transfer-out of financing sources and fund balance from Custodial Statement 

collections via the Central Accounting Reporting System (CARS) CTA Module.

A212 To record the financing sources transferred into a special or nonrevolving trust fund from a 

General Fund Receipt Account.

A213 To record the amount of anticipated offsetting collections or offsetting receipts used to 

reduce the appropriation derived from the General Fund of the U.S. Government while 

waiting for the appropriation warrant to be adjusted.

A216 To withdraw recoveries of prior-year obligations derived from repayable advances and to 

be used for repayment of the repayable advance. This account should be used in Treasury 

accounts that have/had outstanding balances in USSGL account 415900.

A217 To record in the transferring agency the non-expenditure transfer of uncollected subsidy 

from program account.

A218 To record in the receiving agency the non-expenditure transfer of uncollected subsidy from 

program account.

A220 To record the financing sources transferred into a general or revolving fund expenditure 

account from a General Fund Receipt Account.

A222 To record in the transferring agency the non-expenditure transfer of borrowing authority 

carried forward.

A223 To record in the receiving agency the non-expenditure transfer of borrowing authority 

carried forward.

A250 To record interest received for a non-Bureau of the Fiscal Service security held outside of 

Treasury in a special or non-revolving trust fund.

A251 To record interest received for a non-Bureau of the Fiscal Service security held outside of 

Treasury in a revolving or revolving trust fund.

A252 To record the net amount of Agency or guaranteed principal received in excess of the 

amount of principal repaid to the Bureau of the Fiscal Service by FFB. This TC is for 

Federal Financing Bank (FFB) use only.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 7 September 2022

A253 To record the net amount of Agency or guaranteed principal received in deficit of the 

amount of principal repaid to the Bureau of the Fiscal Service by FFB. This TC is for 

Federal Financing Bank (FFB) use only.

A402 To record amounts anticipated by a receiving allocation Treasury Appropriation Fund 

Symbol for transfers-in.

A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

A406 To record a transfer-out of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

A408 To record the non-expenditure transfer-in of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

unexpended appropriations.

A410 To record the non-expenditure transfer-in of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

appropriated receipts.

A412 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

unexpended appropriations.

A414 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

appropriated receipts.

A416 To record realized authority to be transferred in to a receiving allocation Treasury 

Appropriation Fund Symbol (TAFS), where the parent TAFS maintains invested balances, 

prior to the SF 1151: Nonexpenditure Transfer Authorization request.

A417 To record in the transferring agency the transfer-out of current-year borrowing authority 

converted to cash previously anticipated, accomplished via SF 1151: Non-expenditure 

Transfer Authorization, where the source of the transfer is derived from borrowing 

authority converted to cash.

A418 To record in the receiving agency the transfer-in of current-year borrowing authority 

converted to cash previously anticipated, accomplished via SF 1151: Non-expenditure 

Transfer Authorization, where the source of the transfer is derived from borrowing 

authority converted to cash.

A420 To record an actual non-expenditure transfer-in to an allocation Treasury Appropriation 

Fund Symbol, where the parent maintains invested balances via an SF 1151: 

Nonexpenditure Transfer Authorization.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 8 September 2022

A422 To record the adjustment in an allocation Treasury Appropriation Fund Symbol for the 

amount receivable from invested balances when the budget authority is temporarily 

reduced.

A424 To adjust the payable due for amounts previously appropriated to the allocation Treasury 

Appropriation Fund Symbol (TAFS) from the parent TAFS that maintains invested 

balances as a result of an enacted temporary reduction.

A426 To record realized authority to be transferred out to a receiving allocation Treasury 

Appropriation Fund Symbol, where the parent maintains invested balances, prior to the SF 

1151: Nonexpenditure Transfer Authorization request.

A430 To record an actual non-expenditure transfer-out to an allocation Treasury Appropriation 

Fund Symbol, where the parent maintains invested balances via SF 1151: Nonexpenditure 

Transfer Authorization.

A432 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from unexpended appropriations.

A434 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

A436 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and 

funds from allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A438 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and 

funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A440 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from unexpended appropriations.

A442 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from appropriated receipts.

A444 To record in the parent agency the return (transfer-in) from the receiving agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from unexpended appropriations.

A446 To record in the parent agency the return (transfer-in) from the receiving agency of 

unobligated unexpired authority and funds from an allocation transfer not previously 

anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the 

source of the transfer is derived from appropriated receipts.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 9 September 2022

A448 To record a transfer-in of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

A450 To record a transfer-in of unobligated unexpired authority and funds from an allocation 

transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

A452 To record in the receiving agency the return (transfer-out) to the parent agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

A454 To record in the parent agency the return (transfer-in) from the receiving agency of 

unobligated expired authority and funds from an allocation transfer, accomplished via SF 

1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

A456 To record the transfer-out of expired unobligated expenditure transfers receivable.

A458 To record the transfer-in of expired unobligated expenditure transfers receivable.

A460 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from unexpended appropriations.

A462 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from appropriated receipts.

A464 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from unexpended appropriations.

A466 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived 

from appropriated receipts.

A467 To record the non-expenditure transfer-in of expired unobligated balances from another 

expired Treasury Appropriation Fund Symbol.

A468 To record in the receiving agency the anticipated transfer-in of current-year authority or 

prior-year balances.

A469 To record the nonexpenditure transfer-out of expired unobligated balances to another 

expired Treasury Appropriation Fund Symbol.

A470 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances that were previously anticipated.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 10 September 2022

A472 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A474 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A476 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A478 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A480 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A482 To record in the receiving agency the transfer-in of current-year authority or prior-year 

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A484 To record in the transferring agency the transfer-out of current-year authority or prior-year 

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from unexpended appropriations.

A486 To record in the transferring agency the transfer-out of current-year authority or prior-year

balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer 

Authorization, where the source of the transfer is derived from appropriated receipts.

A488 To record in the transferring agency the actual non-expenditure transfer-out of current-year 

or prior-year authority with unpaid undelivered orders for trust or special funds or 

obligations supported by spending authority from offsetting collections.

A490 To record in the transferring agency the actual non-expenditure transfer-out of current-year 

or prior-year authority with unpaid undelivered orders for General Fund appropriations.

A492 To record in the transferring agency the actual transfer-out of current-year or prior-year 

authority with unpaid expended authority and related accounts payable.

A494 To record in the transferring agency the actual transfers-out during the fiscal year of 

authority with prepaid/advanced undelivered orders from current or prior years for General 

Fund appropriations.

A496 To record in the receiving agency the actual transfers-in during the fiscal year of authority 

with prepaid/advanced undelivered orders from current or prior years for General Fund 

appropriations.

A498 To record a federal fund receivable for an expenditure transfer from a trust fund.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 11 September 2022

A499 To record the adjustment of a federal fund receivable for a previously established 

expenditure transfer receivable, where a corresponding temporary reduction or cancellation 

is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS).

A500 To record in a trust fund a payable for an expenditure transfer-out to a federal fund relating 

to non-exchange transactions.

A501 To record accrual of old IMF Quota Payments to General Fund Receipt Accounts.

A502 To record the actual federal fund collection resulting from an expenditure transfer from a 

trust fund, that was previously established as a receivable.

A504 To record in a trust fund the outlay and reduction of the payable for an expenditure 

transfer-out to a federal fund.

A506 To record in the receiving agency the actual non-expenditure transfer-in of current-year or 

prior-year authority with unpaid undelivered orders for General Fund appropriations.

A508 To record in the receiving agency the actual non-expenditure transfer-in of current-year or 

prior-year authority with unpaid undelivered orders for trust or special funds or obligations 

supported by spending authority from offsetting collections.

A510 To record in a trust fund expenditure transfers-in from a federal fund relating to nonexchange transactions.

A511 To record the refunds collected from prior fiscal year obligations that were outlayed in the 

Treasury Forfeiture Fund.

A512 To record in a trust fund expenditure transfers-out to a federal fund relating to nonexchange transactions.

A513 To record the return of funds (i.e., derived from special fund receipts) received in a prior 

fiscal year from the Treasury Forfeiture Fund as an obligation and outlay in the current 

fiscal year.

A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general 

fund (if directed by public law) relating to non-exchange and exchange transactions.

A516 To record a receivable for amounts appropriated from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure (non-allocation) transfer of funds. This amount is specified in the agency's 

appropriation or authorization act.

A518 To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) 

when the budget authority is temporarily reduced.

A519 To record the adjustment of the receivable in a Treasury Appropriation Fund Symbol 

(TAFS) when the budget authority is cancelled.

A520 To record a payable for amounts appropriated from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure (non-allocation) transfer of funds. This amount is specified in the agency's 

appropriation or authorization act.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 12 September 2022

A522 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol 

(TAFS) that results from a temporary reduction in the Agency Trust Fund Expenditure 

TAFS.

A523 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol 

(TAFS) that results from a cancellation in the Agency Trust Fund Expenditure TAFS.

A524 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for 

amounts previously appropriated and recorded as receivables.

A526 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for 

amounts previously appropriated and recorded as payables.

A528 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This 

amount is specified in the agency's appropriation or authorization act.

A530 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This 

amount is specified in the agency's appropriation or authorization act.

A531 To record a non-expenditure (non-allocation) transfer-in of funds to a specific invested 

Treasury Appropriation Fund Symbol (TAFS) from a receiving TAFS that is canceling and 

returning unobligated balances.

A532 To record the receivable for amounts to be transferred in of unrealized non-expenditure 

(non-allocation) appropriation transfers between two trust funds or two federal funds (as 

defined by the Office of Management and Budget), where there is investment authority 

involved.

A534 To record the payable for amounts to be transferred out of unrealized non-expenditure 

(non-allocation) appropriation transfers between two trust funds or two federal funds (as 

defined by the Office of Management and Budget), where there is investment authority 

involved.

A536 To record the actual non-expenditure (non-allocation) transfer-in of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 

417100 "Non-Allocation Transfers of Invested Balances-Receivable."

A538 To record the actual non-expenditure (non-allocation) transfer-out of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 

417200 "Non-Allocation Transfers of Invested Balances-Payable."

A540 To record in the transferring agency the non-expenditure transfer-out of budgetary 

resources receivable.

A542 To record in the receiving agency the non-expenditure transfer-in of budgetary resources 

receivable.

A544 To record in the transferring agency the non-expenditure transfer-out of unfilled customer 

orders without advance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 13 September 2022

A546 To record in the receiving agency the non-expenditure transfer-in of unfilled customer 

orders without advance.

A548 To record in the transferring agency the actual transfers-out during the fiscal year of 

authority with prepaid/advanced undelivered orders from current or prior years for trust or 

special funds or obligations supported by spending authority from offsetting collections.

A550 To record in the receiving agency the actual transfers-in during the fiscal year of authority 

with prepaid/advanced undelivered orders from current or prior years for trust or special 

funds or obligations supported by spending authority from offsetting collections.

A556 To record in the receipt account the amount of appropriated receipts to be appropriated 

from an agency's unavailable receipt account to an expenditure account.

A702 To record anticipated reimbursements.

A704 To record in the performing agency a reimbursable agreement that was not previously 

anticipated.

A706 To record in the performing agency a reimbursable agreement without an advance that was 

previously anticipated.

A708 To record the collection of revenue earned in the performing agency for a reimbursable 

agreement without an advance that was previously anticipated. In this situation, the trading 

partner is another federal entity or a non-federal entity that is allowed by law to be treated 

as a federal entity.

A710 To record earned revenue in the performing agency related to a reimbursable agreement or 

other income from a non-federal entity.

A711 To record earned revenue in the performing agency related to a reimbursable agreement or 

other income from a federal agency.

A712 To record the refund of an advance to the ordering entity for the completion of a prior-year 

reimbursable order.

A714 To record revenue earned in the performing agency for goods or services performed on a 

reimbursable order without an advance.

A715 To record funded FECA revenue by the Department of Labor.

B102 To record payment of payroll.

B103 To record a disbursement of pension benefit payments.

B104 To record in a loan guarantee financing account a disbursement to a third party, where no 

asset is received. This transaction, for example, includes payments of default claims and 

interest supplements.

B105 To record the subsidy expense in the program fund that is paid to the financing fund when 

the loan is disbursed.

B106 To record subsidy disbursement from the program account to the financing account not 

previously obligated.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 14 September 2022

B107 To record payment and disbursement of funds not previously accrued.

B108 To record a loss in the imprest fund.

B109 To record payment of interest not previously accrued.

B110 To record a confirmed disbursement schedule where an unpaid delivered order was 

previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry.

B111 To record the actual capital transfer to repay a negative modification adjustment transfer to 

the General Fund from a financing fund.

B112 To record accrued interest paid.

B113 To record capitalized loan interest paid on Federal Financing Bank (FFB) non-credit 

reform loans borrowed from Treasury.

B114 To record disbursement for liens on collateral acquired from defaulted loans guaranteed 

after 1992.

B115 To record a confirmed disbursement schedule where an upward adjustment of a prior-year 

unpaid delivered order was previously accrued.

B116 To record disbursement without a lien on collateral acquired from defaulted loans 

guaranteed after 1992.

B118 To record a tax refund funded by directly reducing offsetting collections paid by the 

collecting agency.

B119 To record the actual capital transfer to repay a portion of a capital investment (usually an 

appropriation to a revolving fund).

B120 To record principal repayments to the Bureau of the Fiscal Service and the Federal 

Financing Bank via non-expenditure transfers that were previously anticipated. For 

example, this transaction includes repayments of principal and repayments due to 

modifications of credit reform loans.

B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the 

Federal Financing Bank that were not previously anticipated. For example, this transaction 

includes repayments of principal, repayments due to modifications of credit reform loans, 

and repayments of capitalized loan interest from non-credit reform loans.

B122 To record repayments of other debt.

B123 To record in the issuing entity, the sale of federal securities at par value.

B124 To record the purchase of federal securities acquired at par value by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

B125 To record in the issuing entity, the sale of federal securities acquired at a premium.

B126 To record the purchase of federal securities acquired at a premium by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 15 September 2022

B127 To record in the issuing entity, the sale of federal securities at a discount.

B128 To record the purchase of federal securities acquired at a discount by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

B129 To record the purchase of accrued interest on federal securities by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

B130 To record a lien paid before personal property is sold.

B131 To record principal repayments to Treasury or the Federal Financing Bank (FFB), 

excluding most non-credit reform loans, resulting in a gain or loss, that were not previously

anticipated. For example, this transaction includes repayments of principal for FFB 

borrowings from Treasury and repayments due to modifications of credit reform loans.

B132 To record the purchase of federal securities acquired at par value by a nonfiduciary deposit 

fund.

B133 To record the purchase of accrued interest on federal securities by a nonfiduciary deposit 

fund.

B134 To record appropriations accrued this fiscal year.

B135 To record the gain on principal repayments to Treasury for non-credit reform loans. For 

example, this transaction may result from prepayments and early repayments of loans.

B136 To record in the liquidating account the actual capital transfer of excess cash to the General 

Fund of the U.S. Government.

B137 To record the loss on principal repayments to Treasury for non-credit reform loans. For 

example, this transaction may result from prepayments and early repayments of loans.

B138 To record in trust fund payments made to a federal fund relating to exchange transactions.

B139 To record actual capital transfers to a General Fund Receipt Account that were not 

previously anticipated.

B140 To record the purchase of foreign currency by a disbursing officer.

B141 To record the request from IMF to purchase Special Drawing Rights.

B142 To record the disbursement of foreign currency by a disbursing officer on behalf of the 

operating fund.

B143 To record the reinvestment of daily inflation of Treasury Inflation Protected Securities.

B144 To record the purchase of cash equivalents.

B146 To record a foreign currency rate intervention.

B150 To record a disbursement (not an outlay) from fund balance with Treasury in a Treasury 

General Account (TGA) to funds held by the public in a non-TGA.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 16 September 2022

B152 To record a purchase of a non-Bureau of the Fiscal Service security at par from funds held 

by the public in a non-Treasury General Account (TGA).

B153 To record the purchase of non-federal securities by the Exchange Stabilization Fund at a 

premium/discount.

B154 To record an operating expense or program cost from funds in a non-Treasury General 

Account (TGA) which results in an outlay.

B160 To record the purchase of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at par value.

B162 To record the purchase of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a premium.

B163 To record the purchase of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a discount.

B165 To record the purchase of federal securities acquired at a premium by a nonfiduciary 

deposit fund.

B166 To record the purchase of federal securities acquired at a discount by a nonfiduciary 

deposit fund.

B200 To record the initial receipt of preferred stock and/or common stock warrants as 

consideration for entering into a liquidity agreement with Government Sponsored 

Enterprises and/or beneficial interest in a Credit Facility Trust in a Treasury General Fund 

Receipt Account.

B202 To record the liquidity payment and markup of liquidity preference from the prior-year in 

the program account.

B210 To record the payment of remuneration.

B234 To record the disbursement of appropriations accrued this fiscal year that were not 

previously accrued.

B235 To record the disbursement of appropriations that were previously accrued.

B302 To record a commitment of unobligated amounts in programs subject to apportionment.

B304 To record a commitment of unobligated balances in programs exempt from apportionment.

B306 To record current-year undelivered orders without an advance.

B308 To record current-year undelivered orders with an advance.

B309 To record current-year undelivered orders with an advance using a U.S. Debit Card.

B310 To record a current-year undelivered order without an advance where the commitment is 

more than the undelivered order for commitments in programs subject to apportionment.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 17 September 2022

B312 To record a current-year undelivered order without an advance where the commitment is 

more than the undelivered order for commitments in programs exempt from 

apportionment.

B314 To record a current-year undelivered order without an advance where the commitment is 

less than the undelivered order for commitments in programs subject to apportionment.

B316 To record a current-year undelivered order without an advance where the commitment is 

less than the undelivered order for commitments in programs exempt from apportionment.

B402 To record the delivery of goods or services and to accrue a liability.

B403 To record accounts payable in a nonfiduciary deposit fund.

B404 To record a downward adjustment of a current-year unpaid undelivered order.

B405 To record accounts payable in a nonfiduciary deposit fund for administrative fees paid to 

another federal entity. This transaction is recorded only when an agency has the authority 

to charge an administrative fee to be paid by a nonfiduciary deposit fund.

B406 To record the delivery of goods and services in the same year the order was placed and to 

accrue a liability. The current-year expended authority is more than the original obligation.

B407 To record a contra expense in a nonfiduciary deposit fund for administrative fees paid to 

another federal entity. This transaction is recorded only when an agency has the authority 

to charge an administrative fee to be paid by a nonfiduciary deposit fund.

B408 To reclassify payable schedules for disbursements to "in-transit" until the payment 

schedule is confirmed.

B410 To record advances and prepayments "in transit" until disbursements are confirmed.

B412 To record an obligation and accounts payable in an unexpired appropriation for a valid bill 

related to a canceled appropriation.

B416 To record the collecting agency's estimated accrued tax refunds payable and related interest 

funded by a direct appropriation.

B417 To record in a loan guarantee financing account an accrued expense to a third party, in 

which no asset is received. This transaction includes payments of incurred default claims, 

interest supplements, and other loan guarantee financing claims.

B418 To record the accrual of interest expenses incurred, not yet paid.

B420 To record the liability for cost to be funded in the future.

B422 To record the unfunded FECA liability and unfunded unemployment liability.

B424 To record a contingent liability.

B425 To record a contingent liability related to capital transfer.

B426 To record an increase in actuarial liabilities for benefit plans.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 18 September 2022

B428 To record the payable to borrowers from sales of foreclosed property with recourse.

B430 To record the inventory purchased for a resale under historical cost (title was passed).

B432 To record the fair market value of intangible forfeited property and real and tangible 

personal property acquired through forfeiture proceedings.

B434 To record unclaimed and abandoned items/merchandise at market value when statutory 

and/or regulatory requirements for forfeiture have been met.

B436 To record the funded portion of cleanup costs that was previously estimated.

B438 To record capital lease liability.

B440 To record capitalized loan interest payable on Federal Financing Bank (FFB) non-credit 

reform loans borrowed from Treasury for interest payable amounts previously accrued.

B444 To record the IMF annual Special Drawing Right assessment accrual.

B446 To record the IMF Annual Assessment.

B450 To record a gain on current-year unpaid obligations due to fluctuation of foreign currency 

exchange rates on a non-monetary transaction, where excess obligations due to the rate 

variance are deobligated at the time of disbursement.

B452 To record a loss on current-year unpaid obligations due to fluctuation of foreign currency 

exchange rates on non-monetary transaction, where additional US equivalent dollars are 

obligated to cover the rate variance at the time of disbursement.

B602 To record revenue received in advance.

B604 To record the current-year expended authority where the undelivered order was prepaid or 

advanced. The current-year authority is the same as the original order.

B606 To record current-year expended authority using a U.S. Debit Card.

B610 To reduce an unfilled customer order with advance from a prior-year reimbursable while 

maintaining a resource to support the obligation and outlay.

C101 To record the transfer of recognized subsidy from the program fund to the financing fund.

C102 To record service in kind provided by non-federal sources.

C103 To record the collection of subsidy costs in the financing account.

C106 To record the collection of reestimated subsidy in the financing account.

C107 To record the receipt of previously anticipated collections for loans related to the Troubled 

Asset Relief Program (TARP.)

C108 To record collections in nonfiduciary deposit funds.

C109 To record the receipt of previously anticipated collections.

C110 To reclassify collections to liquidate prior-year deficiency.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 19 September 2022

C111 To record collections in clearing account Treasury Account Symbols (TAS).

C112 To record the collection of a refund of an advance or prepayment in the same year as the 

original obligation.

C113 To record receipt of coupon payment and interest collection on non-federal securities.

C114 To record unearned revenue collected in advance and deposited to a trust or special fund 

receipt account.

C115 To record interest payments received from ESF foreign currency investments for Time 

Deposits, Overnight Deposits, and Reverse Repurchase Agreements.

C116 To record in the financing fund unearned fees collected for undisbursed loans.

C117 To record in the financing fund fees collected when loans are disbursed.

C118 To record in the financing fund fees earned when loans are disbursed.

C119 To record the receipt of remuneration.

C120 To record the maturity of federal securities acquired at par value by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

C121 To record the maturity of federal securities acquired at par value by a nonfiduciary deposit 

fund.

C122 To record the maturity of federal securities acquired at a premium by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

C123 To record the maturity of federal securities acquired at a premium by a nonfiduciary 

deposit fund.

C124 To record the maturity of federal securities acquired at a discount by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

C125 To record the maturity of federal securities acquired at a discount in a nonfiduciary deposit 

fund.

C126 To record maturity and reversing interest accrual for Exchange Stabilization Fund 

investments.

C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term 

bonds) sold at PAR and receive a coupon payment.

C128 To record the maturity of a U.S. Treasury Zero Coupon Bond by a Treasury Appropriation 

Fund Symbol (TAFS)

C130 To record the collection of a refund of an advance or prepayment that results in a 

downward adjustment to a prior-year obligation.

C132 To record the refunds collected, a downward adjustment to prior-year paid delivered 

orders, for assets purchased and expenses incurred in a prior-year that create budgetary 

resources. These refunds were not previously accrued as receivables.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 20 September 2022

C133 To record the receivable from the collecting entity for custodial collections and non-entity 

assets collected on behalf of a federal entity other than the General Fund of the U.S. 

Government.

C134 To record the refunds collected (not previously accrued as receivables) for assets purchased 

and expenses incurred in the current year.

C135 To record the collection of federal and non-federal revenue reported on the Statement of 

Custodial Activity or on the custodial footnote that is deposited.

C136 To record the collection of receivables for assets purchased or expenses incurred in a prior 

year that create budgetary resources when collected.

C137 To record the restitution of the imprest fund loss.

C138 To record the collection of refunds receivable for assets purchased or expenses incurred in 

the current year that create budgetary resources when collected.

C139 To record the deduction of an employee's pay for reimbursement of Federal Employees 

Health Benefits paid by the employer while the employee was in a leave without pay 

status.

C140 To record the collection of receivables from federal sources.

C141 To record a collection of non-federal revenue reported on the Statement of Custodial 

Activity or on the custodial footnote that is deposited into a General Fund Receipt Account.

C142 To record a contra-revenue in the amount of revenue collected for others and to establish a 

custodial liability.

C143 To record the collection of receivables of custodial revenue from a non-federal source that 

is deposited to a miscellaneous receipt account.

C144 To record undeposited collections.

C145 To record the collection of revenue or other financing sources that were not previously 

accrued into a General Fund Receipt Account. These collections are not reported on the 

Statement of Custodial Activity.

C146 To record the collection of previously accrued receivables in a General Fund Receipt 

Account.

C147 To record an offset for amounts collected for others and to establish a liability for nonentity assets that are not reported on the Statement of Custodial Activity or on the custodial 

footnote.

C148 To record the payback of a bridge loan.

C149 To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit 

directly into a Treasury Account Symbol that does not have budget authority.

C150 To record the receipt of other cash and noncash monetary assets.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 21 September 2022

C151 To record the collection of capitalized loan interest receivable by the Bureau of the Fiscal 

Service and deposit directly into a Treasury Account Symbol that does not have budget 

authority.

C152 To record loans receivable resulting from repayable advances.

C153 To record the collection of loans receivable, accounted for under the provisions of the 

Federal Credit Reform Act, by the Bureau of the Fiscal Service and deposit directly into a 

Treasury Account Symbol that does not have budget authority.

C154 To record the collections of unaccrued interest on loans from non-federal sources.

C155 To record the transfer-in of nonbudgetary fund balance to other federal entities without 

reimbursements.

C156 To record the collection of interest receivable from securities held by a nonfiduciary 

deposit fund.

C157 To record the capitalization of interest on Exchange Stabilization Fund foreign currency 

investments.

C158 To record cash donations collected in an expenditure account, as allowed by law.

C161 To record an adjustment to loans and interest receivable based on acquired collateral 

property without recourse.

C162 To record an adjustment to loans and interest receivable based on acquired collateral 

property with recourse.

C163 To record an adjustment to loans and interest receivable based on acquired collateral 

property without recourse.

C164 To record non-cash assets donated by the public.

C166 To record a monetary instrument, including undeposited seized cash.

C170 To record the reclassification of seized monetary instruments from undeposited (recorded 

in USSGL account 153100) to deposited.

C172 To record a revenue for forfeited cash deposited to the forfeiture fund.

C174 To record undeposited cash that was forfeited.

C176 To record cash deposited after forfeiture.

C178 To record the transfer of the title of an asset to the federal government for a settlement of 

tax liability from the taxpayer.

C180 To record satisfaction of a loan by surrender of a borrower's title to collateral of 

commodity.

C182 To record a collection of an advance for an unfilled customer order.

C185 To record the collection of FECA receivables by the Department of Labor.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 22 September 2022

C186 To record the collection of receivables in the performing agency for reimbursable services.

C188 To record the collection of revenue into unavailable special fund receipt accounts.

C189 To record the financing sources transferred into an unavailable general, special, or nonrevolving trust fund receipt account from a custodial collecting entity. The special and nonrevolving trust fund receipt accounts are also classified as unappropriated.

C190 To record in trust fund payments received from a federal fund relating to exchange 

transactions.

C192 To record the acquisition of foreign currency in the foreign currency account symbol 

(X7000 series).

C194 To record reclaimed (repaid) foreign currency into the foreign currency account symbol 

(X7000 series) by a disbursing officer.

C196 To record a capital transfer received in a General Fund Receipt Account.

C200 To record the maturity of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at par value.

C202 To record the maturity of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a premium.

C204 To record the maturity of securities, accounted for under the provisions of the Federal 

Credit Reform Act, acquired at a discount.

C205 To record the amount of actual offsetting collections or offsetting receipts used to reduce 

the appropriation derived from the General Fund of the U.S. Government.

C402 To record an accrual of revenue reported on the Statement of Custodial Activity or on the 

custodial footnote that is collected by an agency to be deposited directly into a General 

Fund Receipt Account. In addition, to record administrative fees earned for administering a 

nonfiduciary deposit fund.

C403 To record a receivable for Old IMF Quota Payments.

C404 To record contra-revenue in the amount of revenue accrued and establish a custodial 

liability.

C405 To record offset for the amount accrued in a General Fund Receipt Account and to 

establish a liability for non-entity assets that are not reported on the Statement of Custodial 

Activity or on the custodial footnote.

C406 To record receivables for amounts advanced from the financing fund or liquidating fund to 

cover escrow funds.

C408 To record in the financing fund the disbursement of direct loans.

C409 To record the reclassification of interest capitalized on a loan.

C412 To record accrued receivables for modified direct or guaranteed loans moving from the 

liquidating fund to the financing fund account.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 23 September 2022

C413 To record the collection in the financing account for items related to modified direct or 

guaranteed loans originating in the liquidating fund.

C414 To record refund receivables, a downward adjustment to prior-year paid delivered orders, 

from non-federal sources for assets or expenses that do not create budgetary resources until 

collected.

C415 To record a receivable for new IMF Quota Payments under Credit Reform.

C416 To record accrued revenue from federal sources other than for reimbursables, nonrevolving trust and special funds, custodial activity, and interest on Treasury securities.

C417 To record interest receivable on non-federal securities held by a nonfiduciary deposit fund.

C418 To record interest receivable on securities held by Treasury Appropriation Fund Symbol 

(TAFS). Also recorded for federal securities held by nonfiduciary deposit funds.

C419 To record accrual of interest receivable on non-federal securities with a bond premium.

C420 To record accrued revenue or other financing sources without budgetary impact.

C421 To accrue unfunded FECA revenue from a federal source by the Department of Labor.

C422 To record accrued revenue from federal or non-federal sources for non-revolving trust 

funds and special funds.

C423 To record accrual of interest receivable on non-federal securities with a bond discount.

C424 To record establishment of current-period earnings on income received in advance.

C425 To record accounts receivable in a nonfiduciary deposit fund.

C426 To record earned revenue in a trust or special fund Treasury Appropriation Fund Symbol 

that was previously collected in advance.

C428 To record loans, interest, and fees receivable from non-federal sources for defaulted 

guaranteed loans and loan guarantee activity. Do not consider as a budgetary resource until 

collected.

C430 To record an old motor vehicle that was traded in for a new motor vehicle using the direct 

method.

C431 To record the issuance of a bridge loan.

C432 To record loans other than credit reform.

C433 To record loans receivable from non-federal sources for loans related to Troubled Assets 

Relief Program. Do not consider as a budgetary resource until collected.

C434 To record interest receivable from non-federal sources for loans related to Troubled Assets 

Relief Program. Do not consider as a budgetary resource until collected.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 24 September 2022

C435 To record the accrual of interest revenue associated with USSGL account 298500 that is to 

be collected by the Bureau of the Fiscal Service and deposited directly into a Treasury 

Account Symbol that does not have budget authority.

C436 To record the accrual of Troubled Asset Relief Program interest revenue associated with 

USSGL account 298500 that is to be collected by the Bureau of the Fiscal Service and 

deposited directly into a Treasury Account Symbol that does not have budget authority.

C437 To record the portion of the liability for non-entity assets not reported on the Statement of 

Custodial Activity related to the accrual of interest revenue that is to be collected by the 

Bureau of the Fiscal Service and deposited directly into a Treasury Account Symbol that 

does not have budget authority.

C438 To record subsidy receivable and the related interest, in the financing account, for an 

upward reestimate.

C440 To record unfunded (borrowed) foreign currency from the Foreign Currency Account 

Symbol (X7000 series) by a disbursing officer.

C444 To record capitalized loan interest receivable on non-credit reform loans for interest 

receivable amounts previously accrued.

C446 To record the reclassification of interest capitalized on a loan related to Troubled Asset 

Relief Program.

C450 To record the accrual of daily inflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

C452 To record receipt of previously accrued daily inflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is 

immediately available for obligation upon collection.

C453 To record receipt of accrued daily inflation on Treasury Inflation Protected Securities to 

revolving funds, in which the offsetting collection is not immediately available for 

obligation once credited to the expenditure TAFS.

C454 To record receipt of previously accrued daily inflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is not 

immediately available for obligation upon collection.

C455 To record the accrual of daily deflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

C456 To record receipt of previously accrued daily deflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is 

immediately available for obligation upon collection.

C457 To record receipt of accrued daily deflation on Treasury Inflation Protected Securities to 

revolving funds, in which the offsetting collection is not immediately available for 

obligation once credited to the expenditure TAFS.

C458 To record receipt of previously accrued daily deflation on Treasury Inflation Protected 

Securities to non-revolving trust funds and special funds, in which the receipt is not 

immediately available for obligation upon collection.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 25 September 2022

C600 To record the sale of non-federal securities (long-term bonds) by the Exchange 

Stabilization Fund at a premium

C601 To record the sale of non-federal securities (long-term bonds) by the Exchange 

Stabilization Fund at a discount.

C602 To record the sale of federal securities purchased at a premium and sold at a premium by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The

sale may result in a gain or a loss.

C603 To record the redemption of federal securities purchased at a premium and sold at a 

premium by a nonfiduciary deposit fund when the redemption results in a gain.

C604 To record the sale of federal securities purchased at a premium and sold at a discount by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The 

sale results in a loss.

C605 To record the redemption of federal securities purchased at a premium and sold at a 

discount by a nonfiduciary deposit fund prior to maturity when the sale results in a loss.

C606 To record the sale of federal securities purchased at a discount and sold at a premium by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The 

sale results in a gain.

C607 To record the redemption of federal securities purchased at a discount and sold at a 

premium by a nonfiduciary deposit fund when the redemption results in a gain.

C608 To record the sale of federal securities purchased at a discount and sold at a discount by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The 

sale may result in a gain or a loss.

C609 To record amounts owed to a federal Government Sponsored Enterprise (GSE) for excess 

of the GSE's liabilities over its assets.

C610 To record the sale or disposition of personal property collected for replacement property.

C611 To record the redemption of federal securities purchased at a discount and sold at a 

discount by a nonfiduciary deposit fund when the redemption results in a loss.

C612 To record the loss (or gain) from sale of foreclosed property without recourse.

C613 To record general property, plant and equipment permanently removed or partially 

impaired, but not yet disposed.

C614 To record the gain on property sold with recourse.

C615 To record the disposition of general property, plant and equipment that was permanently 

removed.

C616 To record the loss on loan receivable from the borrower on a sale with recourse.

C618 To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds 

issued by the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol 

(TAFS) other than a nonfiduciary deposit fund.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 26 September 2022

C619 To record the redemption of federal securities purchased at a premium and sold at a 

premium by a nonfiduciary deposit fund prior to maturity when the redemption results in a 

loss.

C621 To record the redemption of federal securities purchased at a discount and sold at a 

discount by a nonfiduciary deposit fund when the redemption results in a gain.

C622 To record the sale prior to maturity of investments in securities (other than those issued by 

the Bureau of the Fiscal Service) purchased at a discount and sold for a gain or loss by the 

special or non-revolving trust fund.

C624 To record the sale prior to maturity of investments in securities (other than those issued by 

the Bureau of the Fiscal Service) purchased at par or premium and sold for a gain or loss 

by the special or non-revolving trust fund.

C626 To record cash collected from a loss or a gain from the sale of excess, obsolete, and 

unserviceable assets.

C628 To record cash collected from a loss or a gain from the sale of foreclosed property.

C630 To record the sale of stockpile materials authorized to be sold. The sale may result in a gain 

or a loss.

C636 To record the collection of sale proceeds from forfeited personal property sold.

C638 To record the sale of forfeited property.

C640 To record the proceeds from commodities sold.

C642 To record a loss on the sale of commodities.

C644 To record a receivable from a non-federal entity for the sale or disposition of assets other 

than personal properties and investments.

C646 To record the sale or disposition of assets other than personal properties and investments.

C647 To record the liquidation of receivables from other federal entity for the sale or disposition 

of assets other personal properties and investments.

C648 To record a receivable from another federal entity for the sale or disposition of assets other 

than personal properties and investments.

C650 To record accounts receivable and accrue revenue from another federal entity that was 

previously anticipated.

C702 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a premium. The sale results in a gain.

C704 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a premium. The sale results in a loss.

C706 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a discount. The sale results in a gain.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 27 September 2022

C708 To record the sale of securities, accounted for under the provisions of the Federal Credit 

Reform Act, purchased at a discount. The sale results in a loss.

C750 To record, in a special or non-revolving trust fund, a redemption of securities (other than 

those issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain 

or loss where funds remain in a non-Treasury General Account (TGA).

C751 To record, in a revolving or revolving trust fund, a redemption of securities (other than 

those issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain 

or loss where funds remain in a non-Treasury General Account (TGA).

C752 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a gain. Funds remain held by the public in a non-Treasury General Account 

(TGA).

C753 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a gain. Funds remain held by the public in a non-Treasury General Account 

(TGA).

C754 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a loss. Funds remain held by the public in a non-Treasury General Account 

(TGA).

C755 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments 

in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par 

and sold for a loss. Funds remain held by the public in a non-Treasury General Account 

(TGA).

C780 To record the Bureau of the Fiscal Service's redemption of debt and related budgetary 

offset.

C784 To record the monthly redemption, investment, and interest with the Bureau of the Fiscal 

Service.

D102 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 

740000 or 740100). The authority has expired.

D103 To record the removal of unfilled customer orders without advance related to a 

corresponding downward adjustment of prior-year obligations.

D106 To record an upward adjustment of prior-year unpaid delivered orders and to accrue 

additional liability when the adjustment is not recorded as a prior-period adjustment 

(USSGL account 740000 or 740100). The authority has expired.

D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue 

additional liability when the adjustment is not recorded as a prior-period adjustment 

(USSGL account 740000 or 740100). The authority has not expired.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 28 September 2022

D108 To record a downward adjustment to prior-year paid delivered orders and to collect a 

refund when the adjustment is not recorded as a prior-period adjustment (USSGL account 

740000 or 740100).

D110 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the 

related liability when the adjustment is not recorded as a prior-period adjustment (USSGL 

account 740000 or 740100). The authority has not expired.

D112 To record a reclassification of unfunded liability to funded liability in the financing 

account.

D113 To record the reclassification reestimated subsidy expense from unfunded to funded.

D114 To record an upward adjustment of prior-year unpaid undelivered orders when the 

adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 

740100).

D120 To record a downward adjustment to unpaid prior-year undelivered orders.

D122 To record an upward adjustment to prepaid/advanced prior-year undelivered orders.

D126 To record an upward adjustment to prior-year paid delivered orders.

D128 To record a downward adjustment to prior-year paid delivered orders with no refund 

collected.

D130 To record a downward adjustment to prior-year prepaid/advanced undelivered orders with 

no refund collected.

D134 To record the delivery of goods and services ordered in a prior-year and accrue a liability. 

Expended authority is less than the original obligation and the authority is not expired.

D136 To record the amount of unfunded indefinite contract authority that is withdrawn due to 

recoveries of prior-year obligations.

D137 To record withdrawals of prior-year definite contract authority in Department of 

Transportation accounts.

D138 To record the amount of indefinite borrowing authority that is withdrawn due to recoveries 

of prior-year obligations.

D140 To record an upward adjustment to prior-year unpaid delivered orders for the change in 

allocation of budgetary resources between certain trust fund and agency general fund 

Treasury Appropriation Fund Symbol (TAFS).

D141 To record a downward adjustment to prior-year unpaid delivered orders pertaining to 

cancellations of authority in an invested Treasury Appropriation Fund Symbol (TAFS).

D142 To record a downward adjustment to prior-year unpaid delivered orders for the change in 

allocation of budgetary resources between certain trust fund and agency general fund 

Treasury Appropriation Fund Symbol (TAFS).
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 29 September 2022

D144 To record an upward adjustment to prior-year balances in budgetary receivable USSGL 

account 422500 "Appropriation Trust Fund Expenditure Transfers - Receivable" for the 

change in allocation of budgetary resources between certain trust fund and agency general 

fund Treasury Appropriation Fund Symbol (TAFS.)

D145 To record in the canceled appropriation the removal of the canceled payable upon receipt 

of a valid bill. The budgetary entry reduces the balance of authority that remained upon 

cancellation.

D146 To record an accrual of downward reestimate for loan subsidies in the program fund.

D147 To adjust the loan guarantee liability and direct loan allowance for downward reestimate of 

subsidy expense in the financing account.

D148 To accrue the transfer-out of a downward reestimate to a General Fund Receipt Account.

D149 To record negative subsidy disbursement in the financing fund.

D150 To adjust program fund for negative subsidy disbursement from the financing fund.

D302 To record appropriations used for a prior period that was a result of a change in accounting 

principle.

D304 To record appropriations used for a prior period that was a result of a correction of an error.

D306 To record a prior-period adjustment that reduces the value of a prior-year asset.

D308 To record a prior-period adjustment that reduces the value of a liability.

D310 To record a prior-period adjustment that increases the value of a prior-year asset.

D312 To record a prior-period adjustment that increases the value of a prior-year liability.

D402 To record an allowance for a reduction in exchange revenue due to noncredit losses such as 

returns, allowances, and price redeterminations from non-federal sources when realization 

is not probable (less likely than not).

D404 To record the estimated allowance for bad debts related to non-credit-reform receivables.

D405 To record the estimated allowance for bad debts related to non-credit-reform receivables in 

a nonfiduciary deposit fund. Deposit funds do not recognize net gains or losses

D406 To record the write-off of penalties and fines receivable.

D407 To record the write-off of administrative fees receivable.

D408 To record the write-off of accounts receivable.

D410 To record the write-off of taxes receivable.

D412 To record the write-off of loans receivable for loans made before fiscal 1992.

D413 To write-off loans receivable related to Troubled Assets Relief Program.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 30 September 2022

D414 To record the write-off of loans receivable and interest receivable for credit reform loans 

made after fiscal 1991.

D415 To record the write-off of interest receivable related to Troubled Asset Relief Program.

D416 To record the write-off of interest receivable.

D418 To record the write-off of assets other than investments.

D420 To record the accrued estimated uncollectible exchange revenue due to credit losses with 

related costs incurred and collected for others in a General Fund Receipt Account.

D422 To record the reduction of custodial liability by the amount of estimated uncollectible 

exchange revenue with virtually no costs collected for others in a General Fund Receipt 

Account.

D424 To record in a General Fund Receipt Account, the accrued estimated uncollectible 

nonexchange revenue and exchange revenue with virtually no cost reported on the 

Statement of Custodial Activity or on the custodial footnote.

D426 To record an adjustment to loans receivable based on acquired collateral property.

D428 To record an adjustment for actual loss of inventory.

D430 To record an adjustment for actual loss of forfeited property.

D432 To record an adjustment for actual loss of commodities that was disposed but not sold.

D434 To record assets purchased to store environmental waste from past operations at net book 

value of zero.

D436 To record a refund of offsetting collections, other than advances, that were collected in a 

prior-year.

D438 To record a refund of trust or special fund receipts that was received in a current year.

D440 To record a nonexchange gain by an entity that owes a debt that was canceled, written off, 

or has non repayment terms.

D442 To record a nonexchange loss by an entity that is owed a debt that was canceled, written 

off, or has non repayment terms.

D502 To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.

D503 To record valuation increase in Government Sponsored Enterprise Preferred and/or 

Common Stock and/or Beneficial Interest Trust at the end of year.

D504 To record clearing of the prior-year imprest fund from an annual-year Treasury 

Appropriation Fund Symbol (TAFS) at the beginning of the next fiscal year.

D506 To record disbursements from nonfiduciary deposit funds. This includes return of escrow 

amounts and erroneous receipts and disbursing escrow monies to pay bills, taxes, and 

insurance.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 31 September 2022

D507 To record the classification of amounts from clearing accounts to the appropriate Treasury 

Appropriation Fund Symbol (TAFS).

D508 To record the reclassification of expended balances held back from contractors from 

accounts payable.

D510 To record the transfer of construction-in-progress to capitalized assets or expenses.

D512 To record the realization that contractor-developed software-in-development is in 

production.

D514 To record the reclassification of expenses to asset accounts.

D516 To record the raw materials used to produce goods.

D518 To record the revaluation of foreclosed property.

D520 To record completed inventory items.

D522 To record the reclassification of inventory held for sale that meets management's criteria 

for future sale.

D523 To record the reclassification of damaged, irreparable inventory held for sale.

D524 To record damaged inventory items that need repair.

D526 To record the turn-in of a broken part from operating materials and supplies held for repair.

D528 To record the revaluation of a turned-in broken part from operating materials and supplies 

held for repair based on estimated repair costs.

D530 To record a repaired broken part that has been returned to stock as a serviceable item.

D532 To record prior-period adjustments for transitions to the allowance method for estimated 

repair costs not previously recorded.

D534 To record damaged inventory, using the direct method, items that need repair.

D536 To record prior-year adjustments for transitions to the direct method for estimated repair 

costs not previously recorded.

D538 To record issuance of a new motor vehicle to the customer. The cost of goods sold 

represents the cost of the new vehicle. Upon sale, adjust inventory allowance to reduce the 

previously unrealized holding gains/losses.

D540 To record a gain when inventory is revalued at the end of the period, using the latest 

acquisition method.

D542 To record the classification of operating materials and supplies held for use or future use 

that were damaged and cannot be consumed in operations. This entry also applies to excess 

or obsolete operating materials and supplies when the net realizable value is less than the 

book value.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 32 September 2022

D544 To record the reclassification of operating materials and supplies that meet management's 

criteria for future use.

D545 To record completed Operating Materials and Supplies items that were in development.

D546 To reclassify excess or reserved assets to assets held for use.

D548 To record an unexpected permanent decline in the value of stockpile materials. This entry 

also applies to record stockpile material at net realizable value due to damage.

D550 To record a permanent decline in value of stockpile materials that is unusual, infrequent, 

and material in dollar amount.

D552 To reclassify stockpile materials authorized to be sold.

D554 To record the forfeiture of a seized monetary instrument.

D555 To record a removal of a seized monetary instrument.

D556 To record the conversion to cash for a forfeited monetary instrument.

D558 To record forfeited personal property placed into official use.

D560 To record forfeited personal property placed into official use at the end of the year and not 

depreciated.

D562 To record forfeited personal property authorized to be distributed/donated to another entity.

D564 To record an adjustment to the net realizable value of commodities.

D566 To record inventory that has been lost and deemed immaterial.

D568 To record inventory that has been lost and deemed material.

D569 To record inventory that has been found and deemed material.

D570 To record a gain on change in long-term assumptions related to federal pensions, Other 

Retirement Benefits or Other Post Employment Benefits, including veteran's 

compensation.

D571 To record a loss on change in long-term assumptions related to federal pensions, Other 

Retirement Benefits or Other Post Employment Benefits, including veteran's 

compensation.

D572 To record a loss from the revaluation of foreign currency at the end of an accounting 

period.

D573 To record a loss due to foreign exchange rate changes on Exchange Stabilization Fund 

assets.

D574 To record a gain from the revaluation of foreign currency at the end of an accounting 

period.

D575 To record a realized gain due to foreign exchange rate changes on Exchange Stabilization 

Fund assets.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 33 September 2022

D576 To record a loss resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

D578 To record a gain resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

D579 To record the accumulated unrealized gain or loss on financial stability and foreign 

currency investments on a monthly basis.

D580 To record the interest accruals on loan guarantee liabilities and the present value of loans.

D581 To reclassify a contingent receivable related to a capital transfer receivable in a General 

Fund Receipt Account.

D582 To record the reclassification of a reduction of an expense from unfunded to funded due to 

collection of a refund receivable.

D584 To reclassify the offset from the revenue accrued to the revenue collected for others that is 

reported on the Statement of Custodial Activity or on the custodial footnote.

D585 To reclassify the offset from the revenue or other financing sources accrued to revenue or 

other financing sources collected for others that is not reported on the Statement of 

Custodial Activity or on the custodial footnote.

D586 To reclassify tax revenue from accrued to collected.

D588 To record the movement of seized cash from a nonfiduciary deposit fund to a special 

receipt account upon forfeiture.

D589 To record the market value adjustment between the amortized cost and the current market 

value of investments. In accordance with Federal Accounting Standards Advisory Board 

(FASAB) SFFAS No. 5, "Accounting for Liabilities of the Federal Government," 

paragraph 50, do not use this transaction for market adjustments for fixed value securities.

D591 To record the monetization of SDR certificates.

D592 To record fair value adjustments (unrealized gain) of Exchange Stabilization Fund 

investments.

D594 To record fair value (unrealized loss) of Exchange Stabilization Fund investments.

D595 To record allocations on Special Drawing Rights.

D600 To record the reclassification of Exchange Stabilization Fund investment.

D601 To record reclassification of Exchange Stabilization Fund foreign currency rate adjustment.

D602 To record an IMF Quota increase due to a new agreement for Special Drawing Rights.

D603 To record the reclassification of rate adjustment for fixed rate investment with the Bank of 

International Settlement.

D604 To record the realized gains from the revaluation to US dollar for Special Drawing Rights 

Holdings.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 34 September 2022

D606 To record the realized loss from the revaluation to US dollar for Special Drawing Rights 

Holdings.

D608 To record the realized loss from the revaluation to US dollars for Special Drawing Right 

allocations.

D610 To record the realized gain from the revaluation to US dollars for Special Drawing Right 

allocations.

D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.

D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.

D616 To record the true-up of Special Drawing Rights interest accrual and charges for the 

quarter.

D618 To record a gain on prior-year unpaid obligations due to fluctuation of foreign currency

exchange rates on a non-monetary transaction, where excess obligations of a prior-year are 

adjusted downward due to the rate variance at the time of disbursement.

D622 To record the amount of indefinite appropriation derived from the General Fund of the U.S. 

Government that is withdrawn due to recoveries of prior-year obligations. Also use to 

return any unused resources provided to cover upward adjustments.

D624 To record total resources, including unobligated balances of definite contract authority in 

non-revolving trust funds, contract authority, mandatory appropriations, and offsetting 

collections, temporarily unavailable pursuant to obligation limitations on all budgetary 

resources pursuant to laws specific to the Department of Transportation.

D626 To record a loss on prior-year unpaid obligations due to fluctuation of foreign currency 

exchange rates on a non-monetary transaction, where excess obligations of a prior-year are 

adjusted upward due to the rate variance at the time of disbursement.

E102 To record the accrued payroll at the end of the accounting period for unpaid estimated costs 

incurred. This includes funded expenses such as payroll and grantee expenses.

E104 To record the accrued benefit at the end of the accounting period for unpaid estimated costs 

incurred. This entry is recorded by the employer agency.

E106 To record the accrued benefits at the end of the accounting period for unpaid estimated 

costs incurred. This entry is recorded by the benefit administering agency.

E108 To record the accrued liabilities other than payroll and benefits at the end of the accounting 

period for unpaid estimated costs incurred.

E109 To record the actual repair costs to inventory, using the allowance method, that were lower 

than previously estimated.

E110 To record an adjustment for under-applied overhead deemed immaterial.

E112 To record an adjustment for over-applied overhead deemed immaterial.

E113 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond in a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 35 September 2022

E114 To record adjustments for under-applied overhead, and to prorate the difference between 

the actual and applied (if material.)

E115 To record the amortization of the discount on non-federal securities in a nonfiduciary 

deposit fund.

E116 To record adjustments for over-applied overhead, and to prorate the difference between the 

actual and applied (if material.)

E117 To record the amortization of the discount on federal securities that does not affect 

budgetary resources in a Treasury Appropriation Fund Symbol (TAFS). Also recorded for 

federal securities held by nonfiduciary deposit funds

E118 To record amortization of subsidy for loans.

E119 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond issued by 

the Bureau of the Fiscal Service in nonfiduciary deposit fund.

E120 To record depreciation, amortization, and depletion expense on assets other than 

investments.

E121 To record the amortization of the discount on securities, accounted for under the Credit 

Reform Act, that does not affect budgetary resources.

E122 To record accrued and compounded interest on the liability of loan guarantees.

E124 To record in the issuing entity, the amortization of discount on securities held by a 

nonfiduciary deposit fund.

E126 To record in the issuing entity, the amortization of premium on securities held by a 

nonfiduciary deposit fund.

E204 To record the reduction of partially canceled authority for the amount of an outstanding 

payable for a valid bill related to a canceled appropriation.

E205 To record the amortization of the discount on federal securities or interest receivable in a 

nonfiduciary deposit fund.

E402 To record the imputed costs and related imputed financing sources.

E404 To record the application of overhead expenses to work-in-process.

E406 To record inventory used for operations.

E408 To record cost of goods sold.

E410 To record the estimated repair costs for an item using the allowance method.

E412 To record actual repair costs using the direct method.

E414 To capitalize previously expensed repair costs up to the serviceable value of the inventory 

item using the direct method.

E416 To record stockpile materials issued for use under the consumption method.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 36 September 2022

E418 To record in the valuation allowance account the estimated amount of liens and/or 

payments to third-party claimants against forfeited property.

E502 To record the loss on disposition of assets resulting from the transfer of ownership of 

general property, plant, and equipment (land, buildings, equipment, and other) to nonfederal entities.

E504 To record distributed personal property.

E506 To record a commodity transferred to another federal agency.

E508 To record the transfer-out of nonbudgetary or non-federal accounts receivable to other 

federal entities without reimbursement.

E509 To record the transfer-out of nonbudgetary fund balances to other federal entities without 

reimbursements.

E510 To record the transfer-out of inventory items and general property, plant, and equipment to 

other federal entities without reimbursement.

E512 To record the transfer-out of investments to other federal entities without reimbursement.

E514 To record the transfer-out of accounts payable to other federal entities without 

reimbursement.

E516 To record a capital transfer receivable in a General Fund Receipt Account.

E602 To record inventory or operating materials and supplies acquired through exchange of 

nonmonetary assets.

E604 To record the transfer-in of nonbudgetary or non-federal accounts receivable from others 

without reimbursement.

E606 To record the transfer-in of inventory items and general property, plant, and equipment 

from others without reimbursement.

E608 To record the transfer-in of investments from others without reimbursement.

E610 To record the transfer-in of accounts payable from others without reimbursement.

F104 To record adjustments for anticipated non-expenditure transfers not realized.

F106 To record the reductions of resources to match obligations in permanent indefinite funds.

F107 To record an increase of resources to match obligations in permanent indefinite funds.

F108 To record a decrease against the indefinite current year appropriation derived from the 

General Fund of the U.S. Government when a warrant is received. The authority has not 

expired.

F109 To record the removal of unfilled customer orders without advance in excess of 

obligations.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 37 September 2022

F110 To record the removal of unfilled customer orders with advance and to return advance in 

excess of obligations.

F111 To record in the ordering fund the reduction to undelivered orders so that the balance 

equals obligations in the performing fund for the related unfilled customer orders.

F112 To record adjustments for anticipated resources not realized.

F113 To record the reduction of unobligated balances for indefinite contract or indefinite 

borrowing authority at year-end.

F114 To record adjustments for anticipated reductions not realized.

F116 To record adjustments for resources realized in excess of those anticipated.

F118 To record adjustments for reductions to resources in excess of those anticipated.

F119 To record the amount of appropriation (derived from the General Fund of the U.S. 

Government) or offsetting collections previously sequestered in the unexpired phase but 

unavailable for obligation in the subsequent fiscal year that must be made available for 

cancellation.

F120 To record the cancellation of expired authority and withdraw funds.

F121 To record the amount of unobligated appropriated receipts in a trust or special fund 

expenditure account that is canceled and returned to the originating invested trust of special 

fund from which the amount was originally derived. The amounts are to be returned via SF 

1151: Non expenditure Transfer Authorization.

F122 To record the cancellation of authority not previously expired and to withdraw funds.

F123 To record the amount of unobligated appropriated receipts in a trust or special fund 

expenditure account represented as a receivable from or payable in an invested trust of 

special fund that is canceled. There is no movement of fund balance.

F124 To record the closing of General Fund Receipt Accounts associated with fund balance at 

year-end.

F125 To record the closing of General Fund Receipt Accounts associated with USSGL account 

750000 at year-end.

F126 To record an adjustment to authority temporarily unavailable for Treasury Appropriation 

Fund Symbols that do not have a Schedule N (Schedule on Unavailable Collections) in the 

President's Budget and do not report authority precluded from obligation on the Program 

and Financing Schedule P.

F127 To record a decrease against the indefinite prior year appropriation derived from General 

Fund of the U.S. Government when a warrant is received.

F128 To record the cancellation of a valid obligation and account payable in the "canceling 

appropriation."
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 38 September 2022

F129 To record an adjustment to anticipated authority temporarily unavailable for Treasury 

Appropriation Fund Symbols that do not have a Schedule N (Schedule on Unavailable 

Collections) in the President's Budget and do not report authority precluded from 

obligation on the Program and Financing Schedule P.

F130 To reinstate the valid account payable in the canceled appropriation for financial statement 

presentation.

F132 To record the reduction of receipt and appropriation balances previously precluded from 

obligation by the amount that was needed in the current-year to cover obligations. Record 

this entry as preclosing when the total amount of current-year receipts is greater than the 

amount needed to cover current-year obligations.

F134 To record the reduction of offsetting collections balances previously precluded from 

obligation by the amount that was needed in the current-year to cover obligations. Record 

this entry as preclosing when the total amount of current-year collections is greater than the 

amount needed to cover current-year obligations.

F144 To record the cancellation of a receivable for reimbursable activity.

F146 To record the cancellation of expired balances in the expenditure account and return 

amounts to the associated unavailable receipt account. A Treasury warrant is required.

F147 To reclassify the portion of unobligated available balances to unobligated unavailable in a 

no-year Treasury account where the amount is no longer available for obligation since the 

purposes for which the appropriation was enacted has been carried out.

F148 To record the return of an appropriation originally derived from the General Fund of the

U.S. Government that is reduced by an amount equivalent to the offsetting collections or 

receipts. This transaction is accomplished with a negative appropriation warrant request 

submitted to Treasury.

F301 To reclassify the balance of partially canceled authority to memorandum accounts.

F302 To record the consolidation of actual net-funded resources and reductions for withdrawn 

funds.

F303 To record the closing of Uncollected Subsidy from Program Account - Transferred.

F304 To record the closing of fiscal-year contract authority.

F305 To record the closing of appropriations to liquidate contract authority - transferred.

F306 To record the closing of fiscal-year borrowing authority.

F308 To record the closing of unobligated balances in programs subject to apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.

F309 To record the closing of Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable.

F310 To record the closing of unobligated balances in programs exempt from apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 39 September 2022

F312 To record the closing of unobligated balances to expiring authority.

F314 To record the closing of paid delivered orders to total actual resources.

F316 To record the closing of authority other than offsetting collections made available from 

balances previously precluded from obligation to authority temporarily precluded from 

obligation.

F317 To record closing of unobligated balances of appropriations derived from special or trust 

fund receipts as temporarily precluded from obligation.

F318 To record the closing of authority from offsetting collections made available from balances 

previously precluded from obligation to authority temporarily precluded from obligation.

F319 To record closing of anticipated unobligated balances of appropriations derived from 

special or trust fund receipts as temporarily precluded from obligation.

F320 To record the closing of upward adjustments to delivered orders - obligations, paid.

F322 To record the closing of downward adjustments to delivered orders - obligations, paid.

F324 To record the closing of upward adjustments and transfers to delivered orders - obligations, 

unpaid.

F325 To record the closing of downward adjustments and transfers to delivered orders -

obligations, unpaid.

F326 To record the closing of upward adjustments and transfers to undelivered orders -

obligations prepaid and advanced.

F328 To record the closing of downward adjustments and transfers to undelivered orders -

obligations prepaid and advanced.

F330 To record the closing of upward adjustments and transfers to undelivered orders -

obligations, unpaid.

F332 To record the closing of downward adjustments and transfers to undelivered orders -

obligations, unpaid.

F334 To record the closing of adjustments for changes in prior-year allocations of budgetary 

resources to the appropriate status account.

F336 To record the closing of revenue, expense, and other financing source accounts to 

cumulative results of operations.

F338 To record the closing of gains and miscellaneous items into cumulative results of 

operations.

F340 To record the closing of losses and miscellaneous items into cumulative results of 

operations.

F342 To record closing of fiscal-year activity to unexpended appropriations.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 40 September 2022

F344 To record the closing of used authority of guaranteed loan level upon completion of 

guaranteed loan programs.

F346 To record the closing of apportioned authority of guaranteed loan level into unused 

authority.

F348 To record the closing of guaranteed loans new disbursements by lenders into the 

cumulative disbursements.

F350 To record the closing of guaranteed loans new collections by lenders into the cumulative 

disbursements.

F352 To record the closing of all unused guaranteed loan authority no longer available for use.

F354 To record the reduction of receipt and appropriation balances previously precluded from 

obligation by the amount that was needed in the current year to cover obligations. Record 

this entry as post-closing when the total amount of current-year receipts is not enough to 

cover current-year obligations.

F356 To record the reduction of offsetting collections balances previously precluded from 

obligation by the amount that was needed in the current year to cover obligations. Record 

this entry as post-closing when the total amount of current-year collections is not enough to 

cover current-year obligations.

F358 To record the closing of special and trust fund refunds and recoveries temporarily 

unavailable into receipts and appropriations temporarily precluded from obligation.

F359 To record the closing of special and trust fund refunds and recoveries temporarily 

unavailable into receipts unavailable for obligation upon collection.

F360 To reclassify a temporary reduction/cancellation at year-end.

F362 To reclassify a reduction in an allocation special or trust Treasury Appropriation Fund 

Symbol (TAFS), designated by Treasury as available for investment where the parent is 

invested.

F364 To reclassify a reduction recorded in an invested parent special or trust Treasury 

Appropriation Fund Symbol (TAFS), designated by Treasury as available for investment.

F366 To reclassify a reduction recorded in an agency special or trust expenditure Treasury 

Appropriation Fund Symbol (TAFS), where the corresponding TAFS is invested.

F368 To reclassify a reduction recorded in a specific invested Treasury Appropriation Fund 

Symbol (TAFS).

F369 To reclassify cancellations of appropriated amounts receivable from invested trust or 

special funds into the appropriate USSGL account.

F370 To record the closing of memorandum accounts for purchases.

F372 To record the closing of transferred expired authority to appropriation trust fund 

expenditure transfers-receivable.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 41 September 2022

F374 To record the closing of USSGL account 408100 back to the original budgetary resource 

receivable.

F376 To record the closing of USSGL account 408200 back to the original budgetary resource 

receivable.

F378 To record the closing of USSGL account 408300 back to the original budgetary resource 

receivable.

F380 To record the closing of USSGL account 423000 back to the original budgetary resource 

receivable.

F382 To record the closing of USSGL account 423100 back to the original budgetary resource 

receivable.

F384 To record the closing of USSGL account 423200 back to the original budgetary resource 

receivable.

F386 To record the closing of USSGL account 423300 back to the original budgetary resource 

receivable.

F388 To record the closing of USSGL account 423400 back to the original budgetary resource 

receivable.

F390 To record the closing of canceled authority for partial cancellations.

F391 To close temporary sequester returned for cancellation.

F392 To record the closing of appropriations to liquidate contract authority - allocation account 

in the allocation Treasury Appropriation Fund Symbol.

F393 To record the closing of appropriations to liquidate contract authority - allocation account 

in the parent Treasury Appropriation Fund Symbol.

F396 To close Obligation Limitation - Temporary - Prior-Year and Current-Year Budget 

Authority.

G102 To record guaranteed loan level submitted on the SF 132: Apportionment and 

Reapportionment Schedule, for the Office of Management and Budget approval.

G104 To record initial receipt of the guaranteed loan level as shown on an approved 

apportionment schedule, SF 132: Apportionment and Reapportionment Schedule.

G106 To record the binding contracts entered into by private lenders.

G108 To record the disbursement of a loan.

G110 To record principal reduction due to repayment, default, or adjustment.

G120 To record activity for current-year purchases of property, plant, and equipment.

G122 To record activity for current-year purchases of inventory and related property.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 42 September 2022

G124 To record activity for current-year purchases of other assets not recorded as Property, Plant 

and Equipment (USSGL TC-G120), or Inventory and Related Property (USSGL TCG122.)

H100 To record equity contributions to increase fiduciary net assets.

H200 To record equity withdrawals or distributions of fiduciary net assets.

H300 To record the closing of fiduciary outflows and miscellaneous items into fiduciary net 

assets.

H301 To record the closing of fiduciary inflows and miscellaneous items into fiduciary net 

assets.

H310 To close equity contributions to fiduciary net assets.

H312 To close equity withdrawals or disbursements to fiduciary net assets.

H400 To record warrant for Quota increase in the International Monetary Fund assets.

H402 To record the present value payment in the International Monetary Fund.

H406 To record a Maintenance of Value Adjustment (increase), International Monetary Fund.

H410 To record an increase of the Letter of Credit for the International Monetary Fund.

H412 To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.

H420 To record the transfer-out of unobligated unexpired authority for the International 

Monetary Fund.

H422 To record the transfer-in of unobligated unexpired authority for the International Monetary 

Fund.

H424 To record a decrease for the maintenance of value adjustment and transfer the excess.

H426 To record the transfer-in of the excess funds due to the maintenance of value decrease 

adjustment.

H428 To record the return to the excess funds due to the maintenance of value decrease 

adjustment as a partial cancellation.

H430 To record payment vouchers.

H432 To record a decrease to the Reserve Position.

H434 To record a decrease in Currency.

H436 To record a decrease in the Quota due to CVA.

H438 To record a gain in the Quota.

H440 To record a loss in the Quota.

H442 To record the issuance of a new loan to International Monetary Fund.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Listing

TRANSACTION

CODE TRANSACTION DESCRIPTION

Bulletin No. 2022-16 III AL - 43 September 2022

H444 To record the repayment on the loan.

H446 To record in the FX rate change for loans (decrease in allowance/gain.)

H448 To record warrant for FX rate change.

H449 To record in the FX rate change for loans (increase in allowance/loss.)

H450 To record the Letter of Credit for Maintenance of Value due to International Monetary 

Fund.

H480 To record the consolidation of actual net-funded resources and reductions for withdrawn 

funds.
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 1 September 2022

A100 - A399 Funding - Budgetary Resources Other Than Collections

A102 To record an anticipated appropriation.

Comment: For receipt of appropriation, see USSGL TC-A104. USSGL transactions that 

reference a reversal for this transaction: A104 and A196.

Budgetary Entry

Debit 412000 Anticipated Indefinite Appropriations

 Credit 449000 Anticipated Resources - Unapportioned Authority

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

Proprietary Entry

None

A104 To record the enactment of appropriations.

Comment: Also post reversal of USSGL TC A102 if authority was previously anticipated. Use 

USSGL account 462000 for appropriations exempt from apportionment. This 

transaction is not recorded by special or non-revolving trust funds unless amounts 

are appropriated from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant.

Budgetary Entry

Debit 411100 Debt Liquidation Appropriations

Debit 411200 Liquidation of Deficiency - Appropriations

Debit 411500 Loan Subsidy Appropriation

Debit 411600 Debt Forgiveness Appropriation

Debit 411700 Loan Administrative Expense Appropriation

Debit 411800 Reestimated Loan Subsidy Appropriation

Debit 411900 Other Appropriations Realized

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A105 To provide budgetary resources to cover an upward adjustment of a prior-year obligation pursuant 

to a prior year appropriation act.

Budgetary Entry

Debit 411910 Indefinite Appropriation - Upward Adjustments

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310600 Unexpended Appropriations - Adjustments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 2 September 2022

A108 To record authority that was temporarily reduced and subsequently reclassified as a closing entry in 

the previous year.

Comment: Refer to Office of Management and Budget Circular No. A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. If the reduction is classified as a sequester amount, record only if the 

Office of Management and Budget has determined that the amount becomes 

available for obligation in the subsequent fiscal year. While it is acceptable to debit 

USSGL account 438400 in this situation, it is never acceptable for the balance in 

USSGL account 438400 to be a debit.

Reference: USSGL implementation guidance; Temporary Reduction

Budgetary Entry

Debit 438400 Temporary Reduction/Cancellation Returned by Appropriation

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A110 To record in the gaining fund the reappropriation of authority from an expired losing fund to an 

unexpired gaining fund.

Comment: See USSGL TC-A112 for the expired losing fund.

Budgetary Entry

Debit 415000 Reappropriations - Transfers-In

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A112 To record in the losing fund the reappropriation of authority from an expired losing fund to an 

unexpired gaining fund.

Comment: See USSGL TC-A110 for gaining funds. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 439000 Reappropriations - Transfers-Out

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 3 September 2022

A114 To record an anticipated appropriation expenditure transfer from a trust fund to a general fund.

Comment: In exceptional cases, this transaction may be recorded for an anticipated expenditure 

transfer to a trust fund account, for example, where the recipient account is a 

Limitation on Administrative Expenses trust fund.

Reference: USSGL implementation guidance; Transactions for SF 133 Appropriated Trust Fund 

Expenditure Transfers

Budgetary Entry

Debit 421500 Anticipated Expenditure Transfers from Trust Funds

 Credit 449000 Anticipated Resources - Unapportioned Authority

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

Proprietary Entry

None

A115 To record anticipated reimbursements that will be used to substitute contract authority.

Comment: This transaction only applies to DOD Working Capital Fund.

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

 Credit 421100 Anticipated Reimbursements Used for Substitution or Liquidation 

of Contract Authority

Proprietary Entry

None

A116 To record budgetary authority apportioned by the Office of Management and Budget and available 

for allotment.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

Proprietary Entry

None

A117 To record anticipated spending authority from offsetting collection temporarily precluded from 

obligation.

Comment: The balance in USSGL accounts 439700, 439730, and 439800 should be reflected as 

part of the end-of-year balance on Schedule N: Schedule on Unavailable Collections 

of the Budget of the United States Government. Trust and special funds whose 

authority is limited to the current year obligations will record this transaction at 

yearend as a preclosing adjusting entry.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 439801 Offsetting Collections (Anticipated) Temporarily Precluded From 

Obligation

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 4 September 2022

A118 To record anticipated resources apportioned but not available for obligation until they are realized 

for anticipated resources in programs subject to apportionment.

Comment: USSGL transactions that reference this transaction: A140 and A702

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

 Credit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Proprietary Entry

None

A119 To record anticipated resources in programs exempt from apportionment.

Comment: USSGL account 469000 is used as a funds control mechanism. While it is 

acceptable to debit USSGL account 462000 in this situation, it is never acceptable 

for the balance in USSGL account 462000 to be a debit.

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

Proprietary Entry

None

A120 To record the allotment of authority.

Comment: While it is acceptable to debit USSGL account 451000 in this situation, it is never 

acceptable for the balance in USSGL account 451000 to be a debit.

Budgetary Entry

Debit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

Proprietary Entry

None

A121 To record anticipated authority temporarily unavailable pursuant to public law.

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 439502 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Anticipated Current-Year Authority

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 5 September 2022

A123 To record the realization of previously anticipated authority.

Comment: USSGL transactions that reference this transaction: A186, A195, A202, A212, 

A220, A250, A510, A706, A708, B126, C101, C103, C106, C107, C109, C114, 

C116, C117, C124, C130, C132, C136, C154, C172, C176, C182, C190, C204, 

C412, C413, C416, C452, C602, C606, C609, C612, C614, C616, C618, C622, 

C626, C628, C636, C640, C646, C648, C650, C702, C706, D108, D110, D120, 

D134, and D618. USSGL transactions that reference a reversal for this transaction: 

C604, C608, C704, C708, and D438. For programs exempt from apportionment, use 

USSGL accounts 462000 and 469000. For status of budgetary resources at the 

apportionment level, use USSGL accounts 451000 and 459000. For unapportioned 

authority, use USSGL accounts 445000 and 449000.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A124 To withdraw recoveries of prior-year obligations and/or non-expenditure transfers derived from 

special or non-revolving trust fund receipts (made available from previously precluded amounts). 

This account should be used in Treasury accounts that have/had outstanding balances in USSGL 

account 439700.

Comment: The balance in USSGL account 439701 should be reflected as part of the end-of 

year balance on Schedule N: Special and Trust Fund Receipts Schedule of the 

Budget of the United States Government. Trust and special funds whose authority is 

limited to the current year obligations will record this transaction at year-end as a 

preclosing adjusting entry. While it is acceptable to debit USSGL account 462000 in 

this situation, it is never acceptable for the balance in USSGL account 462000 to be 

a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439701 Appropriations Temporarily Precluded From Obligation - Realized 

Prior-Year Authority

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 6 September 2022

A125 To record a reduction in authority for advance funding made available in the previous year.

Comment: While it is acceptable to credit USSGL account 411900 in this situation, it is never 

acceptable for the balance in USSGL account 411900 to be a credit.

Reference: USSGL Implementation guidance; USSGL Advance Funding Scenario

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 411900 Other Appropriations Realized

Proprietary Entry

None

A126 To record amounts specifically withheld from apportionment by the Office of Management and 

Budget (OMB.)

Comment: Reverse this transaction when authority is released.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 443000 Unapportioned Authority - OMB Deferral

Proprietary Entry

None

A127 To record budget authority (derived from special or trust fund receipts or the General Fund of the 

U.S. Government) temporarily precluded from obligation in a special or trust non-revolving fund 

expenditure account.

Comment: The balance in USSGL accounts 439700 and 439800 should be reflected as part of 

the end-of-year balance on Schedule N: Schedule on Unavailable Collections of the 

Budget of the United States Government. Trust and special funds whose authority is 

limited to the current year obligations will record this transaction at year-end as a 

preclosing adjusting entry. While it is acceptable to debit USSGL account 462000 in 

this situation, it is never acceptable for the balance in USSGL account 462000 to be 

a debit.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

 Credit 439730 Appropriations Temporarily Precluded From Obligation

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 7 September 2022

A128 To record authority temporarily unavailable pursuant to public law.

Comment: Reverse this transaction if authority becomes available. Refer to F126 for related 

preclosing entry.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

Proprietary Entry

None

A129 To record spending authority from offsetting collections temporarily precluded from obligation.

Comment: The balance in USSGL accounts 439700, 439730, and 439800 should be reflected as 

part of the end-of-year balance on Schedule N: Schedule on Unavailable Collections 

of the Budget of the United States Government. Trust and special funds whose 

authority is limited to the current year obligations will record this transaction at 

year-end as a preclosing adjusting entry. While it is acceptable to debit USSGL 

account 462000 in this situation, it is never acceptable for the balance in USSGL 

account 462000 to be a debit.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

Proprietary Entry

None

A130 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily 

unavailable as a result of a refund collected or recovery of a prior-year obligation that is 

unavailable for obligation and is to be reclassified as "Receipts Unavailable for Obligation Upon 

Collection" at year-end.

Comment: See USSGL TC-A139 for trust or special fund refunds or recoveries that are to be 

reclassified as "Receipts and Appropriations Temporarily Precluded From 

Obligation" at year-end. While it is acceptable to debit USSGL account 462000 in 

this situation, it is never acceptable for the balance in USSGL account 462000 to be 

a debit.

Reference: USSGL implementation guidance; Trust or Special Fund Guidance on Refunds of 

Prior-Year Obligations

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 8 September 2022

A131 To record a permanent reduction of borrowing or contract authority.

Comment: Refer to Office of Management and Budget Circular No. A-11 for the definition of 

reductions.

Reductions include rescissions, across-the-board reductions, and sequestrations. 

With USSGL account 439200, use Authority Type Code attribute "B" to record 

reductions of borrowing authority or Authority Type Code attribute "C" to record 

reductions to contract authority. There is no effect on USSGL account 101000, Fund 

Balance With Treasury, when borrowing authority or contract authority is reduced. 

While it is acceptable to debit USSGL account 462000 in this situation, it is never 

acceptable for the balance in USSGL account 462000 to be a debit.

Reference: USSGL implementation guidance; Permanent Reductions

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

None

A132 To record a permanent reduction of unexpended appropriations.

Comment: Credit USSGL account 299100 if fund withdrawal does not occur simultaneously. 

For withdrawal of funds, see USSGL TC-A141. Refer to Office of Management and 

Budget Circular No. A-11 for the definition of reductions. Reductions include 

rescissions, across-the-board reductions, and sequestrations. Special and trust funds 

receiving appropriations from the General Fund of the U.S. Government and/or 

transfers of unexpended appropriations may record USSGL accounts in the 310000 

series. While it is acceptable to debit USSGL account 462000 in this situation, it is 

never acceptable for the balance in USSGL account 462000 to be a debit.

Reference: USSGL implementation guidance; Permanent Reductions

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

 Credit 299100 Other Liabilities - Reductions
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 9 September 2022

A133 To record budget authority permanently reduced in a special or trust expenditure Treasury 

Appropriation Fund Symbol funded by a special or trust unavailable receipt account.

Comment: Refer to Office of Management and Budget Circular A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. Note: To return fund balance to the related special and trust 

unavailable receipt account, also post USSGL TC-A185. While it is acceptable to 

debit USSGL account 462000 in this situation, it is never acceptable for the balance 

in USSGL account 462000 to be a debit.

Reference: USSGL implementation guidance; Permanent Reductions - Unavailable Receipt 

Accounts

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury

A134 To record appropriated receipts permanently reduced and canceled by legislative action in special 

and trust Treasury Appropriation Fund Symbols.

Comment: Refer to Office of Management and Budget (OMB) Circular No. A-11 for the 

definition of reductions. Reductions include rescissions, across-the-board reductions, 

and sequestrations. This transaction applies to a permanent reduction and 

cancellation. Fund balance must be returned to a miscellaneous receipt account 

designated by OMB on an SF 1151, Nonexpenditure Transfer, coded as a capital 

transfer. Credit USSGL account 299100 if withdrawal of funds does not occur 

simultaneously. While it is acceptable to debit USSGL account 462000 in this 

situation, it is never acceptable for the balance in USSGL account 462000 to be a 

debit.

Reference: USSGL implementation guidance; Permanent Reductions - Unavailable Receipt 

Accounts

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 299100 Other Liabilities - Reductions
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 10 September 2022

A135 To record budget authority temporarily reduced by legislative action. This transaction may be used 

in special and trust Treasury Appropriation Fund Symbols that are designated by Treasury as 

available for investment, or in revolving funds, or for reductions of spending authority from 

offsetting collections if deemed appropriate by the Office of Management and Budget (OMB) 

and/or specific legislative action.

Comment: Also post USSGL TC-A422 to adjust the receivable if USSGL account 416600 was 

previously established. Also post USSGL TC-518 to adjust the receivable if USSGL 

account 412600 was previously established. When reducing spending authority from 

offsetting collections, include Authority Type Code attribute "S" to ensure proper 

flow OMB Schedule P. Refer to OMB Circular No. A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. While it is acceptable to debit USSGL accounts 451000, 461000, and 

462000 in this situation, it is never acceptable for the balance in any of these 

accounts to be a debit.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 438200 Temporary Reduction - New Budget Authority

 Credit 438300 Temporary Reduction - Prior-Year Balances

Proprietary Entry

None

A136 To record rescission and withdrawal of funds for balances previously recorded as pending 

rescission.

Comment: Credit USSGL account 299100 if fund withdrawal does not occur simultaneously. 

Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. While it is acceptable to debit USSGL account 

462000 in this situation, it is never acceptable for the balance in USSGL account 

462000 to be a debit.

Budgetary Entry

Debit 442000 Unapportioned Authority - Pending Rescission

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

 Credit 299100 Other Liabilities - Reductions
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 11 September 2022

A137 To record unobligated balances withheld from availability pending congressional action or 

Presidential rescission proposal.

Comment: Reverse this transaction when there is a release of authority previously unavailable 

pending rescissions. While it is acceptable to debit USSGL account 462000 in this 

situation, it is never acceptable for the balance in USSGL account 462000 to be 

debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 442000 Unapportioned Authority - Pending Rescission

Proprietary Entry

None

A138 To record estimated recoveries of prior-year unpaid obligations.

Budgetary Entry

Debit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 449000 Anticipated Resources - Unapportioned Authority

Proprietary Entry

None

A139 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily 

unavailable as a result of a refund collected or recovery of a prior-year obligation that is 

unavailable for obligation and is to be reclassified as "Receipts and Appropriations Temporarily 

Precluded From Obligation" at year-end.

Comment: See USSGL TC-A130 for trust or special fund refunds or recoveries that are to be 

reclassified as "Receipts Unavailable for Obligation Upon Collection" at year-end. 

While it is acceptable to debit USSGL account 462000 in this situation, it is never 

acceptable for the balance in USSGL account 462000 to be debit.

Reference: USSGL implementation guidance; Trust or Special Fund Guidance on Refunds of 

Prior-Year Obligations

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 12 September 2022

A140 To record anticipated collections including refunds from prior-year amounts that were obligated 

and outlayed in unexpired Treasury Account Symbol (TAS.)

Comment: See USSGL TC A118 for anticipated resources apportioned but not available for use 

until they are realized. Refunds that were obligated and outlayed from the prior year 

in a Treasury Account Symbol (TAS) that has not expired or canceled should use 

this transaction. This transaction is also applicable to credit card rebates.

Reference: USSGL implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 406000 Anticipated Collections From Non-Federal Sources

Debit 407000 Anticipated Collections From Federal Sources

Debit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 449000 Anticipated Resources - Unapportioned Authority

Proprietary Entry

None

A141 To record the withdrawal of funds for reductions of unexpended appropriations previously 

recorded when the fund withdrawal did not simultaneously occur.

Comment: For permanent reductions of unexpended appropriations, see USSGL TC-A132. For 

temporary reductions, see USSGL TC-A189. Refer to Office of Management and 

Budget Circular No. A-11 for the definition of reductions. Reductions include 

rescissions, across-the-board reductions, and sequestrations.

Budgetary Entry

None

Proprietary Entry

Debit 299100 Other Liabilities - Reductions

 Credit 101000 Fund Balance With Treasury

A142 To record anticipated non-expenditure transfers to a General Fund Receipt Account.

Comment: See USSGL TC-A143 to record anticipated capital transfers to a General Fund 

Receipt Account.

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

 Credit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

 Credit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 13 September 2022

A143 To record anticipated capital transfers to a General Fund Receipt Account.

Comment: See USSGL TC-A142 to record anticipated non-expenditure transfers without a 

proprietary transaction. Reverse USSGL TC-B425 if a contingent liability was 

previously recorded.

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

 Credit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

 Credit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

Proprietary Entry

Debit 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

 Credit 297000 Liability for Capital Transfers

A144 To record unexpended appropriations (derived by non-expenditure transfer) permanently reduced 

by legislative action in General Fund Treasury Appropriation Fund Symbols (TAFS.)

Comment: Refer to Office of Management and Budget Circular No. A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. This transaction applies to a permanent reduction. Fund balance must 

be returned to a miscellaneous receipt account designated by OMB on an SF 1151, 

Non-expenditure Transfer, coded as a capital transfer. Credit USSGL account 

299100 if withdrawal of funds does not occur simultaneously. Note: To return fund 

balance to the miscellaneous receipt account, also post USSGL TC A147.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 14 September 2022

A145 To record offsetting collections permanently reduced and canceled by legislative action in 

revolving Treasury Appropriation Fund Symbols.

Comment: Refer to Office of Management and Budget (OMB) Circular No. A-11 for the 

definition of reductions. Reductions include rescissions, across-the-board reductions, 

and sequestrations. This transaction applies to a permanent reduction. Fund balance 

must be returned to a miscellaneous receipt account designated by OMB on an SF 

1151, Nonexpenditure Transfer, coded as a capital transfer. Credit USSGL account 

299100 if withdrawal of funds does not occur simultaneously. While it is acceptable 

to debit USSGL account 462000 in this situation, it is never acceptable for the 

balance in USSGL account 462000 to be a debit.

Reference: USSGL implementation guidance; Permanent Reductions - Unavailable Receipt 

Accounts

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 299100 Other Liabilities - Reductions

A146 To record subsidy disbursed by the program fund not previously accrued.

Comment: Applicable to both direct and guaranteed loans. If funded by a direct appropriation, 

also post USSGL TC-B234.

Reference: USSGL implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

A147 To record in a miscellaneous receipt Treasury Appropriations Fund Symbol (TAFS), an amount 

(derived by non-expenditure transfer) that was permanently reduced in an associated General Fund 

TAFS.

Comment: Also post USSGL TC A144 in the related General Fund TAFS. To record the year 

end sweep of a General Fund Receipt Account, see USSGL TC C142 or C147.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575600 Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 15 September 2022

A148 To record decreases to indefinite borrowing authority.

Comment: While it is acceptable to debit USSGL accounts 461000 and 462000 in this situation, 

it is never acceptable for the balance in either of these accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 414300 Current-Year Decreases to Indefinite Borrowing Authority

Proprietary Entry

None

A149 To withdraw recoveries of anticipated prior-year obligations and/or nonexpenditure transfers 

derived from special or non-revolving trust fund receipts (made available from previously 

precluded amounts.) This account should be used in Treasury accounts that have/had outstanding 

balances in USSGL account 439700.

Comment: The balance in USSGL account 439701 should be reflected as part of the end-ofyear balance on Schedule N: Special and Trust Fund Receipts Schedule of the 

Budget of the United States Government. Trust and special funds whose authority is 

limited to the current year obligations will record this transaction at yearend as a 

preclosing adjusting entry.

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

 Credit 439703 Appropriations Temporarily Precluded From Obligation -

Anticipated Prior-Year Authority

Proprietary Entry

None

A150 To record anticipated budget authority (derived from special or trust fund receipts or the General 

Fund of the U.S. Government) temporarily precluded from obligation in a special or trust nonrevolving fund expenditure account.

Comment: The balance in USSGL accounts 439700 and 439800 should be reflected as part of 

the end-of-year balance on Schedule N: Schedule on Unavailable Collections of the 

Budget of the United States Government. Trust and special funds whose authority is 

limited to the current year obligations will record this transaction at yearend as a 

preclosing adjusting entry.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 439702 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Anticipated 

Current-Year Authority

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 16 September 2022

A152 To record indefinite or definite borrowing authority.

Comment: To cover reductions of indefinite borrowing authority, see USSGL TC-A148.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 414100 Current-Year Indefinite Borrowing Authority

Debit 414120 Current-Year Definite Borrowing Authority

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A155 To record an appropriation to liquidate obligations initially incurred against the authority to borrow 

when the borrowing authority was not exercised.

Comment: The transaction is based on an appropriation or authorizing language that allows the 

agency to have this type of activity.

Reference: USSGL implementation guidance; Borrowing Authority Case Studies

Budgetary Entry

Debit 411900 Other Appropriations Realized

 Credit 414000 Substitution of Borrowing Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A156 To record the drawing of cash to fund borrowing authority from the Bureau of the Fiscal Service or 

the Federal Financing Bank. This includes non-credit reform borrowings to repay interest 

(capitalized loan interest.)

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide, NonCredit Reform Borrowings From Treasury With Capitalized Interest

Budgetary Entry

Debit 414800 Resources Realized From Borrowing Authority

 Credit 414500 Borrowing Authority Converted to Cash

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 251000 Principal Payable to the Bureau of the Fiscal Service

 Credit 251100 Capitalized Loan Interest Payable - Non-Credit Reform

 Credit 252000 Principal Payable to the Federal Financing Bank
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 17 September 2022

A157 To record a non-expenditure nonallocation transfer-in between two trust funds of an appropriation 

to liquidate contract authority, representing contract authority previously transferred.

Comment: Refer to USSGL TC-A161 for recording the contract authority previously 

transferred and establishing the receivable of funds. The previously transferred 

contract authority (USSGL account 415300, Transfers of Contract Authority -

Nonallocation) is not reduced until closing.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation

Transfers

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

 Credit 415400 Appropriation to Liquidate Contract Authority - Non-Allocation -

Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A158 To record actual reductions to indefinite borrowing authority previously anticipated.

Comment: See USSGL TC-A164 for anticipated reductions to borrowing authority.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 404400 Anticipated Reductions to Borrowing Authority

 Credit 414300 Current-Year Decreases to Indefinite Borrowing Authority

Proprietary Entry

None

A159 To record the amount of borrowing authority that was substituted with offsetting collections when 

the borrowing was not exercised.

Comment: The transaction is based on an appropriation or authorizing language that allows 

such activity and is used in conjunction with USSGL TC-C110.

Reference: USSGL implementation guidance; Borrowing Authority Case Studies

Budgetary Entry

Debit 404400 Anticipated Reductions to Borrowing Authority

 Credit 414000 Substitution of Borrowing Authority

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 18 September 2022

A160 To record a non-expenditure nonallocation transfer-out between two trust funds of an appropriation 

to liquidate contract authority, representing contract authority previously transferred.

Comment: Refer to USSGL TC-A163 for recording the contract authority previously 

transferred and establishing the payable of funds. The previously transferred 

contract authority (USSGL account 415300, Transfers of Contract Authority -

Nonallocation) is not reduced until closing.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 415400 Appropriation to Liquidate Contract Authority - Non-Allocation -

Transferred

 Credit 417000 Transfers - Current-Year Authority

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury

A161 To record the transfer-in of contract authority from one nonallocation trust fund account to another, 

prior to the actual transfer of liquidating authority and fund balance, based upon legislative 

guidance. This transaction may only be recorded by the Department of Transportation.

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Non-Allocation

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A163 To record the transfer-out of contract authority from one nonallocation trust fund account to 

another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative 

guidance. This transaction may only be recorded by the Department of Transportation.

Comment: While it is acceptable to debit USSGL accounts 451000 and 461000 in this situation, 

it is never acceptable for the balance in either of these accounts to be a debit.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

 Credit 415300 Transfers of Contract Authority - Non-Allocation

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 19 September 2022

A164 To record anticipated reductions to borrowing authority.

Comment: The borrowing authority was previously recorded as unapportioned.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 404400 Anticipated Reductions to Borrowing Authority

Proprietary Entry

None

A165 To record the return (transfer-out) of contract authority from one nonallocation trust fund account 

back to the originating nonallocation trust fund account. This transaction may only be recorded by 

the Department of Transportation.

Comment: Refer to USSGL TC-A161 for the original contract authority transferred and 

receivable previously established. While it is acceptable to debit USSGL accounts 

451000 and 461000 in this situation, it is never acceptable for the balance in either 

of these accounts to be a debit.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

 Credit 415300 Transfers of Contract Authority - Non-Allocation

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A166 To record definite and indefinite contract authority based on legislation.

Budgetary Entry

Debit 413100 Current-Year Indefinite Contract Authority

Debit 413120 Current-Year Definite Contract Authority

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A167 To record the return (transfer-in) of contract authority from one nonallocation trust fund account 

back to the originating nonallocation trust fund account. This transaction may only be recorded by 

the Department of Transportation.

Comment: Refer to USSGL TC-A163 for the original contract authority transferred and payable 

previously established.

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Non-Allocation

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 20 September 2022

A168 To record payments received from foreign partners to liquidate contract authority and to recognize 

liability to fulfill Foreign Military Sales cases.

Comment: For the Foreign Military Sales Trust Fund (FMSTF) use only.

Budgetary Entry

Debit 413810 Appropriation to Liquidate Contract Authority - FMSTF

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 232000 Other Deferred Revenue

A169 To record the portion of an appropriation to liquidate obligations incurred against contract 

authority that is no longer required.

Comment: The transaction is based on an appropriation or authorizing language that allows the 

agency to have this type of activity. This is the portion of funded contract authority 

that is withdrawn. Special and trust funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers of unexpended appropriations may 

record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 413500 Contract Authority Liquidated

 Credit 413000 Appropriation to Liquidate Contract Authority Withdrawn

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

A170 To record the warrant liquidating contract authority.

Reference: USSGL implementation guidance; Contract Authority Liquidated by Appropriation 

From the General Fund

Budgetary Entry

Debit 413800 Appropriation to Liquidate Contract Authority

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A171 To record an appropriation to liquidate contract authority that is supported by a non-expenditure 

transfer of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations 

To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

Budgetary Entry

Debit 413800 Appropriation to Liquidate Contract Authority

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 21 September 2022

A172 To record anticipated actual reductions to contract authority.

Comment: If contract authority was not anticipated, see USSGL TC-A174.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 403400 Anticipated Adjustments to Contract Authority

 Credit 413300 Decreases to Indefinite Contract Authority

Proprietary Entry

None

A173 To record an appropriation to liquidate contract authority that is not yet supported by a nonexpenditure transfer of funds from a Treasury managed trust fund Treasury Appropriation Fund 

Symbol (TAFS).

Reference: USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations 

To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

Budgetary Entry

Debit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 413600 Contract Authority To Be Liquidated by Trust Funds

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A174 To record an unanticipated actual decrease to indefinite contract authority.

Comment: For the reduction of unobligated balances for indefinite contract authority, record the 

year-end preclosing USSGL TC-F113. While it is acceptable to debit USSGL 

account 462000 in this situation, it is never acceptable for the balance in USSGL 

account 462000 to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 413300 Decreases to Indefinite Contract Authority

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 22 September 2022

A175 To record a non-expenditure transfer-in of funds from a Treasury managed trust fund Treasury 

Appropriation Fund Symbol (TAFS) that liquidates a previously established receivable for contract 

authority.

Comment: See USSGL TC-A173 for the appropriation to liquidate contract authority that is not 

yet supported by a non-expenditure transfer of funds.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations 

To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

Budgetary Entry

Debit 413600 Contract Authority To Be Liquidated by Trust Funds

Debit 413800 Appropriation to Liquidate Contract Authority

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A176 To record the substitution of contract authority by unfilled customer orders without advance.

Comment: This transaction only applies to DOD Working Capital Fund. Also post USSGL TC 

A123.

Budgetary Entry

Debit 421100 Anticipated Reimbursements Used for Substitution or Liquidation of 

Contract Authority

 Credit 413200 Substitution of Contract Authority

Proprietary Entry

None

A177 To record the transfer-in of contract authority from a parent account to a recipient account based 

upon an approved letter. The non-expenditure allocation transfer of funds has not yet been

accomplished.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide

Budgetary Entry

Debit 413700 Transfers of Contract Authority - Allocation

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 23 September 2022

A178 To record anticipated adjustments/decreases to contract authority.

Comment: Reverse this transaction to increase the anticipated adjustments/reductions to 

contract authority during the year.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 403400 Anticipated Adjustments to Contract Authority

Proprietary Entry

None

A179 To record the transfer-out of contract authority from a parent account to a recipient account based 

upon an approved letter. The non-expenditure allocation transfer of funds has not yet been 

accomplished.

Comment: While it is acceptable to debit USSGL accounts 451000 and 462000 in this situation, 

it is never acceptable for the balance in either of these accounts to be a debit.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide

Budgetary Entry

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 413700 Transfers of Contract Authority - Allocation

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances

A180 To record a non-expenditure allocation transfer-out from a parent account to a recipient account 

representing contract authority previously transferred.

Comment: Refer to USSGL TC-A177 for recording the contract authority previously 

transferred and establishing the receivable of funds.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of 

Contract Authority

Budgetary Entry

Debit 415500 Appropriation to Liquidate Contract Authority - Allocation -

Transferred

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 24 September 2022

A181 To record a non-expenditure allocation transfer-in from a parent account to a recipient account 

representing contract authority previously transferred.

Comment: Refer to USSGL TC-A179 for recording the contract authority previously 

transferred and establishing the payable of funds.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of 

Contract Authority

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 415500 Appropriation to Liquidate Contract Authority - Allocation -

Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A182 To record the liquidation of contract authority by unfilled customer orders with advance.

Comment: This transaction only applies to DOD Working Capital Fund. Also post TC A123.

Budgetary Entry

Debit 421100 Anticipated Reimbursements Used for Substitution or Liquidation of 

Contract Authority

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

None

A183 To record in the receipt account the amount of appropriated receipts from an agency's unavailable 

receipt account to an expenditure account.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

None

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 25 September 2022

A184 To record the amount of appropriated receipts from an agency's unavailable receipt account to an 

expenditure account.

Comment: Post USSGL accounts 139000 and 573500 while under a continuing resolution or 

waiting for a warrant.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

Debit 411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 139000 Appropriated Dedicated Collections Receivable

 Credit 573500 Appropriated Dedicated Collections to be Transferred In

 Credit 574000 Appropriated Dedicated Collections Transferred In

A185 To record in a special or trust unavailable receipt Treasury Appropriation Fund Symbol (TAFS), an 

amount that was temporarily reduced in an associated special or trust expenditure TAFS. Or to 

record in a miscellaneous receipt account, an amount that was permanently reduced and cancelled 

in an associated special or trust expenditure TAFS.

Comment: Also post USSGL TC-A133 in the related special or trust expenditure TAFS.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 574000 Appropriated Dedicated Collections Transferred In
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 26 September 2022

A186 To record revenue to available non-revolving trust funds and special funds, in which the revenue is 

immediately available for obligation.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents

 Credit 565000 Forfeiture Revenue - Forfeitures of Property

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 590000 Other Revenue

A187 To record the liquidation of contract authority for collections against reimbursable customer orders 

that were substituted for contract authority and have now been earned.

Comment: While it is acceptable to debit USSGL account 413200 in this situation, it is never 

acceptable for the balance in USSGL account 413200 to be a debit.

Budgetary Entry

Debit 413200 Substitution of Contract Authority

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 27 September 2022

A188 To record revenue to available non-revolving trust funds and special funds, in which the revenue is 

not immediately available for obligation upon collection. A credit to USSGL account 439400 acts 

as a contra-resource account. However, these receipts may be available for investment.

Comment: When receipts become available for obligation, see USSGL TC-A190. See TCs 

C454 and C458 for daily inflation or deflation of Treasury Inflation Protected 

Securities.

Reference: USSGL implementation guidance; Receipts Not Available for Obligation Upon 

Collection

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 580100 Tax Revenue Collected - Individual

 Credit 580200 Tax Revenue Collected - Corporate

 Credit 580300 Tax Revenue Collected - Unemployment

 Credit 580400 Tax Revenue Collected - Excise

 Credit 580500 Tax Revenue Collected - Estate and Gift

 Credit 580600 Tax Revenue Collected - Customs

 Credit 590000 Other Revenue
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 28 September 2022

A189 To record a temporary reduction of new budgetary resources and fund balance in a trust or special 

fund expenditure account that was funded by an unavailable receipt account.

Comment: Post an increase in fund balance in the associated unavailable receipt account. 

Unlike reductions in available special and trust funds, there is no automatic 

appropriation of this authority in the following year. Treasury processes a warrant 

reducing fund balance in the expenditure account and increasing fund balance in the 

associated unavailable receipt account. Also post USSGL TC-A185 in the

unavailable special or trust fund receipt account. Credit USSGL account 299100 if 

fund withdrawal does not occur simultaneously. For withdrawal of funds, see 

USSGL TC-A141. While it is acceptable to debit USSGL accounts 461000 and 

462000 in this situation, it is never acceptable for the balance in either of these 

accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

 Credit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury

 Credit 299100 Other Liabilities - Reductions

A190 To record receipts in available trust funds and special funds that become available for obligation 

after not being available for obligation when originally collected. A debit to USSGL account 

439400 provides new budget authority.

Comment: When receipts are originally collected, see USSGL TC-A188. While it is acceptable 

to debit USSGL account 439400 in this situation, it is never acceptable for the 

balance in USSGL account 439400 to be a debit.

Reference: USSGL implementation guidance; Receipts Not Available for Obligation Upon 

Collection

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 29 September 2022

A191 To record authority made available from offsetting collections derived from previously accrued 

daily inflation Treasury Inflation Protected Securities to revolving funds previously precluded from 

obligation.

Budgetary Entry

Debit 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A192 To record authority made available from receipt or appropriation balances previously precluded 

from obligation.

Comment: This transaction is recorded upon legislation making the authority available, or in 

conjunction with obligations incurred when current-year receipts are not enough to 

cover current-year obligations. See USSGL TC-A127 for the original entry that 

precluded the obligation.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

Debit 415730 Authority Made Available From Appropriations Previously Precluded 

From Obligation

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A193 To record authority made available from offsetting collections derived from previously accrued 

daily deflation Treasury Inflation Protected Securities to revolving funds previously precluded 

from obligation.

Comment: While it is acceptable to debit USSGL account 462000 in this situation, it is never 

acceptable for the balance in USSGL account 462000 to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 30 September 2022

A194 To record authority made available from offsetting collection balances previously precluded from 

obligation.

Comment: This transaction is recorded upon legislation making the authority available, or in 

conjunction with obligations incurred when current-year receipts are not enough to 

cover current-year obligations. See USSGL TC-A129 for the original entry that 

precluded the obligation.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A195 To record the collection of revenue for non-revolving trust and special funds that were previously 

accrued.

Comment: See USSGL TC C422 or TC C418 for accrual entry, and USSGL TC A186 (if not 

accrued.) See TCs C454 and C458 for daily inflation or deflation of Treasury 

Inflation Protected Securities. Also post USSGL TC-A123 if authority was 

previously anticipated.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 137400 Criminal Restitution Receivable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 31 September 2022

A196 To record the annualized level of an appropriation provided under a continuing resolution.

Comment: Also post USSGL TC-A197 to record the Fund Balance With Treasury under the 

terms of the continuing resolution. Also post reversal of USSGL TC-A102 if 

authority was previously anticipated.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario

Budgetary Entry

Debit 411100 Debt Liquidation Appropriations

Debit 411200 Liquidation of Deficiency - Appropriations

Debit 411500 Loan Subsidy Appropriation

Debit 411600 Debt Forgiveness Appropriation

Debit 411700 Loan Administrative Expense Appropriation

Debit 411900 Other Appropriations Realized

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A197 To record Fund Balance With Treasury while awaiting a warrant.

Comment: Also post USSGL TC-A196 to record the appropriation provided under the 

continuing resolution or newly enacted appropriation. This transaction also may be 

used to record additional funding provided under a revised or extended continuing 

resolution as well as a newly enacted appropriation. Under revisions or extensions of 

continuing resolutions, reverse USSGL TC-A128. Use while awaiting a warrant 

derived from the General Fund of the U.S. Government.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario

Budgetary Entry

None

Proprietary Entry

Debit 109000 Fund Balance With Treasury While Awaiting a Warrant

 Credit 309000 Unexpended Appropriations While Awaiting a Warrant
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 32 September 2022

A198 To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under a 

Continuing Resolution to zero upon the enactment of an appropriation and receipt of a Treasury 

Appropriation Warrant.

Comment: This transaction is to be used by agencies under a continuing resolution that have 

received notice that their appropriation bills have been passed and that have received 

a Treasury Appropriation Warrant. Reverse USSGL TC-A128.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 309000 Unexpended Appropriations While Awaiting a Warrant

 Credit 109000 Fund Balance With Treasury While Awaiting a Warrant

 Credit 310100 Unexpended Appropriations - Appropriations Received

A199 To record an adjustment to the annualized level of an appropriation when the enacted level is less 

than the proposed annual level (based on a continuing resolution.)

Comment: Reverse this transaction when the enacted level is above the proposed annualized 

level. Also post USSGL TC A198. While it is acceptable to credit USSGL account 

411900 in this situation, it is never acceptable for the balance in USSGL account 

411900 to be a credit.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 411100 Debt Liquidation Appropriations

 Credit 411200 Liquidation of Deficiency - Appropriations

 Credit 411500 Loan Subsidy Appropriation

 Credit 411600 Debt Forgiveness Appropriation

 Credit 411700 Loan Administrative Expense Appropriation

 Credit 411900 Other Appropriations Realized

Proprietary Entry

None

A200 To record the cancellation of outstanding debt where there is not an appropriation warrant.

Reference: Debt Forgiveness Appropriation Versus No Appropriation Scenario

Budgetary Entry

Debit 411601 Debt Forgiveness - Cancellation of Debt Adjustment

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310600 Unexpended Appropriations - Adjustments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 33 September 2022

A202 To record in the financing account an appropriation received for a positive modification adjustment 

transfer.

Comment: Also post USSGL TC-A204 and TC-B134. Also post USSGL TC-A123 if authority 

was previously anticipated.

Budgetary Entry

Debit 412500 Loan Modification Adjustment Transfer Appropriation

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A204 To record positive modifications for subsidy cost and adjustment transfers related to Direct Loans 

in the financing account.

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 139900 Allowance for Subsidy

A206 To record positive modifications for subsidy cost and adjustment transfers to Direct Loans and 

Loan Guarantee liabilities in the program account.

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 579100 Adjustment to Financing Sources - Credit Reform

A208 To record negative modifications for subsidy cost and adjustment transfers related to Direct Loans 

and Loan Guarantee liabilities in the program account.

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 719000 Other Gains

A210 To record a transfer-out of financing sources and fund balance from Custodial Statement 

collections via the Central Accounting Reporting System (CARS) CTA Module.

Comment: See USSGL TC-C142.

Reference: USSGL implementation guidance; General Fund Receipt Account Custodial 

Collection Transfer to a Different Intragovernmental Treasury Account Symbol

Budgetary Entry

None

Proprietary Entry

Debit 599800 Custodial Collections Transferred Out to a Treasury Account Symbol 

Other Than the General Fund of the U.S. Government

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 34 September 2022

A212 To record the financing sources transferred into a special or nonrevolving trust fund from a General 

Fund Receipt Account.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Reference: USSGL implementation guidance; General Fund Receipt Account Custodial 

Collection Transfer to a Different Intragovernmental Treasury Account Symbol

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 599700 Financing Sources Transferred In From Custodial Statement 

Collections

A213 To record the amount of anticipated offsetting collections or offsetting receipts used to reduce the 

appropriation derived from the General Fund of the U.S. Government while waiting for the 

appropriation warrant to be adjusted.

Comment: See Office of Management and Budget Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Appropriation Reduced by Offsetting Collections 

or Offsetting Receipts

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

 Credit 405000 Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts

Proprietary Entry

None

A216 To withdraw recoveries of prior-year obligations derived from repayable advances and to be used 

for repayment of the repayable advance. This account should be used in Treasury accounts that 

have/had outstanding balances in USSGL account 415900.

Comment: While it is acceptable to debit USSGL account 462000 in this situation, it is never 

acceptable for the balance in USSGL account 462000 to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 415901 Repayment of Repayable Advances - Prior-Year Balances

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 35 September 2022

A217 To record in the transferring agency the non-expenditure transfer of uncollected subsidy from 

program account.

Comment: USSGL TC A222 and TC A488 should be recorded simultaneously with USSGL TC 

A217.

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 423500 Uncollected Subsidy from Program Account - Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

A218 To record in the receiving agency the non-expenditure transfer of uncollected subsidy from 

program account.

Comment: USSGL TC A223 and TC A508 should be recorded simultaneously with USSGL TC 

A218.

Budgetary Entry

Debit 423500 Uncollected Subsidy from Program Account - Transferred

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 101000 Fund Balance With Treasury

A220 To record the financing sources transferred into a general or revolving fund expenditure account 

from a General Fund Receipt Account.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Reference: USSGL implementation guidance; General Fund Receipt Account Custodial 

Collection Transfer to a Different Intragovernmental Treasury Account Symbol

Budgetary Entry

Debit 426000 Actual Collections of Governmental-Type Fees

Debit 426100 Actual Collections of Business-Type Fees

Debit 426200 Actual Collections of Loan Principal

Debit 426300 Actual Collections of Loan Interest

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 599700 Financing Sources Transferred In From Custodial Statement 

Collections
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 36 September 2022

A222 To record in the transferring agency the non-expenditure transfer of borrowing authority carried 

forward.

Comment: USSGL TC A217 and TC A488 should be recorded simultaneously with USSGL TC 

A222.

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 414910 Borrowing Authority Carried Forward - Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

A223 To record in the receiving agency the non-expenditure transfer of borrowing authority carried 

forward.

Comment: USSGL TC A218 and TC A508 should be recorded simultaneously with USSGL TC 

A223.

Budgetary Entry

Debit 414910 Borrowing Authority Carried Forward - Transferred

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 101000 Fund Balance With Treasury

A250 To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury 

in a special or non-revolving trust fund.

Comment: An agency must have specific legislative authority to hold monies in a non-TGA or 

non-Bureau of the Fiscal Service security. See USSGL TC B150 if funds held by the 

public in a non-TGA are returned to fund balance with Treasury in a TGA. See 

Treasury Financial Manual, Volume I, Part 2, Chapter 3400, "Accounting for and 

Reporting on Cash and Investments Held Outside of the U.S. Treasury," and 

Volume 1, Part 2, Chapter 5100, "Fund Balance with Treasury Accounts" for 

additional guidance, such as reclassifications in the CARS CTA Module. Also post 

USSGL TC-A123 if authority was previously anticipated.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 531100 Interest Revenue - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 37 September 2022

A251 To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury 

in a revolving or revolving trust fund.

Comment: An agency must have specific legislative authority to hold monies in a non-TGA or 

non-Bureau of the Fiscal Service security. See USSGL TC B150 if funds held by the 

public in a non-TGA are returned to fund balance with Treasury in a TGA. See 

Treasury Financial Manual, Volume I, Part 2, Chapter 3400, "Accounting for and 

Reporting on Cash and Investments Held Outside of the U.S. Treasury," and 

Volume 1, Part 2, Chapter 5100, "Fund Balance with Treasury Accounts" for 

additional guidance, such as reclassifications in the CARS CTA Module.

Budgetary Entry

Debit 425400 Reimbursements Earned - Collected From Non-Federal Sources

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 531100 Interest Revenue - Investments

A252 To record the net amount of Agency or guaranteed principal received in excess of the amount of 

principal repaid to the Bureau of the Fiscal Service by FFB. This TC is for Federal Financing Bank 

(FFB) use only.

Budgetary Entry

Debit 412250 Federal Financing Bank (FFB) - Net Principal Payments

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

None

A253 To record the net amount of Agency or guaranteed principal received in deficit of the amount of 

principal repaid to the Bureau of the Fiscal Service by FFB. This TC is for Federal Financing Bank 

(FFB) use only.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 412250 Federal Financing Bank (FFB) - Net Principal Payments

Proprietary Entry

None

A400 - A699 Funding - Authority Transfers

A402 To record amounts anticipated by a receiving allocation Treasury Appropriation Fund Symbol for 

transfers-in.

Budgetary Entry

Debit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 449000 Anticipated Resources - Unapportioned Authority

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 38 September 2022

A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series, except for amounts 

appropriated directly from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving direct appropriations from the 

General Fund of the U.S. Government and/or transfers from other federal funds may 

record USSGL accounts in the 310000 series. Transfer partners must use USSGL 

TC A448. Refer to the conventions and limitations listed on the cover sheet at the 

beginning of this section. While it is acceptable to debit USSGL accounts 451000, 

461000, and 462000 in this situation, it is never acceptable for the balance in any of 

these accounts to be a debit.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

A406 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use USSGL TC-A450. Refer to the conventions and 

limitations listed on the cover sheet at the beginning of this section. While it is 

acceptable to debit USSGL accounts 451000, 461000, and 462000 in this situation, 

it is never acceptable for the balance in any of these accounts to be a debit.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 39 September 2022

A408 To record the non-expenditure transfer-in of unexpired unobligated balances to an expired Treasury 

Appropriation Fund Symbol, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Transfer partners must use USSGL TC-A412. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section.

Budgetary Entry

Debit 419200 Balance Transfers - Unexpired to Expired

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A410 To record the non-expenditure transfer-in of unexpired unobligated balances to an expired Treasury 

Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use USSGL TC-A414. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section.

Budgetary Entry

Debit 419200 Balance Transfers - Unexpired to Expired

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A412 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Transfer partners must use USSGL TC A408. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section. While it is acceptable to 

debit USSGL accounts 451000, 461000, and 462000 in this situation, it is never 

acceptable for the balance in any of these accounts to be a debit.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 419200 Balance Transfers - Unexpired to Expired

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 40 September 2022

A414 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partners must use USSGL TC A410. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section. While it is acceptable to 

debit USSGL accounts 451000, 461000, and 462000 in this situation, it is never 

acceptable for the balance in any of these accounts to be a debit.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 419200 Balance Transfers - Unexpired to Expired

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A416 To record realized authority to be transferred in to a receiving allocation Treasury Appropriation 

Fund Symbol (TAFS), where the parent TAFS maintains invested balances, prior to the SF 1151: 

Nonexpenditure Transfer Authorization request.

Comment: Transfer partner must use USSGL TC-A426.

Budgetary Entry

Debit 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

 Credit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A417 To record in the transferring agency the transfer-out of current-year borrowing authority converted 

to cash previously anticipated, accomplished via SF 1151: Non-expenditure Transfer 

Authorization, where the source of the transfer is derived from borrowing authority converted to 

cash.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

 Credit 417400 Transfers - Current-Year Borrowing Authority Converted to Cash

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 41 September 2022

A418 To record in the receiving agency the transfer-in of current-year borrowing authority converted to 

cash previously anticipated, accomplished via SF 1151: Non-expenditure Transfer Authorization, 

where the source of the transfer is derived from borrowing authority converted to cash.

Budgetary Entry

Debit 417400 Transfers - Current-Year Borrowing Authority Converted to Cash

 Credit 416000 Anticipated Transfers - Current-Year Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A420 To record an actual non-expenditure transfer-in to an allocation Treasury Appropriation Fund 

Symbol, where the parent maintains invested balances via an SF 1151: Nonexpenditure Transfer 

Authorization.

Comment: Record a credit to USSGL accounts 416600 and 133000 if the budget authority has 

been realized before the actual transfer of funds. Transfer partner must use USSGL 

TC A430.

Budgetary Entry

Debit 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A422 To record the adjustment in an allocation Treasury Appropriation Fund Symbol for the amount 

receivable from invested balances when the budget authority is temporarily reduced.

Comment: Also post USSGL TC-A135 to record the budget authority temporarily reduced.

Budgetary Entry

Debit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 42 September 2022

A424 To adjust the payable due for amounts previously appropriated to the allocation Treasury 

Appropriation Fund Symbol (TAFS) from the parent TAFS that maintains invested balances as a 

result of an enacted temporary reduction.

Comment: Refer to Office of Management and Budget Circular No. A-11 for the definition of 

reductions.

Reductions include rescissions, across-the-board reductions, and sequestrations. Post 

this transaction in the allocation TAFS. The allocation TAFS simultaneously posts 

USSGL TC-A135.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

 Credit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

A426 To record realized authority to be transferred out to a receiving allocation Treasury Appropriation 

Fund Symbol, where the parent maintains invested balances, prior to the SF 1151: Nonexpenditure 

Transfer Authorization request.

Comment: Transfer partner must use USSGL TC-A416. While it is acceptable to debit USSGL 

accounts 451000, 461000, and 462000 in this situation, it is never acceptable for the 

balance in any of these accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 43 September 2022

A430 To record an actual non-expenditure transfer-out to an allocation Treasury Appropriation Fund 

Symbol, where the parent maintains invested balances via SF 1151: Nonexpenditure Transfer 

Authorization.

Comment: Record a debit to USSGL accounts 416600 and 215000 if the budget authority has 

been realized prior to the actual transfer of funds. Transfer partner must use USSGL 

TC A420. While it is acceptable to debit USSGL accounts 451000, 461000, and 

462000 in this situation, it is never acceptable for the balance in any of these 

accounts to be a debit.

Budgetary Entry

Debit 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A432 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series except for amounts 

appropriated directly from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers from other federal funds may record 

USSGL accounts in the 310000 series. Transfer partners must use USSGL TC A436. 

Refer to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 44 September 2022

A434 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partners must use USSGL TC-A438. Refer to conventions and limitations 

listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A436 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds 

from allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from unexpended appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series except for amounts 

appropriated directly from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers from other federal funds may record 

USSGL accounts in the 310000 series. Transfer partners must use USSGL TC A432. 

Refer to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Budgetary Entry

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A438 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds 

from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use USSGL TC-A434. Refer to conventions and limitations 

listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 45 September 2022

A440 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from unexpended appropriations.

Comment: Transfer partner must use USSGL TC A444. Trust funds do not record USSGL 

accounts in the 310000 series, except for amounts appropriated from the General 

Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds 

receiving appropriations from the General Fund of the U.S. Government and/or 

transfers from other federal funds may record USSGL accounts in the 310000 series. 

Record USSGL account 133000 if the receivable was previously established. Refer 

to conventions and limitations listed on the cover sheet at the beginning of this 

section. While it is acceptable to debit USSGL accounts 451000, 461000, and 

462000 in this situation, it is never acceptable for the balance in any of these 

accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A442 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

Comment: Transfer partner must use USSGL TC A446. Record USSGL account 133000 if the 

receivable was previously established. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section. While it is acceptable to debit 

USSGL accounts 451000, 461000, and 462000 in this situation, it is never 

acceptable for the balance in any of these accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 46 September 2022

A444 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from unexpended appropriations.

Comment: Transfer partner must use USSGL TC A440. Trust funds do not record USSGL 

accounts in the 310000 series, except for amounts appropriated directly from the 

General Fund of the U.S. Government via Treasury Appropriation Warrant. Special 

funds receiving appropriations from the General Fund of the U.S. Government 

and/or transfers from other federal funds may record USSGL accounts in the 310000 

series. Record USSGL account 215000 if the payable was previously established. 

Refer to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 310200 Unexpended Appropriations - Transfers-In

A446 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

Comment: The transfer partner must use USSGL TC-A442 to record the receiving agency 

returning the authority and funds to this parent agency. Record USSGL account 

215000 if the payable was previously established. Refer to conventions and 

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 47 September 2022

A448 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series, except for amounts 

appropriated from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers from other federal funds may record 

USSGL accounts in the 310000 series. Transfer partners must use USSGL TCA404. Refer to conventions and limitations listed on the cover sheet at the beginning 

of this section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A450 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use TC-A406. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 48 September 2022

A452 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partner must use USSGL TC-A454. Record USSGL account 133000 if the 

receivable was previously established. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A454 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partner must use USSGL TC A452. Record USSGL account 215000 if the 

payable was previously established. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A456 To record the transfer-out of expired unobligated expenditure transfers receivable.

Reference: USSGL implementation guidance; Accounting for SSA Limitation on 

Administrative Expenses Trust Fund

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419900 Transfer of Expired Expenditure Transfers - Receivable

Proprietary Entry

Debit 575000 Expenditure Financing Sources - Transfers-In

 Credit 133500 Expenditure Transfers Receivable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 49 September 2022

A458 To record the transfer-in of expired unobligated expenditure transfers receivable.

Reference: USSGL implementation guidance; Accounting for SSA Limitation on 

Administrative Expenses Trust Fund

Budgetary Entry

Debit 419900 Transfer of Expired Expenditure Transfers - Receivable

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133500 Expenditure Transfers Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In

A460 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired Treasury 

Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended 

appropriations.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balances, but does not meet the definition of a reappropriation. Special 

and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partners must use USSGL TC-A464. Refer 

to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 50 September 2022

A462 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired Treasury 

Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated 

receipts.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balances, but does not meet the definition of a reappropriation. Transfer 

partners must use USSGL TC A466. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A464 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from 

unexpended appropriations.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balances, but does not meet the definition of a reappropriation. Special 

and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partners must use USSGL TC-A460. Refer 

to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 51 September 2022

A466 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from 

appropriated receipts.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balance but does not meet the definition of a reappropriation. Transfer 

partners must use USSGL TC-A462. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A467 To record the non-expenditure transfer-in of expired unobligated balances from another expired 

Treasury Appropriation Fund Symbol.

Comment: Record a credit to USSGL 310200 if the source of the transfer is derived from 

unexpended appropriations. Record a credit to USSGL 575500 if the source of the 

transfer is derived from appropriated receipts. Transfer partners must use USSGL 

TC A469. Refer to conventions and limitations listed on the coversheet at the 

beginning of this section.

Budgetary Entry

Debit 419600 Balance Transfers-In - Expired to Expired

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A468 To record in the receiving agency the anticipated transfer-in of current-year authority or prior-year 

balances.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

 Credit 449000 Anticipated Resources - Unapportioned Authority

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 52 September 2022

A469 To record the nonexpenditure transfer-out of expired unobligated balances to another expired 

Treasury Appropriation Fund Symbol.

Comment: Record a debit to USSGL account 310300 if the source of the transfer is derived 

from unexpended appropriations. Record a debit to USSGL account 576500 if the 

source of the transfer is derived from appropriated receipts. Transfer partners must 

use USSGL TC-A467. Refer to conventions and limitations listed on the coversheet 

at the beginning of this section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419700 Balance Transfers-Out - Expired to Expired

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A470 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

that were previously anticipated.

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

None

A472 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from unexpended appropriations.

Comment: Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partner must use USSGL TC-A476. Refer to 

conventions and limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 53 September 2022

A474 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from appropriated receipts.

Comment: Trust and special funds credit USSGL account 575500 to transfer appropriated 

receipts. Transfer partner must use USSGL TC-A478. Refer to conventions and 

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Debit 423100 Unfilled Customer Orders With Advance - Transferred

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A476 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from unexpended appropriations.

Comment: Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partner must use USSGL TC-A472. Refer to 

conventions and limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

 Credit 417000 Transfers - Current-Year Authority

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 54 September 2022

A478 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from appropriated receipts.

Comment: Trust and special funds debit USSGL account 576500 to transfer appropriated 

receipts. Transfer partner must use USSGL TC-A474. Refer to conventions and

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

 Credit 417000 Transfers - Current-Year Authority

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 423100 Unfilled Customer Orders With Advance - Transferred

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A480 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from unexpended appropriations.

Comment: This includes the transfer of USSGL accounts 445000 and 462000. Special and trust 

funds receiving appropriations from the General Fund of the U.S. Government 

and/or transfers of unexpended appropriations may record USSGL accounts in the 

310000 series.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 55 September 2022

A482 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from appropriated receipts.

Comment: This includes the transfer of USSGL accounts 445000 and 462000. When 

appropriate, use in conjunction with USSGL TCs- A508, A492R, A542, and A546.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A484 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from unexpended appropriations.

Comment: Transfer of USSGL accounts 445000 and 462000. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series. 

While it is acceptable to debit USSGL account 462000 in this situation, it is never 

acceptable for the balance in USSGL account 462000 to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 417000 Transfers - Current-Year Authority

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 56 September 2022

A486 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from appropriated receipts.

Comment: Transfer of USSGL accounts 445000 and 462000. When appropriate, use in 

conjunction with USSGL TCs A488, A492, A540, and A544. While it is acceptable 

to debit USSGL account 462000 in this situation, it is never acceptable for the 

balance in USSGL account 462000 to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417000 Transfers - Current-Year Authority

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A488 To record in the transferring agency the actual non-expenditure transfer-out of current-year or 

prior-year authority with unpaid undelivered orders for trust or special funds or obligations 

supported by spending authority from offsetting collections.

Comment: See notes at the beginning of this Section. Transfer of USSGL account 480100. 

When appropriate, use in conjunction with USSGL TCs A217, A222, A486, A492, 

A540, and A544.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL account 422500; Transfer of Receivable of 

Invested Balances

Budgetary Entry

Debit 483100 Undelivered Orders - Obligations Transferred, Unpaid

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 57 September 2022

A490 To record in the transferring agency the actual non-expenditure transfer-out of current-year or 

prior-year authority with unpaid undelivered orders for General Fund appropriations.

Comment: This includes transfers from the general fund to a special fund. Transfer of USSGL 

account 480100. Special and trust funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers of unexpended appropriations may 

record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

Debit 483100 Undelivered Orders - Obligations Transferred, Unpaid

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

A492 To record in the transferring agency the actual transfer-out of current-year or prior-year authority 

with unpaid expended authority and related accounts payable.

Comment: When appropriate use in conjunction with USSGL TCs A486, A488, A540 and 

A544. Reverse this transaction for the receiving entity. Also, the transferring entity 

should reverse B134 if it had been previously recorded. When appropriate, use in 

conjunction with USSGL TCs A482, A508, A542, and A546.

Reference: USSGL implementation guidance; Transfer of Authority for Undelivered Orders

Budgetary Entry

Debit 493100 Delivered Orders - Obligations Transferred, Unpaid

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 101000 Fund Balance With Treasury

A494 To record in the transferring agency the actual transfers-out during the fiscal year of authority with 

prepaid/advanced undelivered orders from current or prior years for General Fund appropriations.

Comment: See USSGL TC A496 for the receiving agency. Transfer of USSGL account 

480200. This is not a non-expenditure transfer. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Transfer of Authority for Undelivered Orders; 

Transfer of Spending Authority From Offsetting Collections With Obligations

Budgetary Entry

Debit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 141000 Advances and Prepayments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 58 September 2022

A496 To record in the receiving agency the actual transfers-in during the fiscal year of authority with 

prepaid/advanced undelivered orders from current or prior years for General Fund appropriations.

Comment: See USSGL TC A494 for the transferring agency. Transfer of USSGL account 

480200. This is not a non-expenditure transfer. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Transfer of Authority for Undelivered Orders; 

Transfer of Spending Authority From Offsetting Collections With Obligations

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 310200 Unexpended Appropriations - Transfers-In

A498 To record a federal fund receivable for an expenditure transfer from a trust fund.

Comment: See USSGL TC A114 for the anticipation and USSGL TC A502 for collection of the 

receivable. Use USSGL account 421500 if the transfer was previously anticipated. 

Use USSGL 445000 or 462000 if the transfer was not previously anticipated. In 

exceptional cases, this transaction may be recorded for an expenditure transfer 

receivable in a trust fund account, for example, where the recipient account is a 

Limitation on Administrative Expenses trust fund.

Reference: USSGL implementation guidance; Appropriation Trust Fund Expenditure Transfers

Budgetary Entry

Debit 422500 Expenditure Transfers From Trust Funds - Receivable

 Credit 421500 Anticipated Expenditure Transfers from Trust Funds

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 133500 Expenditure Transfers Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 59 September 2022

A499 To record the adjustment of a federal fund receivable for a previously established expenditure 

transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in 

a trust fund payable Treasury Appropriation Fund Symbol (TAFS).

Comment: See USSGL TC A498 for the original establishment of the receivable. For 

reductions, see USSGL TC A135 and TC A500R for the reduction and adjustment to 

the corresponding payable in the trust fund TAFS. For cancellations, also post 

USSGL TC D120 if canceling prior-year obligated balances. For cancellations, see 

USSGL TC D110 budgetary entry and TC F123 for the cancellation and adjustment 

to the corresponding payable in the trust fund TAFS. Record USSGL 465000 in 

expired TAFS only. While it is acceptable to debit USSGL accounts 451000, 

461000, 462000, and 470000 in this situation, it is never acceptable for the balance 

in any of these accounts to be a debit. While it is acceptable to credit USSGL 

account 422500 in this situation, it is never acceptable for the balance in USSGL 

account 422500 to have a credit balance.

Reference: USSGL implementation guidance; Reductions of Expenditure Transfers 

Receivable/Payable; Cancellations of Expenditure Transfers Receivable/Payable

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 422500 Expenditure Transfers From Trust Funds - Receivable

Proprietary Entry

Debit 575000 Expenditure Financing Sources - Transfers-In

 Credit 131000 Accounts Receivable

 Credit 133500 Expenditure Transfers Receivable

A500 To record in a trust fund a payable for an expenditure transfer-out to a federal fund relating to nonexchange transactions.

Comment: If a reduction occurs, reverse this transaction and also post USSGL TC A135. While 

it is acceptable to debit USSGL accounts 451000, 461000, and 462000 in this 

situation, it is never acceptable for the balance in any of these accounts to be a debit.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 215500 Expenditure Transfers Payable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 60 September 2022

A501 To record accrual of old IMF Quota Payments to General Fund Receipt Accounts.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 211000 Accounts Payable

A502 To record the actual federal fund collection resulting from an expenditure transfer from a trust 

fund, that was previously established as a receivable.

Comment: In exceptional cases, this transaction may be recorded for a trust fund collection 

resulting from an expenditure transfer from a federal fund account. While it is 

acceptable to debit USSGL accounts 451000, 461000, 462000, and 470000 in this 

situation, it is never acceptable for the balance in any of these accounts to be a debit. 

While it is acceptable to credit USSGL account 422500 in this situation, it is never 

acceptable for the balance in USSGL account 422500 to have a credit balance.

Reference: USSGL implementation guidance; Appropriation Trust Fund Expenditure Transfers

Budgetary Entry

Debit 425500 Expenditure Transfers from Trust Funds - Collected

 Credit 422500 Expenditure Transfers From Trust Funds - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 133500 Expenditure Transfers Receivable

A504 To record in a trust fund the outlay and reduction of the payable for an expenditure transfer-out to a 

federal fund.

Comment: See USSGL TC A500 for the establishment of USSGL account 215500.

Reference: USSGL implementation guidance; Trust Funds Guide

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 215500 Expenditure Transfers Payable

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 61 September 2022

A506 To record in the receiving agency the actual non-expenditure transfer-in of current-year or prioryear authority with unpaid undelivered orders for General Fund appropriations.

Comment: Transfer of USSGL account 480100. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series. Refer 

to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483100 Undelivered Orders - Obligations Transferred, Unpaid

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A508 To record in the receiving agency the actual non-expenditure transfer-in of current-year or prioryear authority with unpaid undelivered orders for trust or special funds or obligations supported by 

spending authority from offsetting collections.

Comment: See notes at the beginning of this Section. Transfer of USSGL account 480100. 

When appropriate, use in conjunction with USSGL TCs A218, A223, A482, A492R, 

A542, and A546.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483100 Undelivered Orders - Obligations Transferred, Unpaid

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 62 September 2022

A510 To record in a trust fund expenditure transfers-in from a federal fund relating to non-exchange 

transactions.

Comment: If previously anticipated record USSGL account 412000 and post USSGL TC-A123. 

For payments received from a federal fund (i.e., exchange transactions) that is 

defined in the budget as expenditure transfers, see USSGL TC C190.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575000 Expenditure Financing Sources - Transfers-In

A511 To record the refunds collected from prior fiscal year obligations that were outlayed in the 

Treasury Forfeiture Fund.

Reference: USSGL Implementation Guidance: Guide for Basic Accounting and Reporting 

Treasury Forfeiture Fund Effective Fiscal Year 2015

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575000 Expenditure Financing Sources - Transfers-In

A512 To record in a trust fund expenditure transfers-out to a federal fund relating to non-exchange 

transactions.

Comment: For payments made to a federal fund (that is exchange transactions) that are defined 

in the budget as expenditure transfers, see USSGL TC B138. While it is acceptable 

to debit USSGL accounts 451000, 461000, & 462000 in this situation, it is never 

acceptable for the balance in any of these accounts to be a debit.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 63 September 2022

A513 To record the return of funds (i.e., derived from special fund receipts) received in a prior fiscal year 

from the Treasury Forfeiture Fund as an obligation and outlay in the current fiscal year.

Reference: USSGL Implementation Guidance: Guide for Basic Accounting and Reporting 

Treasury Forfeiture Fund Effective Fiscal Year 2015

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 101000 Fund Balance With Treasury

A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if 

directed by public law) relating to non-exchange and exchange transactions.

Comment: Use USSGL 576000 for non-exchange expenditure transfers. If funded by a direct 

appropriation, also post USSGL TC B234. While it is acceptable to debit USSGL 

accounts 451000, 461000, and 462000 in this situation, it is never acceptable for the 

balance in any of these accounts to be a debit.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

A516 To record a receivable for amounts appropriated from a specific invested Treasury Appropriation 

Fund Symbol (TAFS) to an agency expenditure account, prior to the non-expenditure (nonallocation) transfer of funds. This amount is specified in the agency's appropriation or authorization 

act.

Comment: This transaction is reported as an appropriation in the Budget of the United States 

Government for the agency TAFS, rather than as a transfer. Transfer partner must 

use USSGL TC A520.

Reference: Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific 

Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 64 September 2022

A518 To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) when 

the budget authority is temporarily reduced.

Comment: Also post USSGL TC-A135 to record the budget authority temporarily reduced. 

Credit USSGL accounts 101000 and 412800 only if a receivable was not previously 

established. Refer to the Office of Management and Budget (OMB) Circular No. A11 for the definition of reductions. Reductions include rescissions, across-the-board 

reductions, and sequestrations. The Bureau of the Fiscal Service simultaneously 

posts USSGL TC-A522 in the Treasury managed trust fund TAFS.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412300 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Temporary Reduction

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A519 To record the adjustment of the receivable in a Treasury Appropriation Fund Symbol (TAFS) when 

the budget authority is cancelled.

Comment: Also post USSGL TC-F123 to record the cancellation of budget authority. The 

Bureau of the Fiscal Service simultaneously posts USSGL TC-A523 in the Treasury 

managed trust fund TAFS.

Reference: USSGL implementation guidance; Temporary Reductions; Cancellations - Available 

Trust or Special Funds With Invested Relationships

Budgetary Entry

Debit 412100 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Cancellation

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 65 September 2022

A520 To record a payable for amounts appropriated from a specific invested Treasury Appropriation 

Fund Symbol (TAFS) to an agency expenditure account, prior to the non-expenditure (nonallocation) transfer of funds. This amount is specified in the agency's appropriation or authorization 

act.

Comment: Transfer partner must use USSGL TC A516. While it is acceptable to debit USSGL 

accounts 439400 and 462000 in this situation, it is never acceptable for the balance 

in either of these accounts to be a debit.

Reference: Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific 

Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances

A522 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) 

that results from a temporary reduction in the Agency Trust Fund Expenditure TAFS.

Comment: Debit USSGL accounts 101000 and 412900 only if a payable was not previously 

established. USSGL account 417200 may only be debited when recording a 

sequesterable amount in the TAFS where the sequestration is applied. Refer to 

Office of Management and Budget Circular No. A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. The Bureau of the Fiscal Service posts this transaction in the 

Treasury managed trust fund TAFS and the agency simultaneously posts USSGL 

TC-A518 in the Agency Trust Fund Expenditure TAFS.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

Debit 417200 Non-Allocation Transfers of Invested Balances - Payable

 Credit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 66 September 2022

A523 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) 

that results from a cancellation in the Agency Trust Fund Expenditure TAFS.

Comment: The Bureau of the Fiscal Service posts this transaction in the Treasury managed trust 

fund TAFS and the agency simultaneously posts USSGL TC-A519 in the Agency 

Trust Fund Expenditure TAFS.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships

Budgetary Entry

Debit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

 Credit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

A524 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously 

appropriated and recorded as receivables.

Comment: Refer to USSGL TC A516 for establishing the receivable. Transfer partner must use 

USSGL TC A526.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A526 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts 

previously appropriated and recorded as payables.

Comment: Refer to USSGL TC A520 for establishing the payable. Transfer partner must use 

USSGL TC A524.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

 Credit 412900 Amounts Appropriated From Specific Invested TAFS - TransfersOut

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 67 September 2022

A528 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in 

the agency's appropriation or authorization act.

Comment: This transaction is reported as an appropriation in the Budget of the United States 

Government for the agency TAFS, rather than as a transfer. Transfer partner must 

use USSGL TC A530.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A530 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested 

Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is 

specified in the agency's appropriation or authorization act.

Comment: Reverse this transaction in the invested TAFS when the recipient TAFS cancels and 

returns the fund balance to the invested TAFS. Transfer partner must use USSGL 

TC A528. While it is acceptable to debit USSGL accounts 439400 and 462000 in 

this situation, it is never acceptable for the balance in either of these accounts to be a 

debit.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 412900 Amounts Appropriated From Specific Invested TAFS - TransfersOut

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A531 To record a non-expenditure (non-allocation) transfer-in of funds to a specific invested Treasury 

Appropriation Fund Symbol (TAFS) from a receiving TAFS that is canceling and returning 

unobligated balances.

Reference: USSGL implementation guidance; Cancellations Available Trust or Special Funds 

With Invested Relationships

Budgetary Entry

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 68 September 2022

A532 To record the receivable for amounts to be transferred in of unrealized non-expenditure (nonallocation) appropriation transfers between two trust funds or two federal funds (as defined by the 

Office of Management and Budget), where there is investment authority involved.

Comment: For cash management purposes, the funds remain invested until needed for 

disbursement. This occurs prior to the request for SF 1151: Nonexpenditure Transfer 

Authorization, and is only permissible under specific circumstances. Use USSGL 

account 416000 if the transfer was previously anticipated.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 417100 Non-Allocation Transfers of Invested Balances - Receivable

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A534 To record the payable for amounts to be transferred out of unrealized non-expenditure (nonallocation) appropriation transfers between two trust funds or two federal funds (as defined by the 

Office of Management and Budget), where there is investment authority involved.

Comment: For cash management purposes, the funds remain invested until needed for 

disbursement. This occurs prior to the request for SF 1151: Nonexpenditure Transfer 

Authorization, and is only permissible under specific circumstances. While it is 

acceptable to debit USSGL accounts 451000, 461000, & 462000 in this situation, it 

is never acceptable for the balance in any of these accounts to be a debit.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417200 Non-Allocation Transfers of Invested Balances - Payable

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances

A536 To record the actual non-expenditure (non-allocation) transfer-in of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 417100 "NonAllocation Transfers of Invested Balances-Receivable."

Comment: Refer to USSGL TC A532 for the establishment of the receivable.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 417300 Non-Allocation Transfers of Invested Balances - Transferred

 Credit 417100 Non-Allocation Transfers of Invested Balances - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 69 September 2022

A538 To record the actual non-expenditure (non-allocation) transfer-out of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 417200 "NonAllocation Transfers of Invested Balances-Payable."

Comment: Refer to USSGL TC A534 for the establishment of the payable.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 417200 Non-Allocation Transfers of Invested Balances - Payable

 Credit 417300 Non-Allocation Transfers of Invested Balances - Transferred

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury

A540 To record in the transferring agency the non-expenditure transfer-out of budgetary resources 

receivable.

Comment: Transfer of USSGL accounts 412600, 416600, 417100, 422500, 425100, and 

428700 respectively. When appropriate use in conjunction with USSGL TCs A486, 

A488, A492, and A544.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of USSGL Account 422500; Transfer of 

Receivable of Invested Balances

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 408100 Amounts Appropriated From a Specific Treasury-Managed Trust 

Fund TAFS - Receivable - Transferred

 Credit 408200 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Transferred

 Credit 408300 Transfers - Current-Year Authority - Receivable - Transferred

 Credit 423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

 Credit 423300 Reimbursements Earned - Receivable - Transferred

 Credit 423400 Other Federal Receivables - Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 70 September 2022

A542 To record in the receiving agency the non-expenditure transfer-in of budgetary resources 

receivable.

Comment: Transfer or USSGL accounts 412600, 416600, 417100, 422500, 425100, and 

428700 respectively. When appropriate, use in conjunction with USSGL TCs A482, 

A492R, A508, and A546.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of USSGL Account 422500; Transfer of 

Receivable of Invested Balances

Budgetary Entry

Debit 408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund 

TAFS - Receivable - Transferred

Debit 408200 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

Debit 408300 Transfers - Current-Year Authority - Receivable - Transferred

Debit 423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

Debit 423300 Reimbursements Earned - Receivable - Transferred

Debit 423400 Other Federal Receivables - Transferred

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 101000 Fund Balance With Treasury

A544 To record in the transferring agency the non-expenditure transfer-out of unfilled customer orders 

without advance.

Comment: Transfer of USSGL account 422100. When appropriate use in conjunction with 

USSGL TCs A486, A488, A492, and A540.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 423000 Unfilled Customer Orders Without Advance - Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

A546 To record in the receiving agency the non-expenditure transfer-in of unfilled customer orders 

without advance.

Comment: Transfer or USSGL account 422100. When appropriate, use in conjunction with 

USSGL TCs A482, A492R, A508, and A542.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423000 Unfilled Customer Orders Without Advance - Transferred

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 71 September 2022

A548 To record in the transferring agency the actual transfers-out during the fiscal year of authority with 

prepaid/advanced undelivered orders from current or prior years for trust or special funds or 

obligations supported by spending authority from offsetting collections.

Comment: See USSGL TC-A550 for the receiving agency.

Reference: USSGL implementation guidance; Transfer of USSGL Account 480200

Budgetary Entry

Debit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 141000 Advances and Prepayments

A550 To record in the receiving agency the actual transfers-in during the fiscal year of authority with 

prepaid/advanced undelivered orders from current or prior years for trust or special funds or 

obligations supported by spending authority from offsetting collections.

Comment: See USSGL TC-A548 for the transferring agency.

Reference: USSGL implementation guidance; Transfer of USSGL Account 480200

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 572000 Financing Sources Transferred In Without Reimbursement

A556 To record in the receipt account the amount of appropriated receipts to be appropriated from an 

agency's unavailable receipt account to an expenditure account.

Comment: Reverse this transaction upon receipt of warrant and post TC A183.

Budgetary Entry

None

Proprietary Entry

Debit 573600 Appropriated Dedicated Collections to be Transferred Out

 Credit 299200 Appropriated Dedicated Collections Liability

A700 - A799 Funding - Reimbursables and Other Income

A702 To record anticipated reimbursements.

Comment: See USSGL TC-A118; anticipated reimbursements are not available for allotment 

until the realized order is received.

Budgetary Entry

Debit 421000 Anticipated Reimbursements

 Credit 449000 Anticipated Resources - Unapportioned Authority

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 72 September 2022

A704 To record in the performing agency a reimbursable agreement that was not previously anticipated.

Comment: Budgetary resources were provided by Contract Authority. Do not post the 

proprietary entry for reimbursable agreements without advances (only post the 

budgetary entry for reimbursable agreements without advances).

Budgetary Entry

Debit 422100 Unfilled Customer Orders Without Advance

Debit 422200 Unfilled Customer Orders With Advance

 Credit 413200 Substitution of Contract Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 231000 Liability for Advances and Prepayments

A706 To record in the performing agency a reimbursable agreement without an advance that was 

previously anticipated.

Comment: Also post USSGL TC-A123 if authority was previously anticipated. See federal and 

non-federal exceptions as defined in Office of Management and Budget Circular No. 

A-11.

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 422100 Unfilled Customer Orders Without Advance

 Credit 421000 Anticipated Reimbursements

Proprietary Entry

None

A708 To record the collection of revenue earned in the performing agency for a reimbursable agreement 

without an advance that was previously anticipated. In this situation, the trading partner is another 

federal entity or a non-federal entity that is allowed by law to be treated as a federal entity.

Comment: Also post USSGL TC-A123 if authority was previously anticipated. See federal and 

non-federal exceptions as defined in Office of Management and Budget Circular No. 

A-11.

Reference: USSGL implementation guidance; Transfer of Spending Authority from Offsetting 

Collection with Obligations Scenario

Budgetary Entry

Debit 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

 Credit 421000 Anticipated Reimbursements

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 73 September 2022

A710 To record earned revenue in the performing agency related to a reimbursable agreement or other 

income from a non-federal entity.

Comment: See USSGL TC C182. While it is acceptable to credit USSGL account 422200 in 

this situation, it is never acceptable for the balance in USSGL account 422200 to be 

a credit.

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 425400 Reimbursements Earned - Collected From Non-Federal Sources

 Credit 422200 Unfilled Customer Orders With Advance

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

A711 To record earned revenue in the performing agency related to a reimbursable agreement or other 

income from a federal agency.

Comment: See USSGL TC C182. While it is acceptable to credit USSGL account 422200 in 

this situation, it is never acceptable for the balance in USSGL account 422200 to be 

a credit.

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

 Credit 422200 Unfilled Customer Orders With Advance

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

A712 To record the refund of an advance to the ordering entity for the completion of a prior-year 

reimbursable order.

Comment: Also post USSGL TC-D120 if the amount was previously obligated. Also post 

USSGL TC-B610. While it is acceptable to debit USSGL accounts 461000 and 

462000 in this situation, it is never acceptable for the balance in either of these 

accounts to be a debit.

Reference: USSGL implementation guidance; Prior-Year Advances or Other Offsetting 

Collections Refunded in the Current Year as Obligations and Outlays

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 74 September 2022

A714 To record revenue earned in the performing agency for goods or services performed on a 

reimbursable order without an advance.

Comment: The ordering agency uses USSGL TC-B406. While it is acceptable to credit USSGL 

account 422100 in this situation, it is never acceptable for the balance in USSGL 

account 422100 to be a credit.

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 425100 Reimbursements Earned - Receivable

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

A715 To record funded FECA revenue by the Department of Labor.

Comment: While it is acceptable to credit USSGL account 422100 in this situation, it is never 

acceptable for the balance in USSGL account 422100 to be a credit.

Reference: USSGL implementation guidance, Federal Employees' Compensation Act (Workers' 

Compensation)

Budgetary Entry

Debit 425100 Reimbursements Earned - Receivable

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 132000 Funded Employment Benefit Contributions Receivable

 Credit 540000 Funded Benefit Program Revenue

B100 - B299 Disbursements and Payables - Payments/Purchases

B102 To record payment of payroll.

Comment: For amounts paid by a direct appropriation, also post USSGL TC B234. Due to 

reconciliation of interagency expenses and revenues, agencies must first record all 

direct costs to the USSGL account 600000 series and then offset those amounts 

using USSGL account 661000 (see USSGL TC D514), when the costs are 

capitalized to the appropriate asset account. Note: Agency systems may accumulate 

payroll in USSGL account 610000 during the year and distribute those costs to the 

various accounts at year-end. Also, for employment benefits such as pension, health, 

and life insurance, see USSGL TCs B604, E104, and E106. While it is acceptable to 

debit USSGL accounts 461000 and 462000 in this situation, it is never acceptable 

for the balance in either of these accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

Debit 690000 Non-Production Costs

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 75 September 2022

B103 To record a disbursement of pension benefit payments.

Comment: Also requires the reclassification of expenses from unfunded to funded. While it is 

acceptable to debit USSGL account 462000 in this situation, it is never acceptable 

for the balance in USSGL account 462000 to be debit.

Reference: USSGL implementation guidance; FASAB SFFAS No. 5, "Accounting for 

Liabilities of the Federal Government"

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 261000 Actuarial Pension Liability

 Credit 101000 Fund Balance With Treasury

B104 To record in a loan guarantee financing account a disbursement to a third party, where no asset is 

received. This transaction, for example, includes payments of default claims and interest 

supplements.

Comment: Also post USSGL TC-C428, which establishes the loan receivable after default. 

While it is acceptable to debit USSGL account 461000 in this situation, it is never 

acceptable for the balance in USSGL account 461000 to be a debit.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 218000 Loan Guarantee Liability

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

B105 To record the subsidy expense in the program fund that is paid to the financing fund when the loan 

is disbursed.

Comment: Agencies must use all the USSGL accounts indicated in this transaction. Each debit 

and credit must be in the same amount. If funded by a direct appropriation, also post 

USSGL TC-B234.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 217000 Subsidy Payable to the Financing Account

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

 Credit 680000 Future Funded Expenses
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 76 September 2022

B106 To record subsidy disbursement from the program account to the financing account not previously 

obligated.

Comment: If funded by a direct appropriation, also post USSGL TC-B234. While it is 

acceptable to debit USSGL account 461000 in this situation, it is never acceptable 

for the balance in USSGL account 461000 to be a debit.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

B107 To record payment and disbursement of funds not previously accrued.

Comment: If for an amount paid by a direct appropriation, also post USSGL TC-B234. While it 

is acceptable to debit USSGL accounts 451000, 461000, and 462000 in this 

situation, it is never acceptable for the balance in any of these accounts to be a debit.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

B108 To record a loss in the imprest fund.

Comment: If a loss is expected to be restored, also post USSGL TC C414 to record a refund 

receivable from non-federal sources for expenses that do not create budgetary 

resources until collected for expenses not requiring budgetary resources. If funded 

by a direct appropriation, also post USSGL TC B234. While it is acceptable to debit 

USSGL account 461000 in this situation, it is never acceptable for the balance in 

USSGL account 461000 to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 729000 Other Losses

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 77 September 2022

B109 To record payment of interest not previously accrued.

Comment: If funded by a direct appropriation, also post USSGL TC-B234. See USSGL TCB418 for accrued interest. While it is acceptable to debit USSGL accounts 461000 

and 462000 in this situation, it is never acceptable for the balance in either of these 

accounts to be a debit.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service 

and/or the Federal Financing Bank

Debit 632000 Interest Expenses on Securities

Debit 633000 Other Interest Expenses

 Credit 101000 Fund Balance With Treasury

B110 To record a confirmed disbursement schedule where an unpaid delivered order was previously 

accrued. For nonfiduciary deposit funds, omit Budgetary Entry.

Comment: Clearing from unpaid to paid. Also post TC B235 if funded by a direct 

appropriation. For a confirmed disbursement schedule where an upward adjustment 

of prior-year unpaid delivered orders was previously accrued, see USSGL TC B115.

Reference: See USSGL Implementation Guide: Nonfiduciary Deposit Funds with Investment 

Authority and Clearing Accounts.

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 212000 Disbursements in Transit

Debit 213000 Contract Holdbacks

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 220000 Liability for Unpaid Insurance Claims

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 294000 Capital Lease Liability

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 78 September 2022

B111 To record the actual capital transfer to repay a negative modification adjustment transfer to the 

General Fund from a financing fund.

Budgetary Entry

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 414201 Modification Adjustment Transfer of Borrowing Authority 

Converted to Cash

 Credit 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

 Credit 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Proprietary Entry

Debit 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

 Credit 101000 Fund Balance With Treasury

B112 To record accrued interest paid.

Comment: See USSGL TC-B418 for the accrued liability. Also post TC B235 if funded by a 

direct appropriation.

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

 Credit 101000 Fund Balance With Treasury

B113 To record capitalized loan interest paid on Federal Financing Bank (FFB) non-credit reform loans 

borrowed from Treasury.

Comment: This transaction is recorded by FFB only. See USSGL TC-B440 for the capitalized 

loan interest liability.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 251100 Capitalized Loan Interest Payable - Non-Credit Reform

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 79 September 2022

B114 To record disbursement for liens on collateral acquired from defaulted loans guaranteed after 1992.

Comment: This transaction is applicable to guaranteed loans. While it is acceptable to debit 

USSGL account 461000 in this situation, it is never acceptable for the balance in 

USSGL account 461000 to be a debit.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 155900 Foreclosed Property - Allowance

Debit 291000 Prior Liens Outstanding on Acquired Collateral

 Credit 101000 Fund Balance With Treasury

B115 To record a confirmed disbursement schedule where an upward adjustment of a prior-year unpaid 

delivered order was previously accrued.

Comment: Clearing from unpaid to paid. Also post TC B235 if funded by a direct 

appropriation. For a confirmed disbursement schedule where an unpaid delivered 

order was previously accrued, see USSGL TC B110.

Budgetary Entry

Debit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

 Credit 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 212000 Disbursements in Transit

Debit 213000 Contract Holdbacks

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 220000 Liability for Unpaid Insurance Claims

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 294000 Capital Lease Liability

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 80 September 2022

B116 To record disbursement without a lien on collateral acquired from defaulted loans guaranteed after 

1992.

Comment: This transaction is applicable to guaranteed loans. While it is acceptable to debit 

USSGL account 461000 in this situation, it is never acceptable for the balance in 

USSGL account 461000 to be a debit.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 155100 Foreclosed Property

 Credit 101000 Fund Balance With Treasury

B118 To record a tax refund funded by directly reducing offsetting collections paid by the collecting 

agency.

Comment: If funded by a direct appropriation, see USSGL TC-B416.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources"

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

Proprietary Entry

Debit 589000 Tax Revenue Refunds - Not Otherwise Classified

Debit 589100 Tax Revenue Refunds - Individual

Debit 589200 Tax Revenue Refunds - Corporate

Debit 589300 Tax Revenue Refunds - Unemployment

Debit 589400 Tax Revenue Refunds - Excise

Debit 589500 Tax Revenue Refunds - Estate and Gift

Debit 589600 Tax Revenue Refunds - Customs

 Credit 101000 Fund Balance With Treasury

B119 To record the actual capital transfer to repay a portion of a capital investment (usually an 

appropriation to a revolving fund).

Comment: See USSGL TC-B136 for capital transfers from liquidating accounts.

Reference: USSGL implementation guidance; Changes Related to Capital Transfers

Budgetary Entry

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

 Credit 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Proprietary Entry

Debit 297000 Liability for Capital Transfers

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 81 September 2022

B120 To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank 

via non-expenditure transfers that were previously anticipated. For example, this transaction 

includes repayments of principal and repayments due to modifications of credit reform loans.

Comment: If not anticipated, see USSGL TC B121. See USSGL TC A142 for non-expenditure 

transfers that were previously anticipated. If repayment is a result of a debt 

forgiveness appropriation, also post TC B235 (if funded by a direct appropriation.)

Budgetary Entry

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 414200 Actual Repayment of Borrowing Authority Converted to Cash -

Current-Year Authority

 Credit 414600 Actual Repayments of Debt, Current-Year Authority

 Credit 414700 Actual Repayments of Debt, Prior-Year Balances

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 82 September 2022

B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the Federal 

Financing Bank that were not previously anticipated. For example, this transaction includes 

repayments of principal, repayments due to modifications of credit reform loans, and repayments 

of capitalized loan interest from non-credit reform loans.

Comment: Also post USSGL TC-B135 if a gain results from an early repayment for non-credit 

reform loans. Also post USSGL TC-B137 if a loss results from an early repayment 

for non-credit reform loans. See USSGL TC-B131 for principal repayments with a 

gain or loss as a result of FFB early repayments, or modifications of credit reform 

loans. If posting TC-B404, record a debit to USSGL account 461000. While it is 

acceptable to debit USSGL accounts 461000 and 462000 in this situation, it is never 

acceptable for the balance in either of these accounts to a debit.

Reference: USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 414200 Actual Repayment of Borrowing Authority Converted to Cash -

Current-Year Authority

 Credit 414202 Actual Repayment of Definite Borrowing Authority Converted to 

Cash - Prior-Year Balances

 Credit 414203 Actual Repayment of Indefinite Borrowing Authority Converted to 

Cash - Prior-Year Balances

 Credit 414600 Actual Repayments of Debt, Current-Year Authority

 Credit 414700 Actual Repayments of Debt, Prior-Year Balances

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 251100 Capitalized Loan Interest Payable - Non-Credit Reform

Debit 252000 Principal Payable to the Federal Financing Bank

 Credit 101000 Fund Balance With Treasury

B122 To record repayments of other debt.

Comment: Also post USSGL TC-B234 if funded by a direct appropriation. This transaction is 

applicable to redemptions. While it is acceptable to debit USSGL account 461000 in 

this situation, it is never acceptable for the balance in USSGL account 461000 to be 

a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 259000 Other Debt

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 83 September 2022

B123 To record in the issuing entity, the sale of federal securities at par value.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

B124 To record the purchase of federal securities acquired at par value by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: See USSGL TC B132 for securities acquired at par value by nonfiduciary deposit 

funds.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 101000 Fund Balance With Treasury

B125 To record in the issuing entity, the sale of federal securities acquired at a premium.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

 Credit 253200 Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 84 September 2022

B126 To record the purchase of federal securities acquired at a premium by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Special and trust funds use USSGL account 411400. Also post USSGL TC A123 if 

authority was previously anticipated. Use budgetary entries for the amount of the 

premium. Also post USSGL TC B129 if accrued interest is purchased. Fiduciary 

deposit funds would not record the budgetary entry. See USSGL TC B165 for 

securities acquired at a premium by nonfiduciary deposit funds. While it is 

acceptable to debit USSGL accounts 439400, 439700, 451000, and 462000 in this 

situation, it is never acceptable for the balance in any of these accounts to be a debit.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 412000 Anticipated Indefinite Appropriations

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized CurrentYear Authority

Debit 439730 Appropriations Temporarily Precluded From Obligation

Debit 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 101000 Fund Balance With Treasury

B127 To record in the issuing entity, the sale of federal securities at a discount.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 253100 Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 85 September 2022

B128 To record the purchase of federal securities acquired at a discount by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Also post USSGL TC B129 if accrued interest is purchased. Fiduciary deposit funds 

would not record the budgetary entry. See USSGL TC B166 for securities acquired 

at a discount by nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 101000 Fund Balance With Treasury

 Credit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

B129 To record the purchase of accrued interest on federal securities by a Treasury Appropriation Fund 

Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Fiduciary deposit funds would not record the budgetary entry. See USSGL TC B133 

for purchase of accrued interest on securities by a nonfiduciary deposit fund. While 

it is acceptable to debit USSGL accounts 439400, 439700, 451000, and 462000 in 

this situation, it is never acceptable for the balance in any of these accounts to be a 

debit.

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized CurrentYear Authority

Debit 439730 Appropriations Temporarily Precluded From Obligation

Debit 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 86 September 2022

B130 To record a lien paid before personal property is sold.

Comment: If funded by a direct appropriation, also post USSGL TC-B234.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 154900 Forfeited Property - Allowance

 Credit 101000 Fund Balance With Treasury

B131 To record principal repayments to Treasury or the Federal Financing Bank (FFB), excluding most 

non-credit reform loans, resulting in a gain or loss, that were not previously anticipated. For 

example, this transaction includes repayments of principal for FFB borrowings from Treasury and 

repayments due to modifications of credit reform loans.

Comment: Gains and losses typically result from early repayment. See USSGL TC-B121 for 

principal repayments at par value, including non-credit reform loans. While it is 

acceptable to debit USSGL account 462000 in this situation, it is never acceptable 

for the balance in USSGL account 462000 to be a debit.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 414600 Actual Repayments of Debt, Current-Year Authority

 Credit 414700 Actual Repayments of Debt, Prior-Year Balances

Proprietary Entry

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

Debit 721200 Losses on Disposition of Borrowings

 Credit 101000 Fund Balance With Treasury

 Credit 711200 Gains on Disposition of Borrowings

B132 To record the purchase of federal securities acquired at par value by a nonfiduciary deposit fund.

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 87 September 2022

B133 To record the purchase of accrued interest on federal securities by a nonfiduciary deposit fund.

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury

B134 To record appropriations accrued this fiscal year.

Comment: This transaction does not stand alone. Only record this transaction in Treasury 

Appropriation Fund Symbols (TAFS) that receive amounts appropriated from the 

General Fund of the U.S. Government via Treasury Appropriation Warrant, or that 

receive allocation transfers from general fund appropriated TAFS. USSGL 

transactions that reference this transaction: A492, B402, B406, B412, B416, B418, 

B428, B430, B436, B438, B452, D106, D107, D134, D626, E102, E104, E106, 

E108, E109, E204, and E412. USSGL transactions that reference a reversal for this 

transaction: B450, D102, D110, D618, F128, and F148.

Reference: USSGL implementation guidance; Appropriations Used

Budgetary Entry

None

Proprietary Entry

Debit 310700 Unexpended Appropriations - Used - Accrued

 Credit 570000 Expended Appropriations - Used - Accrued

B135 To record the gain on principal repayments to Treasury for non-credit reform loans. For example, 

this transaction may result from prepayments and early repayments of loans.

Comment: Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL 

TC-B131 for Federal Financing Bank principal repayments resulting in a gain or 

loss.

Reference: USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest

Budgetary Entry

Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 711200 Gains on Disposition of Borrowings
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 88 September 2022

B136 To record in the liquidating account the actual capital transfer of excess cash to the General Fund 

of the U.S. Government.

Comment: See Office of Management and Budget Circular No. A-11 for further instruction on 

the payment hierarchy. See USSGL TC-B119 for capital transfers not related to 

liquidating accounts. See USSGL TC-C196 for miscellaneous receipt account 

entries.

Reference: USSGL implementation guidance; Credit Reform Liquidating Account Case Study

Budgetary Entry

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

 Credit 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Proprietary Entry

Debit 297000 Liability for Capital Transfers

 Credit 101000 Fund Balance With Treasury

B137 To record the loss on principal repayments to Treasury for non-credit reform loans. For example, 

this transaction may result from prepayments and early repayments of loans.

Comment: Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL 

TC-B131 for Federal Financing Bank principal repayments resulting in a gain or 

loss. While it is acceptable to debit USSGL accounts 451000, 461000, 462000, and 

470000 in this situation, it is never acceptable for the balance in any of these 

accounts to be a debit.

Reference: USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 721200 Losses on Disposition of Borrowings

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 89 September 2022

B138 To record in trust fund payments made to a federal fund relating to exchange transactions.

Comment: These payments are defined as expenditure transfers in the budget. See USSGL TCA512 for non-exchange expenditure transfers-out. While it is acceptable to debit 

USSGL accounts 451000, 461000, and 462000 in this situation, it is never 

acceptable for the balance in any of these accounts to be a debit.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

B139 To record actual capital transfers to a General Fund Receipt Account that were not previously 

anticipated.

Comment: If previously anticipated, see USSGL B136.

Reference: USSGL implementation guidance: Capital Transfers Scenario

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

 Credit 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Proprietary Entry

Debit 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

 Credit 101000 Fund Balance With Treasury

B140 To record the purchase of foreign currency by a disbursing officer.

Comment: This entry should be made by agencies that have their own disbursing authority. 

Agencies that do not have their own disbursing authority, see USSGL 

implementation guidance "Accounting for Purchased Foreign Currency," which can 

be acquired on the USSGL Website. Agencies that have foreign currency account 

symbols in the X7000 series, refer to USSGL TCs-C192, C194, C440, D576, and 

D578.

Reference: USSGL implementation guidance "Accounting for Purchased Foreign Currency"

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 119000 Other Cash
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 90 September 2022

B141 To record the request from IMF to purchase Special Drawing Rights.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

B142 To record the disbursement of foreign currency by a disbursing officer on behalf of the operating 

fund.

Comment: This entry should be made by agencies that have their own disbursing authority. At 

the time of the foreign currency disbursement, the disbursing officer will charge the

appropriation of the operating fund that requested the disbursement, (see USSGL 

TC-B110 and the USSGL implementation guidance "Accounting for Purchased 

Foreign Currency"), which can be acquired on the USSGL Website. Agencies that 

do not have their own disbursing authority also may refer to the implementation 

guidance mentioned above. Agencies that have foreign currency account symbols in 

the X7000 series, refer to USSGL TCs-C192, C194, C440, D576, and D578.

Reference: USSGL implementation guidance "Accounting for Purchased Foreign Currency"

Budgetary Entry

None

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 120000 Foreign Currency

B143 To record the reinvestment of daily inflation of Treasury Inflation Protected Securities.

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 101000 Fund Balance With Treasury

B144 To record the purchase of cash equivalents.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

Debit 138400 Interest Receivable - Foreign Currency Denominated Assets

 Credit 120900 Uninvested Foreign Currency

 Credit 531100 Interest Revenue - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 91 September 2022

B146 To record a foreign currency rate intervention.

Comment: For the Department of Treasury use only. Credit USSGL account 167000 if longterm investments are used for interventions.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 167000 Foreign Investments

B150 To record a disbursement (not an outlay) from fund balance with Treasury in a Treasury General 

Account (TGA) to funds held by the public in a non-TGA.

Comment: To return funds held by the public in a non-TGA to fund balance with treasury in a 

TGA, reverse TC B150. This transaction does not apply to deposit fund Treasury 

Account Symbols (TAS). Use USSGL TC C108 for Deposit Fund TAS. An agency 

must have specific legislative authority to hold monies in a non-TGA or non-Fiscal 

Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400, 

"Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury," and Volume 1, Part 2, Chapter 5100, "Fund Balance with Treasury 

Accounts" for additional guidance, such as reclassifications in the CARS CTA 

Module.

Budgetary Entry

None

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 92 September 2022

B152 To record a purchase of a non-Bureau of the Fiscal Service security at par from funds held by the 

public in a non-Treasury General Account (TGA).

Comment: If this purchase is an immediate reinvestment of the proceeds of a sale of non-Fiscal 

Service securities purchased with funds held by the public in a non-TGA, record a 

budgetary entry equal to only the gain from that sale. Also post USSGL TC G124 to 

record activity for current-year purchases of other assets not recorded as Property, 

Plant and Equipment. An agency must have specific legislative authority to hold 

monies in a non-TGA or non-Fiscal Service security. See Treasury Financial 

Manual, Volume I, Part 2, Chapter 3400, "Accounting for and Reporting on Cash 

and Investments Held Outside of the U.S. Treasury", and Volume 1, Part 2, Chapter 

5100, "Fund Balance with Treasury Accounts" for additional guidance, such as 

reclassifications in the CARS CTA Module. While it is acceptable to debit USSGL 

accounts 461000 and 462000 in this situation, it is never acceptable for the balance 

in either of these accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 113000 Funds Held Outside of Treasury - Budgetary

B153 To record the purchase of non-federal securities by the Exchange Stabilization Fund at a 

premium/discount.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

Debit 167000 Foreign Investments

Debit 167200 Premium on Foreign Investments

 Credit 120900 Uninvested Foreign Currency

 Credit 167100 Discount on Foreign Investments

 Credit 531100 Interest Revenue - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 93 September 2022

B154 To record an operating expense or program cost from funds in a non-Treasury General Account 

(TGA) which results in an outlay.

Comment: An agency must have specific legislative authority to hold monies in a non-TGA or 

non-Bureau of the Fiscal Service security. See Treasury Financial Manual, Volume 

I, Part 2, Chapter 3400, "Accounting for and Reporting on Cash and Investments 

Held Outside of the U.S. Treasury", and Volume 1, Part 2, Chapter 5100, "Fund 

Balance with Treasury Accounts" for additional guidance, such as reclassifications 

in the CARS CTA Module. While it is acceptable to debit USSGL accounts 461000 

and 462000 in this situation, it is never acceptable for the balance in either of these 

accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 113000 Funds Held Outside of Treasury - Budgetary

B160 To record the purchase of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at par value.

Comment: Also post USSGL TC-B129 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

Debit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 101000 Fund Balance With Treasury

B162 To record the purchase of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a premium.

Comment: Use budgetary entries for the amount of the premium. Also post USSGL TC-B129 if 

accrued interest is purchased. While it is acceptable to debit USSGL accounts 

451000 and 462000 in this situation, it is never acceptable for the balance in either 

of these accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit 164700 Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 94 September 2022

B163 To record the purchase of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a discount.

Comment: Also post USSGL TC-B129 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

Debit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 101000 Fund Balance With Treasury

 Credit 164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

B165 To record the purchase of federal securities acquired at a premium by a nonfiduciary deposit fund.

Comment: Also post USSGL TC B133 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 101000 Fund Balance With Treasury

B166 To record the purchase of federal securities acquired at a discount by a nonfiduciary deposit fund.

Comment: Also post USSGL TC B133 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 101000 Fund Balance With Treasury

 Credit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 95 September 2022

B200 To record the initial receipt of preferred stock and/or common stock warrants as consideration for 

entering into a liquidity agreement with Government Sponsored Enterprises and/or beneficial 

interest in a Credit Facility Trust in a Treasury General Fund Receipt Account.

Comment: Also Post USSGL TC-C147. Post this transaction to record the liquidity payment 

and markup of liquidity preference in a General Fund Receipt Account.

Budgetary Entry

None

Proprietary Entry

Debit 165000 Preferred Stock in Federal Government Sponsored Enterprise

Debit 165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise

 Credit 590000 Other Revenue

B202 To record the liquidity payment and markup of liquidity preference from the prior-year in the 

program account.

Comment: Also Post USSGL TC B234. While it is acceptable to debit USSGL account 461000 

in this situation, it is never acceptable for the balance in USSGL account 461000 to 

be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 292200 Contingent Liabilities - Federal Government Sponsored Enterprise

 Credit 101000 Fund Balance With Treasury

B210 To record the payment of remuneration.

Comment: For the Department of Treasury use only. Due to the unique budgetary reporting by 

the Exchange Stabilization Fund, no outlay is reported.

Reference: Other Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Proprietary Entry

Debit 211000 Accounts Payable

Debit 633800 Remuneration Interest

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 96 September 2022

B234 To record the disbursement of appropriations accrued this fiscal year that were not previously 

accrued.

Comment: This transaction does not stand alone. Only record this transaction in Treasury 

Appropriation Fund Symbols (TAFS) that receive amounts appropriated from the 

General Fund of the U.S. Government via Treasury Appropriation Warrant, or that 

receive allocation transfers from general fund-appropriated TAFS in which the use 

was not previously accrued. If the use of the appropriation was previously accrued, 

see TC B235. USSGL transactions that reference this transaction: A146, A514,

B102, B105, B106, B107, B108, B109, B122, B130, B202, B604, C408, and D126. 

USSGL transactions that reference a reversal for this transaction: C132, C134, 

C136, C137, C138, C139, and D108.

Reference: USSGL implementation guidance; Appropriations Used

Budgetary Entry

None

Proprietary Entry

Debit 310710 Unexpended Appropriations - Used - Disbursed

 Credit 570010 Expended Appropriations - Disbursed

B235 To record the disbursement of appropriations that were previously accrued.

Comment: This transaction does not stand alone. Only record this transaction in Treasury 

Appropriation Fund Symbols (TAFS) that receive amounts appropriated from the 

General Fund of the U.S. Government via Treasury Appropriation Warrant, or that 

receive allocation transfers from general fund appropriations when the use of the 

appropriation was previously accrued using TC B134. If the use of the appropriation 

was not previously accrued, see TC B234. TAFS. USSGL transactions that reference 

this transaction: B110, B112, B115, and B120.

Reference: USSGL implementation guidance; Appropriations Used

Budgetary Entry

None

Proprietary Entry

Debit 310710 Unexpended Appropriations - Used - Disbursed

Debit 570000 Expended Appropriations - Used - Accrued

 Credit 310700 Unexpended Appropriations - Used - Accrued

 Credit 570010 Expended Appropriations - Disbursed

B300 - B399 Disbursements and Payables - Commitments/Undelivered Orders/Expended Authority -

Unpaid

B302 To record a commitment of unobligated amounts in programs subject to apportionment.

Comment: To decrease the commitment, reverse this transaction. While it is acceptable to debit 

USSGL account 461000 in this situation, it is never acceptable for the balance in 

USSGL account 461000 to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 470000 Commitments - Programs Subject to Apportionment

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 97 September 2022

B304 To record a commitment of unobligated balances in programs exempt from apportionment.

Comment: To decrease the commitment, reverse this transaction. While it is acceptable to debit 

USSGL account 462000 in this situation, it is never acceptable for the balance in 

USSGL account 462000 to be a debit.

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 472000 Commitments - Programs Exempt From Apportionment

Proprietary Entry

None

B306 To record current-year undelivered orders without an advance.

Comment: To decrease obligation in the current year, reverse this transaction. While it is 

acceptable to debit USSGL accounts 461000, 462000, and 470000 in this situation, 

it is never acceptable for the balance in any of these accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None

B308 To record current-year undelivered orders with an advance.

Comment: See USSGL TC-B604 for the expense. While it is acceptable to debit USSGL 

accounts 461000, 462000, and 470000 in this situation, it is never acceptable for the 

balance in any of these accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 98 September 2022

B309 To record current-year undelivered orders with an advance using a U.S. Debit Card.

Comment: See USSGL TC-B604 for the expense. While it is acceptable to debit USSGL 

account 470000 in this situation, it is never acceptable for the balance in USSGL 

account 470000 to be a debit.

Reference: USSGL implementation guidance; U.S. Debit Card Program

Budgetary Entry

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 112500 U.S. Debit Card Funds

B310 To record a current-year undelivered order without an advance where the commitment is more than 

the undelivered order for commitments in programs subject to apportionment.

Comment: While it is acceptable to debit USSGL account 470000 in this situation, it is never 

acceptable for the balance in USSGL account 470000 to be a debit.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 461000 Allotments - Realized Resources

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None

B312 To record a current-year undelivered order without an advance where the commitment is more than 

the undelivered order for commitments in programs exempt from apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None

B314 To record a current-year undelivered order without an advance where the commitment is less than 

the undelivered order for commitments in programs subject to apportionment.

Comment: While it is acceptable to debit USSGL accounts 461000 and 470000 in this situation, 

it is never acceptable for the balance in either of these accounts to be a debit.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 99 September 2022

B316 To record a current-year undelivered order without an advance where the commitment is less than 

the undelivered order for commitments in programs exempt from apportionment.

Comment: While it is acceptable to debit USSGL account 462000 in this situation, it is never 

acceptable for the balance in USSGL account 462000 to be a debit.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 100 September 2022

B400 - B599 Disbursements and Payables - Payables/Accrued Liabilities

B402 To record the delivery of goods or services and to accrue a liability.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Assume a title has 

been passed when the goods are received. Also post USSGL TCs G120, G122, and 

G124 to track purchases. For payroll and benefits, see USSGL TC-E102. For "inprocess type" accounts and assisted acquisition situations, see USSGL TC-D514. 

Due to the reconciliation of interagency expenses and revenues, agencies first must 

record all direct costs to a USSGL account 600000 expense series account and then 

offset those amounts using USSGL account 661000 when the costs are capitalized to 

the appropriate asset account. For other payroll related transactions, see USSGL 

TCs-E104 through E117. Record USSGL account 219000 for grants payable.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 615000 Expensed Asset

Debit 640000 Benefit Expense

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported

 Credit 220000 Liability for Unpaid Insurance Claims

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 101 September 2022

B403 To record accounts payable in a nonfiduciary deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 211000 Accounts Payable

B404 To record a downward adjustment of a current-year unpaid undelivered order.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

B405 To record accounts payable in a nonfiduciary deposit fund for administrative fees paid to another 

federal entity. This transaction is recorded only when an agency has the authority to charge an 

administrative fee to be paid by a nonfiduciary deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 211000 Accounts Payable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 102 September 2022

B406 To record the delivery of goods and services in the same year the order was placed and to accrue a 

liability. The current-year expended authority is more than the original obligation.

Comment: If funded by a direct appropriation, also post TC-B134. For payroll and benefits, see 

USSGL TC-E102. Assume a title has been passed when the goods are received. 

Also post USSGL TCs G120, G122, and G124 to track purchases. For "in-process 

type" accounts and assisted acquisition situations, see USSGL TC-D514. Due to the 

reconciliation of interagency expenses and revenues, agencies must first record all 

direct costs to a USSGL account 600000 expense series account and then offset 

those amounts using USSGL account 661000 when the costs are capitalized to the 

appropriate asset account. For other payroll related transactions, see USSGL TCsE104 through E117. While it is acceptable to debit USSGL accounts 461000 and 

462000 in this situation, it is never acceptable for the balance in either of these 

accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 103 September 2022

B407 To record a contra expense in a nonfiduciary deposit fund for administrative fees paid to another 

federal entity. This transaction is recorded only when an agency has the authority to charge an 

administrative fee to be paid by a nonfiduciary deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 679500 Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees

B408 To reclassify payable schedules for disbursements to "in-transit" until the payment schedule is 

confirmed.

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 220000 Liability for Unpaid Insurance Claims

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 294000 Capital Lease Liability

 Credit 212000 Disbursements in Transit

B410 To record advances and prepayments "in transit" until disbursements are confirmed.

Budgetary Entry

None

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 212000 Disbursements in Transit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 104 September 2022

B412 To record an obligation and accounts payable in an unexpired appropriation for a valid bill related 

to a canceled appropriation.

Comment: This transaction is simultaneously posted with USSGL TC-D145. Also post USSGL 

TC-B134. While it is acceptable to debit USSGL accounts 461000 and 462000 in 

this situation, it is never acceptable for the balance in either of these accounts to be a 

debit.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 211000 Accounts Payable

B416 To record the collecting agency's estimated accrued tax refunds payable and related interest funded 

by a direct appropriation.

Comment: This activity is not related to USSGL TC-B118. Also post USSGL TC-B134. While 

it is acceptable to debit USSGL accounts 451000, 461000, 462000, and 470000 in 

this situation, it is never acceptable for the balance in any of these accounts to be a 

debit.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources"

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 589000 Tax Revenue Refunds - Not Otherwise Classified

Debit 589100 Tax Revenue Refunds - Individual

Debit 589200 Tax Revenue Refunds - Corporate

Debit 589300 Tax Revenue Refunds - Unemployment

Debit 589400 Tax Revenue Refunds - Excise

Debit 589500 Tax Revenue Refunds - Estate and Gift

Debit 589600 Tax Revenue Refunds - Customs

Debit 633000 Other Interest Expenses

 Credit 211000 Accounts Payable

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 219000 Other Liabilities With Related Budgetary Obligations
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 105 September 2022

B417 To record in a loan guarantee financing account an accrued expense to a third party, in which no 

asset is received. This transaction includes payments of incurred default claims, interest 

supplements, and other loan guarantee financing claims.

Comment: Only post this transaction for claims within a loan guarantee financing account that 

are incurred, but not yet disbursed. At the time of disbursement to a third-party, post 

USSGL TC-B110. While it is acceptable to debit USSGL account 461000 in this 

situation, it is never acceptable for the balance in USSGL account 461000 to be a 

debit.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 218000 Loan Guarantee Liability

 Credit 211000 Accounts Payable

B418 To record the accrual of interest expenses incurred, not yet paid.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next fiscal year. While it is acceptable to debit USSGL accounts 

461000 and 462000 in this situation, it is never acceptable for the balance in either 

of these accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service 

and/or the Federal Financing Bank

Debit 632000 Interest Expenses on Securities

Debit 633000 Other Interest Expenses

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 106 September 2022

B420 To record the liability for cost to be funded in the future.

Comment: Reverse accruals at the beginning of the next accounting period. See USSGL TCB402 to record currently funded capital lease liability.

Budgetary Entry

None

Proprietary Entry

Debit 680000 Future Funded Expenses

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 217000 Subsidy Payable to the Financing Account

 Credit 219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported

 Credit 220000 Liability for Unpaid Insurance Claims

 Credit 222000 Unfunded Leave

 Credit 229000 Other Unfunded Employment Related Liability

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 299500 Estimated Cleanup Cost Liability

B422 To record the unfunded FECA liability and unfunded unemployment liability.

Comment: Unfunded FECA liability and unfunded unemployment for Federal employees 

should be reversed when the funding is received.

Budgetary Entry

None

Proprietary Entry

Debit 685000 Employer Contributions to Employee Benefit Programs Not Requiring 

Current-Year Budget Authority (Unobligated)

 Credit 222500 Unfunded FECA Liability

 Credit 229000 Other Unfunded Employment Related Liability

B424 To record a contingent liability.

Comment: Record USSGL account 6790 when pending litigation related to the Treasury 

Judgment Fund is not required to be paid back by the agency. Reverse this entry 

when realization indicates no contingent liability.

Reference: USSGL implementation guidance; FASAB SFFAS No. 5, "Accounting for 

Liabilities of the Federal Government", as amended by FASAB SFFAS No. 12, 

"Recognition of Contingent Liabilities Arising from Litigation"

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

Debit 680000 Future Funded Expenses

Debit 729000 Other Losses

 Credit 292000 Contingent Liabilities

 Credit 292200 Contingent Liabilities - Federal Government Sponsored Enterprise
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 107 September 2022

B425 To record a contingent liability related to capital transfer.

Comment: Refer to FASAB SFFAS No. 5, "Accounting for Liabilities of the Federal 

Government," for discussion of contingent liabilities. See USSGL TC A142 to 

record anticipated non-expenditure payments to the General Fund of the U.S. 

Government.

Reference: USSGL implementation guidance; Changes Related to Capital Transfers

Budgetary Entry

None

Proprietary Entry

Debit 579200 Financing Sources To Be Transferred Out - Contingent Liability

 Credit 292300 Contingent Liability for Capital Transfers

B426 To record an increase in actuarial liabilities for benefit plans.

Comment: Reverse this entry for a decrease.

Reference: USSGL implementation guidance; FECA Liability

Budgetary Entry

None

Proprietary Entry

Debit 760000 Changes in Actuarial Liability

 Credit 265000 Actuarial FECA Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities

B428 To record the payable to borrowers from sales of foreclosed property with recourse.

Comment: Excess of sales proceeds over cost to the federal government is paid to borrowers. If 

funded by a direct appropriation, also post USSGL TC-B134. While it is acceptable 

to debit USSGL account 461000 in this situation, it is never acceptable for the 

balance in USSGL account 461000 to be a debit.

Reference: USSGL Implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 155100 Foreclosed Property

 Credit 211000 Accounts Payable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 108 September 2022

B430 To record the inventory purchased for a resale under historical cost (title was passed).

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Also post USSGL 

TC G122 to track purchases. While it is acceptable to debit USSGL accounts 

461000 and 462000 in this situation, it is never acceptable for the balance in either 

of these accounts to be a debit.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 152100 Inventory Purchased for Resale

 Credit 211000 Accounts Payable

B432 To record the fair market value of intangible forfeited property and real and tangible personal 

property acquired through forfeiture proceedings.

Comment: To record the valuation allowance for estimated liens/claims, see E418. When 

recording the forfeiture of seized monetary instruments, instead use TC D554.

Reference: FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 232000 Other Deferred Revenue

B434 To record unclaimed and abandoned items/merchandise at market value when statutory and/or 

regulatory requirements for forfeiture have been met.

Reference: FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 232000 Other Deferred Revenue
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 109 September 2022

B436 To record the funded portion of cleanup costs that was previously estimated.

Comment: If the cleanup cost is part of an ongoing operation, then the liability associated with 

the cleanup should be reported as accounts payable. Also post USSGL TC-B134 for 

appropriations used. While it is acceptable to debit USSGL account 461000 in this 

situation, it is never acceptable for the balance in USSGL account 461000 to be a 

debit.

Reference: USSGL implementation guidance; Environmental Cleanup Cost Case Study

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 299500 Estimated Cleanup Cost Liability

Debit 610000 Operating Expenses/Program Costs

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable

 Credit 680000 Future Funded Expenses

B438 To record capital lease liability.

Comment: If capital lease is with a non-federal entity, the agency must have sufficient 

budgetary resources up front to cover the present value of the lease payments 

discounted using Treasury interest rates. Also post USSGL TC B134 if funded by a 

direct appropriation. Also post USSGL TCs G120 or G122 to track purchases.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 181000 Assets Under Capital Lease

 Credit 294000 Capital Lease Liability

B440 To record capitalized loan interest payable on Federal Financing Bank (FFB) non-credit reform 

loans borrowed from Treasury for interest payable amounts previously accrued.

Comment: This transaction is recorded by FFB only. See USSGL TC-B418 for the initial 

accrual and USSGL TC-B113 for the payment of the accrual.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 251100 Capitalized Loan Interest Payable - Non-Credit Reform
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 110 September 2022

B444 To record the IMF annual Special Drawing Right assessment accrual.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 211000 Accounts Payable

B446 To record the IMF Annual Assessment.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

B450 To record a gain on current-year unpaid obligations due to fluctuation of foreign currency 

exchange rates on a non-monetary transaction, where excess obligations due to the rate variance are 

deobligated at the time of disbursement.

Comment: Reverse USSGL TC B134 for direct appropriations. Post this transaction 

immediately preceding disbursement (USSGL TC B110).

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 719000 Other Gains
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 111 September 2022

B452 To record a loss on current-year unpaid obligations due to fluctuation of foreign currency exchange 

rates on non-monetary transaction, where additional US equivalent dollars are obligated to cover 

the rate variance at the time of disbursement.

Comment: Also post USSGL TC B134 for direct appropriations. Post this transaction 

immediately preceding disbursement (USSGL TC B110). While it is acceptable to 

debit USSGL account 461000 in this situation, it is never acceptable for the balance 

in USSGL account 461000 to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 729000 Other Losses

 Credit 211000 Accounts Payable

B600 - B699 Disbursements and Payables - Advances and Prepayments

B602 To record revenue received in advance.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 220500 Liability for Unearned Insurance Premiums

 Credit 232000 Other Deferred Revenue
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 112 September 2022

B604 To record the current-year expended authority where the undelivered order was prepaid or 

advanced. The current-year authority is the same as the original order.

Comment: See USSGL TC-A710 to see the reimbursable authority and USSGL TC-B308 for 

the original prepayment. If funded by a direct appropriation, also post USSGL TCB234. Also post USSGL TCs G120, G122, and G124 to track purchases.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 690000 Non-Production Costs

 Credit 141000 Advances and Prepayments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 113 September 2022

B606 To record current-year expended authority using a U.S. Debit Card.

Comment: This transaction is used when an agency issues a U.S. Debit Card to a recipient as a 

reimbursement or entitlement. While it is acceptable to debit USSGL account 

470000 in this situation, it is never acceptable for the balance in USSGL account 

470000 to be a debit.

Reference: USSGL implementation guidance; U.S. Debit Card Program

Budgetary Entry

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 112500 U.S. Debit Card Funds

B610 To reduce an unfilled customer order with advance from a prior-year reimbursable while 

maintaining a resource to support the obligation and outlay.

Comment: The amount in USSGL account 422200 not supported by obligations must be zero 

on the preclosing trial balance when the TAFS is expiring.

Reference: USSGL implementation guidance; Prior-Year Advances or Other Offsetting 

Collections Refunded in the Current Year as Obligations and Outlays

Budgetary Entry

Debit 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

 Credit 422200 Unfilled Customer Orders With Advance

Proprietary Entry

None

C100 - C399 Collections and Receivables - Receipts

C101 To record the transfer of recognized subsidy from the program fund to the financing fund.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide

Budgetary Entry

Debit 422300 Uncollected Subsidy from Program Account

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

None

C102 To record service in kind provided by non-federal sources.

Budgetary Entry

None

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 561000 Donated Revenue - Non-Financial Resources
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 114 September 2022

C103 To record the collection of subsidy costs in the financing account.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide

Budgetary Entry

Debit 427100 Actual Program Fund Subsidy Collected

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 422300 Uncollected Subsidy from Program Account

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

C106 To record the collection of reestimated subsidy in the financing account.

Comment: Also post USSGL TC-A123 if authority was previously anticipated. Also post TCA120 to record allotment of authority not previously anticipated.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 427100 Actual Program Fund Subsidy Collected

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

C107 To record the receipt of previously anticipated collections for loans related to the Troubled Asset 

Relief Program (TARP.)

Comment: See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A123 if 

authority was previously anticipated.

Budgetary Entry

Debit 426000 Actual Collections of Governmental-Type Fees

Debit 426100 Actual Collections of Business-Type Fees

Debit 426200 Actual Collections of Loan Principal

Debit 426300 Actual Collections of Loan Interest

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

Debit 427300 Interest Collected From Treasury

Debit 427600 Actual Collections From Financing Fund

Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 115 September 2022

C108 To record collections in nonfiduciary deposit funds.

Comment: This entry is for the initial and subsequent collections from non-federal sources into 

a nonfiduciary deposit fund. This entry should not be used for collections of interest 

on Treasury securities. For accrual and collection of interest on Treasury securities, 

see TC C418, TC E205, and TC C156.

Reference: USSGL implementation guidance: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 113500 Funds Held Outside of Treasury - Non-Budgetary

Debit 113510 Restricted Cash Held Outside of Treasury - Non-Budgetary

Debit 119000 Other Cash

Debit 123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 116 September 2022

C109 To record the receipt of previously anticipated collections.

Comment: See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A123 if 

authority was previously anticipated. See USSGL TCs-A710, A712, A714, and 

C186 for reimbursable agreement transactions. See USSGL TC-C156 for the 

collection of interest receivable from securities held by a nonfiduciary deposit fund. 

Fiduciary deposit funds would not record a budgetary entry. See TCs C453 and 

C457 for daily inflation or deflation of Treasury Inflation Protected Securities.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 426000 Actual Collections of Governmental-Type Fees

Debit 426100 Actual Collections of Business-Type Fees

Debit 426200 Actual Collections of Loan Principal

Debit 426300 Actual Collections of Loan Interest

Debit 426400 Actual Collections of Rent

Debit 426500 Actual Collections From Sale of Foreclosed Property

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

Debit 427300 Interest Collected From Treasury

Debit 427600 Actual Collections From Financing Fund

Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 137400 Criminal Restitution Receivable

 Credit 139900 Allowance for Subsidy

 Credit 155100 Foreclosed Property

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 575000 Expenditure Financing Sources - Transfers-In

 Credit 590000 Other Revenue
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 117 September 2022

 Credit 599700 Financing Sources Transferred In From Custodial Statement 

Collections

C110 To reclassify collections to liquidate prior-year deficiency.

Comment: While it is acceptable to credit USSGL account 426600 in this situation, it is never 

acceptable for the balance in USSGL account 426600 to be a credit.

Reference: USSGL implementation guidance; Spending Authority From Offsetting Collections 

Applied to Liquidate a Deficiency

Budgetary Entry

Debit 421200 Liquidation of Deficiency - Offsetting Collections

 Credit 426000 Actual Collections of Governmental-Type Fees

 Credit 426100 Actual Collections of Business-Type Fees

 Credit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

 Credit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

Proprietary Entry

None

C111 To record collections in clearing account Treasury Account Symbols (TAS).

Reference: USSGL implementation guidance: Nonfiduciary Deposit Fund with Investment 

Authority and clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 241000 Liability for Clearing Accounts

C112 To record the collection of a refund of an advance or prepayment in the same year as the original 

obligation.

Comment: See USSGL TC-B308 for application of an advance. This transaction is also 

applicable to credit card rebates.

Budgetary Entry

Debit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 141000 Advances and Prepayments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 118 September 2022

C113 To record receipt of coupon payment and interest collection on non-federal securities.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

Debit 167000 Foreign Investments

 Credit 134200 Interest Receivable - Investments

C114 To record unearned revenue collected in advance and deposited to a trust or special fund receipt 

account.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 232000 Other Deferred Revenue

C115 To record interest payments received from ESF foreign currency investments for Time Deposits, 

Overnight Deposits, and Reverse Repurchase Agreements.

Comment: For the Department of the Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 119 September 2022

C116 To record in the financing fund unearned fees collected for undisbursed loans.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Reference: USSGL implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 426100 Actual Collections of Business-Type Fees

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 232000 Other Deferred Revenue

C117 To record in the financing fund fees collected when loans are disbursed.

Comment: Fees are earned by loan guarantees when the third party disburses. Also post USSGL 

TC-A123 if authority was previously anticipated.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide

Budgetary Entry

Debit 426100 Actual Collections of Business-Type Fees

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 218000 Loan Guarantee Liability

C118 To record in the financing fund fees earned when loans are disbursed.

Comment: For loan guarantees and direct loans, fees are earned when the third party disburses.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

None

Proprietary Entry

Debit 232000 Other Deferred Revenue

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

C119 To record the receipt of remuneration.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 579000 Other Financing Sources
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 120 September 2022

C120 To record the maturity of federal securities acquired at par value by a Treasury Appropriation Fund 

Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: See USSGL TC A195, TC C109, or TC C140 to record the collection of interest 

received on the maturity. See USSGL TC C121 to record the maturity of securities 

acquired at par value by a nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

C121 To record the maturity of federal securities acquired at par value by a nonfiduciary deposit fund.

Comment: See USSGL TC C156 to record the collection of interest received on the maturity.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 121 September 2022

C122 To record the maturity of federal securities acquired at a premium by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Prior to maturity, an entry is made to complete the amortization of a premium. See 

USSGL TC A195, TC C109, or TC C140 to record the collection of interest 

received on the maturity. See USSGL TC C123 for securities acquired at a premium 

by a nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

C123 To record the maturity of federal securities acquired at a premium by a nonfiduciary deposit fund.

Comment: See USSGL TC C156 to record the collection of interest received on the maturity.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 122 September 2022

C124 To record the maturity of federal securities acquired at a discount by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Prior to maturity, an entry is made to complete the amortization of a discount. The 

budgetary entry shows the purchase discount is realized as a budgetary resource 

when the security matures. Special and trust funds use USSGL account 411400, if 

budgetary resources were previously anticipated, revolving funds credit USSGL 

account 407000 and special and trust funds credit USSGL account 412000. Also 

post USSGL TC-A123 if authority was previously anticipated. Fiduciary deposit 

funds would not record the budgetary entry. See USSGL TC A195, TC C109, or TC 

C140 to record the collection of interest received on the maturity. See USSGL TC 

C128 to record the maturity of a U.S. Treasury Zero Coupon Bond issued by the 

Bureau of the Fiscal Service. See USSGL TC C125 for securities acquired at a 

discount by nonfiduciary deposit fund that matured.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 123 September 2022

C125 To record the maturity of federal securities acquired at a discount in a nonfiduciary deposit fund.

Comment: See USSGL TC C156 to record the collection of interest received on the maturity. 

See USSGL TC C128 to record the maturity of a U.S. Treasury Zero Coupon Bond 

issued by the Bureau of the Fiscal Service.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

C126 To record maturity and reversing interest accrual for Exchange Stabilization Fund investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 134200 Interest Receivable - Investments

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets

 Credit 167000 Foreign Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 124 September 2022

C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term bonds) 

sold at PAR and receive a coupon payment.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments

C128 To record the maturity of a U.S. Treasury Zero Coupon Bond by a Treasury Appropriation Fund 

Symbol (TAFS)

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

 Credit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

C130 To record the collection of a refund of an advance or prepayment that results in a downward 

adjustment to a prior-year obligation.

Comment: Also post USSGL TC A123 if authority was previously anticipated. This transaction 

is also applicable to credit card rebates.

Reference: For refunds receivable, see the USSGL implementation guidance; Upward and 

Downward Adjustments to Expired Appropriations

Budgetary Entry

Debit 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 141000 Advances and Prepayments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 125 September 2022

C132 To record the refunds collected, a downward adjustment to prior-year paid delivered orders, for 

assets purchased and expenses incurred in a prior-year that create budgetary resources. These 

refunds were not previously accrued as receivables.

Comment: Also post USSGL TC-A123 if authority was previously anticipated. Reverse 

USSGL TC-B234 for direct appropriations. Reverse USSGL TCs G120, G122, and 

G124 to track purchases. This transaction is also applicable to credit card rebates.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 690000 Non-Production Costs
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 126 September 2022

C133 To record the receivable from the collecting entity for custodial collections and non-entity assets 

collected on behalf of a federal entity other than the General Fund of the U.S. Government.

Comment: This transaction is recorded by federal agency that will receive the funds collected 

by the collecting entity. The federal agency collecting these funds should record TC 

C142 to establish the payable for the custodial collections on behalf of another 

federal agency.

Reference: Custodial Activity Collected on Behalf of a Federal Entity Other than the General 

Fund of the U.S. Government (Exchange and Non-exchange)

Budgetary Entry

None

Proprietary Entry

Debit 198100 Receivable from Custodian or Non-Entity Assets Receivable From a 

Federal Agency - Other Than the General Fund of the U.S. 

Government

 Credit 571300 Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the General 

Fund of the U.S. Government
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 127 September 2022

C134 To record the refunds collected (not previously accrued as receivables) for assets purchased and 

expenses incurred in the current year.

Comment: Reverse USSGL TC B234 for direct appropriations. Reverse USSGL TCs G120, 

G122, and G124 to adjust tracked purchases. This transaction is also applicable to 

credit card rebates.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 650000 Cost of Goods Sold

 Credit 690000 Non-Production Costs
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 128 September 2022

C135 To record the collection of federal and non-federal revenue reported on the Statement of Custodial 

Activity or on the custodial footnote that is deposited.

Comment: This transaction is recorded by the federal agency collecting the funds on behalf of 

the recipient agency to whom those funds will be transferred.

Reference: Custodial Activity Collected on Behalf of a Federal Entity Other than the General 

Fund of the U.S. Government (Exchange and Non-exchange)

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 580100 Tax Revenue Collected - Individual

 Credit 580200 Tax Revenue Collected - Corporate

 Credit 580300 Tax Revenue Collected - Unemployment

 Credit 580400 Tax Revenue Collected - Excise

 Credit 580500 Tax Revenue Collected - Estate and Gift

 Credit 580600 Tax Revenue Collected - Customs

 Credit 590000 Other Revenue

 Credit 592300 Valuation Change in Investments - Beneficial Interest in Trust

C136 To record the collection of receivables for assets purchased or expenses incurred in a prior year that 

create budgetary resources when collected.

Comment: USSGL TC C414 records the refund receivable. Reverse USSGL TC B234 for 

direct appropriations. Also post USSGL TC A123 if authority was previously 

anticipated. Reverse USSGL TCs G120, G122, and G124 to adjust tracked 

purchases. Also post USSGL TC D582 to reclassify the reduction of an expense 

from unfunded to funded.

Reference: For refunds receivable, see the USSGL implementation guidance; Upward and 

Downward Adjustments to Expired Appropriations

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 129 September 2022

C137 To record the restitution of the imprest fund loss.

Comment: Reverse USSGL TC B234 for direct appropriations.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 131000 Accounts Receivable

 Credit 729000 Other Losses

C138 To record the collection of refunds receivable for assets purchased or expenses incurred in the 

current year that create budgetary resources when collected.

Comment: See USSGL TC C414 for the accrued receivable. Reverse USSGL TC B234 for 

direct appropriations and USSGL TCs G120, G122, and G124 to adjust tracked 

purchases. Also post USSGL TC D582 to reclassify the reduction of an expense 

from unfunded to funded. This transaction is also applicable to credit card rebates.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

C139 To record the deduction of an employee's pay for reimbursement of Federal Employees Health 

Benefits paid by the employer while the employee was in a leave without pay status.

Comment: Also post USSGL TC D582 to reclassify the reduction of expenses from unfunded 

to funded. Reverse USSGL TC B234.

Reference: USSGL guidance; Federal Employee Health Benefit/Leave Without Pay Status

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 130 September 2022

C140 To record the collection of receivables from federal sources.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

 Credit 428300 Interest Receivable From Treasury

 Credit 428700 Other Federal Receivables

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

C141 To record a collection of non-federal revenue reported on the Statement of Custodial Activity or on 

the custodial footnote that is deposited into a General Fund Receipt Account.

Comment: Also post USSGLs TC-C142 and TC-C143. See USSGL TC-F124 for the preclosing 

adjusting entry recorded at year-end.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources"

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 580100 Tax Revenue Collected - Individual

 Credit 580200 Tax Revenue Collected - Corporate

 Credit 580300 Tax Revenue Collected - Unemployment

 Credit 580400 Tax Revenue Collected - Excise

 Credit 580500 Tax Revenue Collected - Estate and Gift

 Credit 580600 Tax Revenue Collected - Customs

 Credit 590000 Other Revenue

 Credit 592300 Valuation Change in Investments - Beneficial Interest in Trust

C142 To record a contra-revenue in the amount of revenue collected for others and to establish a 

custodial liability.

Comment: To record revenue, see USSGL TC-C141. To reduce the custodial liability for 

amounts transferred out, see USSGL TC-A210.

Budgetary Entry

None

Proprietary Entry

Debit 599000 Collections for Others - Statement of Custodial Activity

 Credit 298000 Custodial Liability
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 131 September 2022

C143 To record the collection of receivables of custodial revenue from a non-federal source that is 

deposited to a miscellaneous receipt account.

Comment: If a collection is reported on the Statement of Custodial Activity or the custodial 

footnote, also post USSGL TCs D584 and D586 (if related to tax revenue); If a 

collection is not reported on the Statement of Custodial Activity nor on the custodial

footnote, also post USSGL TC D585; If a collection was not previously accrued, see 

USSGL TCs C141 or C147; See USSGL TC F124 for the preclosing adjusting entry 

recorded at year-end.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 132500 Taxes Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 137400 Criminal Restitution Receivable

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

C144 To record undeposited collections.

Comment: Reverse entry upon disposition of undeposited collections.

Budgetary Entry

None

Proprietary Entry

Debit 111000 Undeposited Collections

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 132 September 2022

C145 To record the collection of revenue or other financing sources that were not previously accrued into 

a General Fund Receipt Account. These collections are not reported on the Statement of Custodial 

Activity.

Comment: Also post USSGL TC-C147. For the transfer-in of nonbudgetary fund balance to 

other federal entities without reimbursements, see USSGL TC-C155. For custodial 

collections reported on the Statement of Custodial Activity or on the custodial 

footnote, see USSGL TC-C141. See USSGL TC-F124 for the preclosing adjusting 

entry recorded at year-end.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 531400 Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 532500 Administrative Fees Revenue

 Credit 579000 Other Financing Sources

 Credit 579500 Seigniorage

 Credit 590000 Other Revenue

C146 To record the collection of previously accrued receivables in a General Fund Receipt Account.

Comment: Also post D585. For collection of custodial receivables in a General Fund Receipt 

Account, see USSGL TC C-143.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 134400 Interest Receivable on Special Drawing Rights (SDR)

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 137400 Criminal Restitution Receivable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 133 September 2022

C147 To record an offset for amounts collected for others and to establish a liability for non-entity assets 

that are not reported on the Statement of Custodial Activity or on the custodial footnote.

Comment: To record contra-custodial revenue reported on the Statement of Custodial Activity 

or on the custodial footnote and to establish custodial liability, see transaction 

USSGL TC-C142. See USSGL TC-F124 for the preclosing adjusting entry recorded 

at year-end. To record in a miscellaneous receipt TAFS an amount that was 

permanently reduced in an associated General Fund TAFS, see USSGL TC- A147.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position

 Credit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

C148 To record the payback of a bridge loan.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 135000 Loans Receivable

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

C149 To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit directly 

into a Treasury Account Symbol that does not have budget authority.

Comment: Also post USSGL F124 and/or F125 to close USSGL account 298500. Record 

USSGL account 721200 when there is a loss on the repayment.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721200 Losses on Disposition of Borrowings

 Credit 135000 Loans Receivable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 134 September 2022

C150 To record the receipt of other cash and noncash monetary assets.

Comment: See USSGL TC C108.

Budgetary Entry

None

Proprietary Entry

Debit 113500 Funds Held Outside of Treasury - Non-Budgetary

Debit 113510 Restricted Cash Held Outside of Treasury - Non-Budgetary

Debit 119000 Other Cash

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Debit 119500 Other Monetary Assets

Debit 123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

C151 To record the collection of capitalized loan interest receivable by the Bureau of the Fiscal Service 

and deposit directly into a Treasury Account Symbol that does not have budget authority.

Comment: See USSGL TC-C444 for the establishment of the capitalized loan interest 

receivable. Also post USSGL F124 to close USSGL account 298500.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

C152 To record loans receivable resulting from repayable advances.

Comment: This transaction is only available for use by the Department of Treasury.

Reference: Unemployment Trust Fund (UTF) Repayable Advances and Non-Repayable 

Advances Scenario

Budgetary Entry

None

Proprietary Entry

Debit 135000 Loans Receivable

 Credit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 135 September 2022

C153 To record the collection of loans receivable, accounted for under the provisions of the Federal 

Credit Reform Act, by the Bureau of the Fiscal Service and deposit directly into a Treasury 

Account Symbol that does not have budget authority.

Comment: Also post USSGL TC-F124 and/or TC-F125 to close USSGL account 298500. 

Record USSGL account 721200 when there is a loss on the repayment.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721200 Losses on Disposition of Borrowings

 Credit 138000 Loans Receivable - Troubled Assets Relief Program

C154 To record the collections of unaccrued interest on loans from non-federal sources.

Comment: Also post USSGL TC A123 if authority was previously anticipated.

Budgetary Entry

Debit 426300 Actual Collections of Loan Interest

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

C155 To record the transfer-in of nonbudgetary fund balance to other federal entities without 

reimbursements.

Comment: See USSGL TC F124 for the preclosing adjusting entry recorded at year-end.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 577500 Non-Budgetary Financing Sources Transferred In

C156 To record the collection of interest receivable from securities held by a nonfiduciary deposit fund.

Comment: For federal investments such as Treasury securities, interest revenue and contra 

revenue, should be recorded with TC C418 and TC E205. For investments in nonfederal securities, interest should be accrued with TC C417.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 136 September 2022

C157 To record the capitalization of interest on Exchange Stabilization Fund foreign currency 

investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets

C158 To record cash donations collected in an expenditure account, as allowed by law.

Comment: See USSGL TC-C402 for cash donations. See TC-C192 for foreign currency 

donations that are not budgetary resources. See USSGL TC-A186 for revenue to 

available trust and special funds.

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 560000 Donated Revenue - Financial Resources

C161 To record an adjustment to loans and interest receivable based on acquired collateral property 

without recourse.

Comment: Use only for pre-Credit Reform.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

None

Proprietary Entry

Debit 155100 Foreclosed Property

Debit 721000 Losses on Disposition of Assets - Other

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 711000 Gains on Disposition of Assets - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 137 September 2022

C162 To record an adjustment to loans and interest receivable based on acquired collateral property with 

recourse.

Comment: This transaction does not include bad debt.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

None

Proprietary Entry

Debit 155100 Foreclosed Property

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

C163 To record an adjustment to loans and interest receivable based on acquired collateral property 

without recourse.

Comment: Use only for post-Credit Reform.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

Debit 155100 Foreclosed Property

 Credit 101000 Fund Balance With Treasury

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 139900 Allowance for Subsidy
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 138 September 2022

C164 To record non-cash assets donated by the public.

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

 Credit 561000 Donated Revenue - Non-Financial Resources

C166 To record a monetary instrument, including undeposited seized cash.

Comment: When seized cash is deposited, see USSGL TC-D586.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 153100 Seized Monetary Instruments

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

C170 To record the reclassification of seized monetary instruments from undeposited (recorded in 

USSGL account 153100) to deposited.

Comment: Agencies must use all the USSGL accounts indicated in transaction. Each debit and 

credit must be in the same amount.

Reference: USSGL implementation guidance; FASAB #3, Accounting for Inventory and 

Related Property

Budgetary Entry

None

Proprietary Entry

Debit 153200 Seized Cash Deposited

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 153100 Seized Monetary Instruments

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 139 September 2022

C172 To record a revenue for forfeited cash deposited to the forfeiture fund.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property." Also post USSGL TC-A123 if authority was 

previously anticipated.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents

C174 To record undeposited cash that was forfeited.

Comment: Reverse USSGL TC-C166.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 111000 Undeposited Collections

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents

C176 To record cash deposited after forfeiture.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 111000 Undeposited Collections

C178 To record the transfer of the title of an asset to the federal government for a settlement of tax 

liability from the taxpayer.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 131000 Accounts Receivable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 140 September 2022

C180 To record satisfaction of a loan by surrender of a borrower's title to collateral of commodity.

Comment: Commodities are valued at net realizable value. The difference between the 

commodities received and the outstanding loan is charged to the allowance.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 135900 Allowance for Loss on Loans Receivable

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 135000 Loans Receivable

C182 To record a collection of an advance for an unfilled customer order.

Comment: Also post USSGL TC-A123 if authority was previously anticipated. Record USSGL 

account 421000 if unfilled customer orders were previously anticipated. While it is 

acceptable to credit USSGL account 422100 in this situation, it is never acceptable 

for the balance in USSGL account 422100 to be a credit.

Reference: USSGL implementation guidance; Prior-Year Advances or Other Offsetting 

Collections Refunded in the Current Year as Obligations and Outlays

Budgetary Entry

Debit 422200 Unfilled Customer Orders With Advance

 Credit 421000 Anticipated Reimbursements

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 231000 Liability for Advances and Prepayments

C185 To record the collection of FECA receivables by the Department of Labor.

Comment: While it is acceptable to credit USSGL account 425100 in this situation, it is never 

acceptable for the balance in USSGL account 425100 to be a credit.

Budgetary Entry

Debit 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

 Credit 425100 Reimbursements Earned - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 132000 Funded Employment Benefit Contributions Receivable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 141 September 2022

C186 To record the collection of receivables in the performing agency for reimbursable services.

Comment: While it is acceptable to credit USSGL account 425100 in this situation, it is never 

acceptable for the balance in USSGL account 425100 to be a credit.

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

 Credit 425100 Reimbursements Earned - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

C188 To record the collection of revenue into unavailable special fund receipt accounts.

Comment: See USSGL TCs A183 and A184 for appropriation of receipts from an unavailable 

special fund receipt account to a special fund expenditure account.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 590000 Other Revenue

C189 To record the financing sources transferred into an unavailable general, special, or non-revolving 

trust fund receipt account from a custodial collecting entity. The special and non-revolving trust 

fund receipt accounts are also classified as unappropriated.

Reference: USSGL implementation guidance; Custodial Activity Collected on Behalf of a 

Federal Entity Other Than the General Fund of the U.S. Government - Nonexchange and Custodial Activity Collected on Behalf of a Federal Entity Other Than 

the General Fund of the U.S. Government - Exchange

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 599700 Financing Sources Transferred In From Custodial Statement 

Collections
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 142 September 2022

C190 To record in trust fund payments received from a federal fund relating to exchange transactions.

Comment: These payments are defined as expenditure transfers in the budget. See USSGL TC 

A510 for non-exchange expenditure transfers-in. Also post USSGL TC-A123 if 

authority was previously anticipated.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 540000 Funded Benefit Program Revenue

C192 To record the acquisition of foreign currency in the foreign currency account symbol (X7000 

series).

Comment: Agencies that have foreign currency account symbols (X7000 series) will make this 

entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 560000 Donated Revenue - Financial Resources

C194 To record reclaimed (repaid) foreign currency into the foreign currency account symbol (X7000 

series) by a disbursing officer.

Comment: Agencies that have foreign currency account symbols (X7000 series) will make this 

entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

Debit 729000 Other Losses

 Credit 131000 Accounts Receivable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 143 September 2022

C196 To record a capital transfer received in a General Fund Receipt Account.

Comment: When a receivable was previously set up, credit USSGL account 1925. When no 

receivable was previously set up, credit USSGL account 5756 and also post USSGL 

TC-C147; See USSGL TC-E516 for previously recorded receivables.

Reference: USSGL implementation guidance; Capital Transfers Scenario

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 192500 Capital Transfers Receivable

 Credit 575600 Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers

C200 To record the maturity of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at par value.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

C202 To record the maturity of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a premium.

Comment: At maturity an entry is made to complete the amortization of a premium. Refer to 

USSGL TC-E121 for the amortization transaction.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164700 Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 144 September 2022

C204 To record the maturity of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a discount.

Comment: At maturity an entry is made to complete the amortization of a discount. Refer to 

USSGL TC-E121 for the amortization transaction. The budgetary entry shows the 

purchase discount is realized as a budgetary resource when the security matures. 

Also post USSGL TC-A123 if authority was previously anticipated.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

C205 To record the amount of actual offsetting collections or offsetting receipts used to reduce the 

appropriation derived from the General Fund of the U.S. Government.

Comment: See Office of Management and Budget Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Appropriation Reduced by Offsetting Collections 

or Offsetting Receipts

Budgetary Entry

Debit 405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts

 Credit 424000 Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 145 September 2022

C400 - C599 Collections and Receivables - Receivables/Accrued Revenue

C402 To record an accrual of revenue reported on the Statement of Custodial Activity or on the custodial 

footnote that is collected by an agency to be deposited directly into a General Fund Receipt 

Account. In addition, to record administrative fees earned for administering a nonfiduciary deposit 

fund.

Comment: Also post USSGL TC-C404. For amounts deposited into a General Fund Receipt 

Account but not reported on the Statement of Custodial Activity or on the custodial 

footnote, see USSGL TC-C420. See USSGL TC-F124 for the preclosing adjusting 

entry recorded at year-end.

Reference: USSGL implementation guidance; Miscellaneous Receipts; General Fund Receipt 

Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132500 Taxes Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 137400 Criminal Restitution Receivable

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

 Credit 582100 Tax Revenue Accrual Adjustment - Individual

 Credit 582200 Tax Revenue Accrual Adjustment - Corporate

 Credit 582300 Tax Revenue Accrual Adjustment - Unemployment

 Credit 582400 Tax Revenue Accrual Adjustment - Excise

 Credit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

 Credit 582600 Tax Revenue Accrual Adjustment - Customs

 Credit 590000 Other Revenue
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 146 September 2022

C403 To record a receivable for Old IMF Quota Payments.

Comment: For the Department of Treasury use only. Also post C405.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In

C404 To record contra-revenue in the amount of revenue accrued and establish a custodial liability.

Comment: For custodial collections on behalf of the General Fund Receipt Account post 

USSGL TC C402. For custodial collections for transfer to another federal agency, 

also post TC C420.

Budgetary Entry

None

Proprietary Entry

Debit 599100 Accrued Collections for Others - Statement of Custodial Activity

 Credit 298000 Custodial Liability

C405 To record offset for the amount accrued in a General Fund Receipt Account and to establish a 

liability for non-entity assets that are not reported on the Statement of Custodial Activity or on the 

custodial footnote.

Comment: To record accrued contra revenue that is reported on the Statement of Custodial 

Activity or on the custodial footnote and to establish custodial liability, see 

transaction USSGL TC C404. See USSGL TC F124 for the preclosing adjusting 

entry recorded at year-end.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

 Credit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 147 September 2022

C406 To record receivables for amounts advanced from the financing fund or liquidating fund to cover 

escrow funds.

Comment: Applicable to guaranteed loans. While it is acceptable to debit USSGL account 

461000 in this situation, it is never acceptable for the balance in USSGL account 

461000 to be a debit.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 101000 Fund Balance With Treasury

C408 To record in the financing fund the disbursement of direct loans.

Comment: Also post USSGL TC-B234 if funded by a direct appropriation.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 135000 Loans Receivable

Debit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 101000 Fund Balance With Treasury

C409 To record the reclassification of interest capitalized on a loan.

Reference: Direct Loan Credit Reform Guidance

Budgetary Entry

None

Proprietary Entry

Debit 135000 Loans Receivable

 Credit 134100 Interest Receivable - Loans

C412 To record accrued receivables for modified direct or guaranteed loans moving from the liquidating 

fund to the financing fund account.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 428500 Receivable From the Liquidating Fund

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 148 September 2022

C413 To record the collection in the financing account for items related to modified direct or guaranteed 

loans originating in the liquidating fund.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Budgetary Entry

Debit 427500 Actual Collections From Liquidating Fund

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 428500 Receivable From the Liquidating Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

C414 To record refund receivables, a downward adjustment to prior-year paid delivered orders, from 

non-federal sources for assets or expenses that do not create budgetary resources until collected.

Comment: USSGL TC C136 records the collection. USSGL account 679000 includes, but is 

not limited to, vendor overpayments and benefit overpayments. This transaction is 

also applicable to credit card rebates.

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 650000 Cost of Goods Sold

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 690000 Non-Production Costs
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 149 September 2022

C415 To record a receivable for new IMF Quota Payments under Credit Reform.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 428700 Other Federal Receivables

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In

C416 To record accrued revenue from federal sources other than for reimbursables, non-revolving trust 

and special funds, custodial activity, and interest on Treasury securities.

Comment: Also post USSGL TC A123 if authority was previously anticipated.

Budgetary Entry

Debit 428300 Interest Receivable From Treasury

Debit 428700 Other Federal Receivables

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 590000 Other Revenue

C417 To record interest receivable on non-federal securities held by a nonfiduciary deposit fund.

Comment: This entry is only for interest receivable on non-federal securities held by a 

nonfiduciary deposit fund. For accruals of interest receivable on federal securities 

such as U.S. Treasury securities, see TC-C418.

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 150 September 2022

C418 To record interest receivable on securities held by Treasury Appropriation Fund Symbol (TAFS). 

Also recorded for federal securities held by nonfiduciary deposit funds.

Comment: For federal securities held by nonfiduciary deposit funds also record TC E205.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 531100 Interest Revenue - Investments

C419 To record accrual of interest receivable on non-federal securities with a bond premium.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 167200 Premium on Foreign Investments

 Credit 531100 Interest Revenue - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 151 September 2022

C420 To record accrued revenue or other financing sources without budgetary impact.

Comment: Receivables from non-federal sources are not budgetary resources until collected. 

This transaction should be used if you have a receivable recorded from a transaction 

with nonfiduciary deposit funds. For receivables reported for non-federal custodial 

collections, also post USSGL TC C404. For federal and non-federal receivables 

reported in a General Fund Receipt Account, also post USSGL TC C405. See 

USSGL TC F124 for the preclosing adjusting entry recorded at year-end.

Reference: Per OMB Circular No. A-11, the Budget totals exclude amounts from deposit fund 

transactions because the funds are not owned by the Government. Therefore, the 

budget records transactions between deposit funds and budgetary accounts as 

transactions with public. Other USSGL Guidance: Accounting and Reporting 

Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 137400 Criminal Restitution Receivable

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

Debit 138400 Interest Receivable - Foreign Currency Denominated Assets

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 577500 Non-Budgetary Financing Sources Transferred In

 Credit 590000 Other Revenue
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 152 September 2022

C421 To accrue unfunded FECA revenue from a federal source by the Department of Labor.

Reference: USSGL implementation guidance; Federal Employees' Compensation Act (Workers' 

Compensation)

Budgetary Entry

None

Proprietary Entry

Debit 132100 Unfunded FECA Benefit Contributions Receivable

 Credit 540500 Unfunded FECA Benefit Revenue

C422 To record accrued revenue from federal or non-federal sources for non-revolving trust funds and 

special funds.

Comment: These are not budgetary resources until collected.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 132500 Taxes Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 137400 Criminal Restitution Receivable

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

 Credit 582100 Tax Revenue Accrual Adjustment - Individual

 Credit 582200 Tax Revenue Accrual Adjustment - Corporate

 Credit 582300 Tax Revenue Accrual Adjustment - Unemployment

 Credit 582400 Tax Revenue Accrual Adjustment - Excise

 Credit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

 Credit 582600 Tax Revenue Accrual Adjustment - Customs

 Credit 590000 Other Revenue
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 153 September 2022

C423 To record accrual of interest receivable on non-federal securities with a bond discount.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 134200 Interest Receivable - Investments

Debit 167100 Discount on Foreign Investments

 Credit 531100 Interest Revenue - Investments

C424 To record establishment of current-period earnings on income received in advance.

Comment: See USSGL TC-B602 for collection entry.

Budgetary Entry

None

Proprietary Entry

Debit 220500 Liability for Unearned Insurance Premiums

Debit 232000 Other Deferred Revenue

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 590000 Other Revenue

C425 To record accounts receivable in a nonfiduciary deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

C426 To record earned revenue in a trust or special fund Treasury Appropriation Fund Symbol that was 

previously collected in advance.

Comment: See USSGL TC-C114 for collection entry.

Budgetary Entry

None

Proprietary Entry

Debit 232000 Other Deferred Revenue

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 154 September 2022

C428 To record loans, interest, and fees receivable from non-federal sources for defaulted guaranteed 

loans and loan guarantee activity. Do not consider as a budgetary resource until collected.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 134100 Interest Receivable - Loans

Debit 135000 Loans Receivable

Debit 137100 Administrative Fees Receivable - Loans

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

C430 To record an old motor vehicle that was traded in for a new motor vehicle using the direct method.

Comment: This entry is to show a trade-in only. An entry for indirect cost is not included. This 

is the way the Department of Defense accounts for repairable items involving tradeins. Accounts receivable represents the cash amount the vehicle procurer will 

receive from the customer. Inventory held for repair represents the value of an asset 

after it is repaired (value of a similar new asset). Other financing source represents 

fair market value of the old vehicle. Other financing source was used instead of 

revenue from goods sold due to a trade-in, which is not a budgetary resource. 

Inventory allowance represents the estimated repair cost of the damaged vehicle. 

While it is acceptable to credit USSGL account 422100 in this situation, it is never 

acceptable for the balance in USSGL account 422100 to be a credit.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 425100 Reimbursements Earned - Receivable

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 152300 Inventory Held for Repair

 Credit 152900 Inventory - Allowance

 Credit 510000 Revenue From Goods Sold

 Credit 579000 Other Financing Sources

C431 To record the issuance of a bridge loan.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 135000 Loans Receivable

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 155 September 2022

C432 To record loans other than credit reform.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 135000 Loans Receivable

 Credit 101000 Fund Balance With Treasury

C433 To record loans receivable from non-federal sources for loans related to Troubled Assets Relief 

Program. Do not consider as a budgetary resource until collected.

Budgetary Entry

None

Proprietary Entry

Debit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

C434 To record interest receivable from non-federal sources for loans related to Troubled Assets Relief 

Program. Do not consider as a budgetary resource until collected.

Budgetary Entry

None

Proprietary Entry

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program

C435 To record the accrual of interest revenue associated with USSGL account 298500 that is to be 

collected by the Bureau of the Fiscal Service and deposited directly into a Treasury Account 

Symbol that does not have budget authority.

Comment: Also post USSGL TC-C437 for the liability for non-entity assets not reported on the 

Statement of Custodial Activity.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 156 September 2022

C436 To record the accrual of Troubled Asset Relief Program interest revenue associated with USSGL 

account 298500 that is to be collected by the Bureau of the Fiscal Service and deposited directly 

into a Treasury Account Symbol that does not have budget authority.

Budgetary Entry

None

Proprietary Entry

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

C437 To record the portion of the liability for non-entity assets not reported on the Statement of 

Custodial Activity related to the accrual of interest revenue that is to be collected by the Bureau of 

the Fiscal Service and deposited directly into a Treasury Account Symbol that does not have 

budget authority.

Comment: Also post USSGL TC-C435 for the accrual of the interest revenue associated with 

USSGL account 298500.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 750000 Distribution of Income - Dividend

 Credit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

C438 To record subsidy receivable and the related interest, in the financing account, for an upward 

reestimate.

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

 Credit 531000 Interest Revenue - Other

C440 To record unfunded (borrowed) foreign currency from the Foreign Currency Account Symbol 

(X7000 series) by a disbursing officer.

Comment: Agencies that have foreign currency account symbols (X7000 series) will make this 

entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 120000 Foreign Currency
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 157 September 2022

C444 To record capitalized loan interest receivable on non-credit reform loans for interest receivable 

amounts previously accrued.

Comment: Refer to USSGL TC-C435 for the initial accrual and USSGL TC-C149 for the 

collection of the accrual.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

 Credit 134100 Interest Receivable - Loans

C446 To record the reclassification of interest capitalized on a loan related to Troubled Asset Relief 

Program.

Budgetary Entry

None

Proprietary Entry

Debit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

C450 To record the accrual of daily inflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 531100 Interest Revenue - Investments

C452 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is immediately available for 

obligation upon collection.

Comment: Also post USSGL TC B143. Also post USSGL TC A123 if authority was previously 

anticipated.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 158 September 2022

C453 To record receipt of accrued daily inflation on Treasury Inflation Protected Securities to revolving 

funds, in which the offsetting collection is not immediately available for obligation once credited to 

the expenditure TAFS.

Comment: Also post USSGL TCs A191 and B143. If budgetary resources were previously 

anticipated, credit USSGL account 407000.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments

C454 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is not immediately available for 

obligation upon collection.

Comment: Also post USSGL TC B143.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments

C455 To record the accrual of daily deflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

Budgetary Entry

None

Proprietary Entry

Debit 531100 Interest Revenue - Investments

 Credit 134200 Interest Receivable - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 159 September 2022

C456 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is immediately available for 

obligation upon collection.

Comment: Also post reversal of USSGL TC-B143. While it is acceptable to debit USSGL 

accounts 461000 and 462000 in this situation, it is never acceptable for the balance 

in either of these accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury

C457 To record receipt of accrued daily deflation on Treasury Inflation Protected Securities to revolving 

funds, in which the offsetting collection is not immediately available for obligation once credited to 

the expenditure TAFS.

Comment: Also post reversal of USSGL TCs A193 and B143. If budgetary resources were 

previously anticipated, debit USSGL account 407000. While it is acceptable to debit 

USSGL accounts 461000 and 462000 in this situation, it is never acceptable for the 

balance in either of these accounts to be a debit.

Budgetary Entry

Debit 407000 Anticipated Collections From Federal Sources

Debit 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable

Debit 445000 Unapportioned - Unexpired Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury

C458 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is not immediately available for 

obligation upon collection.

Comment: Also post reversal of USSGL TC B143. While it is acceptable to debit USSGL 

accounts 439400 and 462000 in this situation, it is never acceptable for the balance 

in either of these accounts to be a debit.

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 160 September 2022

C600 - C799 Collections and Receivables - Asset Sale and Disposition (Gains and Losses)

C600 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund 

at a premium

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments

 Credit 167200 Premium on Foreign Investments

C601 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund 

at a discount.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

Debit 167100 Discount on Foreign Investments

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 161 September 2022

C602 To record the sale of federal securities purchased at a premium and sold at a premium by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may 

result in a gain or a loss.

Comment: Prior to making an entry for the sale, make an entry to amortize the premium to the 

point of sale. The budgetary entry is recorded for the premium on the sale. Special 

and trust funds use USSGL account 411400, if budgetary resources were previously 

anticipated, revolving funds credit USSGL 407000 and special and trust funds credit 

USSGL 412000. Also post USSGL TC A123 if authority was previously 

anticipated. Fiduciary deposit funds would not record the budgetary entry. See 

USSGL TC A195, TC C109 or TC C140 to record the collection of interest received 

on the sale. See USSGL TC C603 or TC C619 for sale of securities purchased at a 

premium and sold at a gain or loss by a nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 711100 Gains on Disposition of Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 162 September 2022

C603 To record the redemption of federal securities purchased at a premium and sold at a premium by a 

nonfiduciary deposit fund when the redemption results in a gain.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 531100 Interest Revenue - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 163 September 2022

C604 To record the sale of federal securities purchased at a premium and sold at a discount by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a 

loss.

Comment: Prior to the sale, make an entry to amortize the premium to the point of sale. The 

budgetary entry is recorded for the discount on the sale. Special and trust funds use 

USSGL account 411400, if budgetary resources were previously anticipated, 

revolving funds debit USSGL account 407000 and special and trust funds debit 

USSGL account 412000. Reverse USSGL TC A123 if authority was previously 

anticipated. Fiduciary deposit funds would not record the budgetary entry. See 

USSGL TC A195, TC C109, and TC C140 to record the collection of interest 

received on the sale. See USSGL TC C605 for the sale of securities purchased at a 

premium and sold at a discount by a nonfiduciary deposit fund. While it is 

acceptable to debit USSGL accounts 439400, 439700, 451000, and 462000 in this 

situation, it is never acceptable for the balance in any of these accounts to be a debit.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 407000 Anticipated Collections From Federal Sources

Debit 412000 Anticipated Indefinite Appropriations

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 164 September 2022

C605 To record the redemption of federal securities purchased at a premium and sold at a discount by a 

nonfiduciary deposit fund prior to maturity when the sale results in a loss.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

Debit 531100 Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 531800 Contra Revenue for Interest Revenue - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 165 September 2022

C606 To record the sale of federal securities purchased at a discount and sold at a premium by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a 

gain.

Comment: Prior to the sale, an entry is made to amortize the discount to the point of sale. The 

budgetary entry is recorded for the purchase discount plus the premium on the sale. 

Special and trust funds use USSGL account 411400, if budgetary resources were 

previously anticipated, revolving funds credit USSGL account 407000 and special 

and trust funds credit USSGL account 412000. Also post USSGL TC-A123 if 

authority was previously anticipated. Fiduciary deposit funds would not record the 

budgetary entry. See USSGL TC A195, TC C109 or TC C140 to record the 

collection of interest received on the sale. See USSGL TC C607 for the sale of 

securities acquired at a discount by nonfiduciary deposit fund that result in a gain.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 711100 Gains on Disposition of Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 166 September 2022

C607 To record the redemption of federal securities purchased at a discount and sold at a premium by a 

nonfiduciary deposit fund when the redemption results in a gain.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 531100 Interest Revenue - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 167 September 2022

C608 To record the sale of federal securities purchased at a discount and sold at a discount by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in 

a gain or a loss.

Comment: Prior to the sale, an entry is made to amortize the discount to the point of sale. The 

budgetary entry is recorded for the purchase discount less the discount on the sale. If 

the discount on the sale is greater than the purchase discount, the budgetary entry 

will be reversed. Special and trust funds use USSGL account 411400, if budgetary 

resources were previously anticipated, revolving funds debit USSGL 407000 and 

special and trust funds debit USSGL 412000. Reverse USSGL TC A123 if authority 

was previously anticipated. Fiduciary deposit funds would not record the budgetary 

entry. See USSGL TC A195, TC C109 or TC C140 to record the collection of 

interest received on the sale. See USSGL TC C618 to record the sale prior to 

maturity of investments in U.S. Treasury Zero Coupon Bonds. See USSGL TC 

C611 or TC C621 for the sale of securities purchased at a discount and sold at a gain 

or loss by a nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 721100 Losses on Disposition of Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 711100 Gains on Disposition of Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 168 September 2022

C609 To record amounts owed to a federal Government Sponsored Enterprise (GSE) for excess of the 

GSE's liabilities over its assets.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 721000 Losses on Disposition of Assets - Other

 Credit 165000 Preferred Stock in Federal Government Sponsored Enterprise

 Credit 165100 Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise

 Credit 165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise

 Credit 165300 Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

 Credit 211200 Accounts Payable for Federal Government Sponsored Enterprise

C610 To record the sale or disposition of personal property collected for replacement property.

Comment: Sales proceeds on disposed personal property collected for a replacement property 

will have no budgetary entry until the obligation is subsequently incurred for the 

replacement property. In most cases, the proceeds will only be available for 

acquisition of the replacement property in the fiscal year that the old property was 

sold, then for 1 fiscal year thereafter. This entry may not be applicable to some 

agencies that have specific language in their legislation that allows them to keep the 

proceeds beyond 2 years.

Reference: See USSGL implementation guidance, "Disposition of Personal Property" on the 

USSGL Website. Also see 41 CFR Chapter 101, "Federal Property Management 

Regulations" and GAO's Policy and Procedure Manual, dated May 1993, pages 7.5-

8.9

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 131000 Accounts Receivable

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 711000 Gains on Disposition of Assets - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 169 September 2022

C611 To record the redemption of federal securities purchased at a discount and sold at a discount by a 

nonfiduciary deposit fund when the redemption results in a loss.

Comment: Use this entry to also record the sale of U.S. Treasury Zero Coupon Bonds by a 

nonfiduciary deposit fund. A nonfiduciary deposit fund should not have net position.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

Debit 531100 Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 531800 Contra Revenue for Interest Revenue - Investments

C612 To record the loss (or gain) from sale of foreclosed property without recourse.

Comment: Applicable to guaranteed loans. Credit USSGL account 139900 if there is a gain. 

Any gain or loss is borne by the Federal Government. Also post USSGL TC-A123 if 

authority was previously anticipated.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 139900 Allowance for Subsidy

 Credit 155100 Foreclosed Property
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 170 September 2022

C613 To record general property, plant and equipment permanently removed or partially impaired, but 

not yet disposed.

Reference: USSGL Implementation Guidance: FASAB FFATR No. 14 and FASAB SFFAS 

No. 44, "Accounting for the Disposal of General Property, Plant and Equipment" 

and "Accounting for Impairment of General Property, Plant, and Equipment 

Remaining in Use"

Budgetary Entry

None

Proprietary Entry

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 184900 Allowance for Depletion

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 199500 General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed

Debit 729000 Other Losses

Debit 729200 Other Losses From Impairment of Assets

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 719000 Other Gains
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 171 September 2022

C614 To record the gain on property sold with recourse.

Comment: Excess of costs over sales proceeds are billed to the borrower. Also post USSGL 

TC-A123 if authority was previously anticipated.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 155100 Foreclosed Property

 Credit 211000 Accounts Payable

C615 To record the disposition of general property, plant and equipment that was permanently removed.

Reference: USSGL Implementation Guidance; FASAB Technical Release 14: "Implementation 

Guidance on the Accounting for the Disposal of General Property, Plant, & 

Equipment"

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721000 Losses on Disposition of Assets - Other

 Credit 199500 General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed

 Credit 711000 Gains on Disposition of Assets - Other

C616 To record the loss on loan receivable from the borrower on a sale with recourse.

Comment: Also post USSGL TC-A123 if authority was previously anticipated.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 135000 Loans Receivable

 Credit 155100 Foreclosed Property
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 172 September 2022

C618 To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by 

the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol (TAFS) other than a 

nonfiduciary deposit fund.

Comment: The budgetary entry is the amount of the gain on sale, which would be reversed if a 

loss is realized. Also post USSGL TC-A123 if authority was previously anticipated. 

Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-C611 

to record the sale prior to maturity of investments in U.S. Treasury Zero Coupon 

Bonds issued by the Bureau of the Fiscal Service to a nonfiduciary deposit fund.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Debit 721100 Losses on Disposition of Investments

 Credit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 711100 Gains on Disposition of Investments

C619 To record the redemption of federal securities purchased at a premium and sold at a premium by a 

nonfiduciary deposit fund prior to maturity when the redemption results in a loss.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 531100 Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 531800 Contra Revenue for Interest Revenue - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 173 September 2022

C621 To record the redemption of federal securities purchased at a discount and sold at a discount by a 

nonfiduciary deposit fund when the redemption results in a gain.

Comment: Use this entry to also record the sale of U.S. Treasury Zero Coupon Bonds by a 

nonfiduciary deposit fund.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 531100 Interest Revenue - Investments

C622 To record the sale prior to maturity of investments in securities (other than those issued by the 

Bureau of the Fiscal Service) purchased at a discount and sold for a gain or loss by the special or 

non-revolving trust fund.

Comment: The budgetary entry is the amount of a gain on the sale, which would be reversed if 

a loss was realized. Also post USSGL TC-A123 if authority was previously 

anticipated.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 721100 Losses on Disposition of Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 169000 Other Investments

 Credit 711100 Gains on Disposition of Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 174 September 2022

C624 To record the sale prior to maturity of investments in securities (other than those issued by the 

Bureau of the Fiscal Service) purchased at par or premium and sold for a gain or loss by the special 

or non-revolving trust fund.

Comment: The budgetary entry is the amount of a gain on the sale, which would be reversed if 

a loss was realized.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 169000 Other Investments

 Credit 531100 Interest Revenue - Investments

 Credit 711100 Gains on Disposition of Investments

C626 To record cash collected from a loss or a gain from the sale of excess, obsolete, and unserviceable 

assets.

Comment: Also post USSGL TC-A123 if authority was previously anticipated. This transaction 

assumes that budgetary resource is recognized for the proceeds of a sale.

Reference: USSGL implementation guidance; Disposition of Personal Property

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 711000 Gains on Disposition of Assets - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 175 September 2022

C628 To record cash collected from a loss or a gain from the sale of foreclosed property.

Comment: Use only for pre-Credit Reform. This transaction assumes that budgetary resource is 

recognized for the proceeds of a sale. Also post USSGL TC-A123 if authority was 

previously anticipated.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721000 Losses on Disposition of Assets - Other

 Credit 155100 Foreclosed Property

 Credit 711000 Gains on Disposition of Assets - Other

C630 To record the sale of stockpile materials authorized to be sold. The sale may result in a gain or a 

loss.

Reference: FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 650000 Cost of Goods Sold

Debit 721000 Losses on Disposition of Assets - Other

 Credit 157200 Stockpile Materials Held for Sale

 Credit 590000 Other Revenue

 Credit 711000 Gains on Disposition of Assets - Other

C636 To record the collection of sale proceeds from forfeited personal property sold.

Comment: Reverse USSGL TC-B432. Also post USSGL TC-A123 if authority was previously 

anticipated.

Reference: For special fund transaction, see USSGL implementation guidance; Receipts Not 

Available for Obligation Upon Collection. For seized assets, see USSGL 

implementation guidance; Accounting for Inventory and Related Property

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 565000 Forfeiture Revenue - Forfeitures of Property
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 176 September 2022

C638 To record the sale of forfeited property.

Comment: Includes activity for forfeited property sold that had a third-party lien in which the 

buyer pays the lien holder.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property", as amended by FASAB SFFAS No. 7, 

"Accounting for Revenue and Other Financing Sources and Concepts for 

Reconciling Budgetary and Financial Accounting"

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 154100 Forfeited Property Held for Sale

C640 To record the proceeds from commodities sold.

Comment: For cost of goods sold, see USSGL TC-E408. Also post USSGL TC-A123 if 

authority was previously anticipated.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 510000 Revenue From Goods Sold

C642 To record a loss on the sale of commodities.

Comment: For cost of goods sold, if there is no loss involved, see USSGL TC-E408.

Budgetary Entry

None

Proprietary Entry

Debit 156900 Commodities - Allowance

Debit 650000 Cost of Goods Sold

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 177 September 2022

C644 To record a receivable from a non-federal entity for the sale or disposition of assets other than 

personal properties and investments.

Comment: For cost of goods sold, see USSGL TC E408.

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 510000 Revenue From Goods Sold

 Credit 711000 Gains on Disposition of Assets - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 178 September 2022

C646 To record the sale or disposition of assets other than personal properties and investments.

Comment: If a receivable had been previously established, see USSGL TC-C647. Also post 

USSGL TC-A123 if authority was previously anticipated.

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 650000 Cost of Goods Sold

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 510000 Revenue From Goods Sold

 Credit 711000 Gains on Disposition of Assets - Other

C647 To record the liquidation of receivables from other federal entity for the sale or disposition of 

assets other personal properties and investments.

Comment: See USSGL TC C648 for the establishment of the receivable.

Budgetary Entry

Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

 Credit 428700 Other Federal Receivables

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 179 September 2022

C648 To record a receivable from another federal entity for the sale or disposition of assets other than 

personal properties and investments.

Comment: For the liquidation of the receivable, see USSGL TC C647. Also post USSGL TCA123 if authority was previously anticipated.

Budgetary Entry

Debit 428700 Other Federal Receivables

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 650000 Cost of Goods Sold

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 510000 Revenue From Goods Sold

 Credit 711000 Gains on Disposition of Assets - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 180 September 2022

C650 To record accounts receivable and accrue revenue from another federal entity that was previously 

anticipated.

Comment: Also post USSGL TC A123 if authority was previously anticipated. See federal and 

non-federal exceptions as defined in Office of Management and Budget Circular No. 

A-11.

Reference: USSGL implementation guidance; Transfer of Spending Authority from Offsetting 

Collection with Obligations Scenario

Budgetary Entry

Debit 428700 Other Federal Receivables

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

C702 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a premium. The sale results in a gain.

Comment: At the time of sale, make an entry to amortize the premium to the point of sale. See 

USSGL TC-E121 for amortization entry. Also post USSGL TC-A123 if authority 

was previously anticipated.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164700 Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

 Credit 711100 Gains on Disposition of Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 181 September 2022

C704 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a premium. The sale results in a loss.

Comment: At the time of sale, make an entry to amortize the premium to the point of sale. See 

USSGL TC-E121 for amortization entry. Reverse USSGL TC-A123 if authority was 

previously anticipated. While it is acceptable to debit USSGL accounts 451000 and 

462000 in this situation, it is never acceptable for the balance in either of these 

accounts to be a debit.

Budgetary Entry

Debit 407000 Anticipated Collections From Federal Sources

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164700 Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

C706 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a discount. The sale results in a gain.

Comment: At the time of sale, an entry is made to amortize the discount to the point of sale. See 

USSGL TC-E121 for amortization entry. Also post USSGL TC-A123 if authority 

was previously anticipated.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 711100 Gains on Disposition of Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 182 September 2022

C708 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a discount. The sale results in a loss.

Comment: At the time of sale, an entry is made to amortize the discount to the point of sale. See 

USSGL TC-E121 for amortization entry. Reverse USSGL TC-A123 if authority was 

previously anticipated. While it is acceptable to debit USSGL accounts 451000 and

462000 in this situation, it is never acceptable for the balance in either of these 

accounts to be a debit.

Budgetary Entry

Debit 407000 Anticipated Collections From Federal Sources

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

Debit 721100 Losses on Disposition of Investments

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

C750 To record, in a special or non-revolving trust fund, a redemption of securities (other than those 

issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where 

funds remain in a non-Treasury General Account (TGA).

Comment: If the proceeds of this sale are immediately reinvested, do not record a budgetary 

entry. If the proceeds of this sale are not immediately reinvested, record a budgetary 

entry equal to the proceeds. See USSGL TC B150 if funds held by the public in a 

non-TGA are returned to fund balance with Treasury in a TGA. An agency must 

have specific legislative authority to hold monies in a non-TGA or non-Fiscal 

Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400, 

"Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury," and Volume 1, Part 2, Chapter 5100, "Fund Balance with Treasury 

Accounts" for additional guidance, such as reclassifications in the CARS CTA 

Module.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 183 September 2022

C751 To record, in a revolving or revolving trust fund, a redemption of securities (other than those issued 

by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where funds 

remain in a non-Treasury General Account (TGA).

Comment: If the proceeds of this sale are immediately reinvested, do not record a budgetary 

entry. If the proceeds of this sale are not immediately reinvested, record a budgetary 

entry equal to the proceeds. See USSGL TC B150 if funds held by the public in a 

non-TGA are returned to fund balance with Treasury in a TGA. An agency must 

have specific legislative authority to hold monies in a non-TGA or non-Fiscal 

Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400, 

"Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury," and Volume 1, Part 2, Chapter 5100, "Fund Balance with Treasury 

Accounts" for additional guidance, such as reclassifications in the CARS CTA 

Module.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

C752 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a gain. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, record a budgetary entry equal to only 

the gain. If the proceeds are not immediately reinvested, record a budgetary entry 

equal to the proceeds. See USSGL TC B150 if funds held by the public in a nonTGA are returned to fund balance with Treasury in a TGA. An agency must have 

specific legislative authority to hold monies in a non-TGA or non-Fiscal Service 

security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400, 

"Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury," and Volume 1, Part 2, Chapter 5100, "Fund Balance with Treasury 

Accounts" for additional guidance, such as reclassifications in the CARS CTA 

Module.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 711100 Gains on Disposition of Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 184 September 2022

C753 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a gain. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, record a budgetary entry in USSGL 

account 425200 equal to only the gain. If the proceeds are not immediately 

reinvested, record a budgetary entry in USSGL 425200 equal to the gain and also a 

budgetary entry in USSGL 497200 equal to the par value. See USSGL TC B150 if 

funds held by the public in a non-TGA are returned to fund balance with Treasury in 

a TGA. An agency must have specific legislative authority to hold monies in a nonTGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 

2, Chapter 3400, "Accounting for and Reporting on Cash and Investments Held 

Outside of the U.S. Treasury," and Volume 1, Part 2, Chapter 5100, "Fund Balance 

with Treasury Accounts" for additional guidance, such as reclassifications in the 

CARS CTA Module.

Budgetary Entry

Debit 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 711100 Gains on Disposition of Investments

C754 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a loss. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, do not record a budgetary entry. If the 

proceeds are not immediately reinvested, record a budgetary entry equal to the 

proceeds. See USSGL TC B150 if funds held by the public in a non-TGA are 

returned to fund balance with Treasury in a TGA. An agency must have specific 

legislative authority to hold monies in a non-TGA or non-Fiscal Service security. 

See Treasury Financial Manual, Volume I, Part 2, Chapter 3400, "Accounting for 

and Reporting on Cash and Investments Held Outside of the U.S. Treasury," and 

Volume 1, Part 2, Chapter 5100, "Fund Balance with Treasury Accounts" for 

additional guidance, such as reclassifications in the CARS CTA module.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 721100 Losses on Disposition of Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 185 September 2022

C755 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a loss. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, do not record the budgetary entry. If the 

proceeds are not immediately reinvested record a budgetary entry equal to the 

proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are 

returned to fund balance with Treasury in a TGA. An agency must have specific 

legislative authority to hold monies in a non-TGA or non-Fiscal Service security. 

See Treasury Financial Manual, Volume I, Part 2, Chapter 3400, "Accounting for 

and Reporting on Cash and Investments Held Outside of the U.S. Treasury," and 

Volume 1, Part 2, Chapter 5100, "Fund Balance with Treasury Accounts" for 

additional guidance, such as reclassifications in the CARS CTA module.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 721100 Losses on Disposition of Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

C780 To record the Bureau of the Fiscal Service's redemption of debt and related budgetary offset.

Comment: While it is acceptable to debit USSGL account 462000 in this situation, it is never 

acceptable for the balance in USSGL account 462000 to be a debit.

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

Proprietary Entry

Debit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

 Credit 101000 Fund Balance With Treasury

C784 To record the monthly redemption, investment, and interest with the Bureau of the Fiscal Service.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 531100 Interest Revenue - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 186 September 2022

D100 - D299 Adjustments/Write-offs/Reclassification - Upward and Downward Adjustments

D102 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the liability 

when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 

740100). The authority has expired.

Comment: Prior-year adjustments are used only in year 2 and later. Also post USSGL TC-D103 

if the downward adjustment is associated with reimbursable obligations in an 

expired expenditure account. Reverse USSGL TC-B134 for direct appropriations. 

For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL 

TC's D306, D308, D310, and D312.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 211000 Accounts Payable

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 219100 Liability for Employer Benefits and Claims Incurred but Not Reported

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 221600 Pension Benefits Due and Payable to Beneficiaries

Debit 221700 Benefit Premiums Payable to Carriers

Debit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 187 September 2022

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 690000 Non-Production Costs

D103 To record the removal of unfilled customer orders without advance related to a corresponding 

downward adjustment of prior-year obligations.

Comment: USSGL transactions that reference this transaction: D102, D110, D120, D134, 

D618. While it is acceptable to credit USSGL account 422100 in this situation, it is 

never acceptable for the balance in USSGL account 422100 to be a credit.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 188 September 2022

D106 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 

or 740100). The authority has expired.

Comment: Prior-year adjustments are used only in year 2 and later. If funded by a direct 

appropriation, also post USSGL TC-B134. For a prior-period adjustment (USSGL 

account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 650000 Cost of Goods Sold

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported

 Credit 221000 Accrued Funded Payroll and Leave
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 189 September 2022

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 190 September 2022

D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 

or 740100). The authority has not expired.

Comment: Prior-year adjustments are used only in year 2 and later. If funded by a direct 

appropriation, also post USSGL TC-B134. For a prior-period adjustment (USSGL 

account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312. If 

funds are exempt from apportionment, debit USSGL account 462000. While it is 

acceptable to debit USSGL accounts 451000, 461000, 462000, and 470000 in this 

situation, it is never acceptable for the balance in any of these accounts to be a debit.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 650000 Cost of Goods Sold

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 191 September 2022

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 192 September 2022

D108 To record a downward adjustment to prior-year paid delivered orders and to collect a refund when 

the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100).

Comment: Prior-year adjustments are used only in year 2 and later. The offset to all downward 

adjustments to undelivered orders is anticipated recoveries. If such a transaction 

causes an abnormal credit balance, approval by the Office of Management and 

Budget for use of resources is required. If anticipated accounts are not used, credit 

USSGL account 445000 or 462000. Also post USSGL TC A123 if authority was 

previously anticipated. Reverse USSGL TC B234 for direct appropriations. For a 

prior-period adjustment (USSGL account 740000 or 740100), see USSGL TCs 

D306, D308, D310, and D312.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 690000 Non-Production Costs
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 193 September 2022

D110 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 

or 740100). The authority has not expired.

Comment: Prior-year adjustments are used only in year 2 and later. The offset to all downward 

adjustments to undelivered orders is anticipated recoveries. If such a transaction 

causes an abnormal credit balance, approval by the Office of Management and 

Budget for use of resources is required. If anticipated accounts are not used, credit 

USSGL account 445000 or 462000. Also post USSGL TC-A123 if authority was 

previously anticipated. Also post USSGL TC-D103 if the downward adjustment is 

associated with reimbursable obligations in an expired expenditure account. Reverse 

USSGL TC-B134 for direct appropriations. For a prior-period adjustment (USSGL 

account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 211000 Accounts Payable

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 219100 Liability for Employer Benefits and Claims Incurred but Not Reported

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 221600 Pension Benefits Due and Payable to Beneficiaries

Debit 221700 Benefit Premiums Payable to Carriers

Debit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 194 September 2022

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 690000 Non-Production Costs

D112 To record a reclassification of unfunded liability to funded liability in the financing account.

Comment: Also post USSGL TC-D113. While it is acceptable to debit USSGL account 461000 

in this situation, it is never acceptable for the balance in USSGL account 461000 to 

be a debit.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 219000 Other Liabilities With Related Budgetary Obligations

D113 To record the reclassification reestimated subsidy expense from unfunded to funded.

Comment: Reclassification should be recorded in the year following the accrual of the 

downward reestimate.

Reference: USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan 

Programs Without Collateral in Federal Credit Programs

Budgetary Entry

None

Proprietary Entry

Debit 680000 Future Funded Expenses

 Credit 619900 Adjustment to Subsidy Expense
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 195 September 2022

D114 To record an upward adjustment of prior-year unpaid undelivered orders when the adjustment is 

not recorded as a prior-period adjustment (USSGL account 740000 or 740100).

Comment: Prior-year adjustments are used only in year 2 and later. The goods, services, or 

invoices have not been received. See USSGL TC-B402 when needed to establish a 

payable and to reflect it as delivered. For a prior-period adjustment (USSGL account 

740000 or 740100), see USSGL TCs D306, D308, D310, and D312. While it is 

acceptable to debit USSGL accounts 451000, 461000, 462000, and 470000 in this 

situation, it is never acceptable for the balance in any of these accounts to be a debit.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 488100 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid

Proprietary Entry

None

D120 To record a downward adjustment to unpaid prior-year undelivered orders.

Comment: Prior-year adjustments are used only in year 2 and later. The goods, services, or 

invoices have not been received. Record USSGL account 465000 if the authority has 

expired. If an amount was originally obligated against indefinite borrowing 

authority, then post TC D-138. Also post USSGL TC-A123 if authority was 

previously anticipated. Also post USSGL TC D-103 if the downward adjustment is 

associated with reimbursable obligations in an expired expenditure account.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

Debit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 196 September 2022

D122 To record an upward adjustment to prepaid/advanced prior-year undelivered orders.

Comment: Prior-year adjustments are used only in year 2 and later. The invoice has been paid, 

but goods and services have not been received. Record USSGL account 465000 if 

the authority has expired. While it is acceptable to debit USSGL accounts 451000, 

461000, 462000, and 470000 in this situation, it is never acceptable for the balance 

in any of these accounts to be a debit.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 488200 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 197 September 2022

D126 To record an upward adjustment to prior-year paid delivered orders.

Comment: Prior-year adjustments are used only in year 2 and later. A corrected invoice was 

received and paid for goods and services previously received and paid. Also post 

USSGL TC B234. Record USSGL account 465000 if the authority has expired. 

While it is acceptable to debit USSGL accounts 451000, 461000, 462000, and 

470000 in this situation, it is never acceptable for the balance in any of these 

accounts to be a debit.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 198 September 2022

D128 To record a downward adjustment to prior-year paid delivered orders with no refund collected.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

D130 To record a downward adjustment to prior-year prepaid/advanced undelivered orders with no 

refund collected.

Comment: The prepaid invoice was for more than the corrected invoice. Goods and services 

have not been received.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 141000 Advances and Prepayments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 199 September 2022

D134 To record the delivery of goods and services ordered in a prior-year and accrue a liability. 

Expended authority is less than the original obligation and the authority is not expired.

Comment: The offset to downward adjustments to undelivered orders is anticipated recoveries. 

If such a transaction causes an abnormal credit balance, the Office of Management 

and Budget's approval for use of resources is required. When anticipated accounts 

are not used, credit USSGL account 445000 or credit USSGL account 462000 if 

funds are exempt from apportionment. Also post USSGL TC-B134 if funded by a 

direct appropriation. Also post USSGL TC-A123 if recoveries were previously

anticipated. Also post USSGL TC-D103 if the downward adjustment is associated 

with reimbursable obligations in an expired expenditure account. The payroll and 

related benefit liabilities in this transaction are only for work-in-process. For other 

payroll-related transactions, see USSGL TCs-E104 through E117. Also post USSGL 

TCs G120, G122, and G124 to track purchases.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

Debit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 200 September 2022

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported

 Credit 220000 Liability for Unpaid Insurance Claims

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

D136 To record the amount of unfunded indefinite contract authority that is withdrawn due to recoveries 

of prior-year obligations.

Comment: Also Post USSGL TC-D120.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 413400 Indefinite Contract Authority Withdrawn

Proprietary Entry

None

D137 To record withdrawals of prior-year definite contract authority in Department of Transportation 

accounts.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 413415 Adjustment for Definite Contract Authority - Prior-Year

Proprietary Entry

None

D138 To record the amount of indefinite borrowing authority that is withdrawn due to recoveries of 

prior-year obligations.

Comment: Also Post USSGL TC-D120.

Reference: USSGL implementation guidance; Borrowing Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 414400 Borrowing Authority Withdrawn

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 201 September 2022

D140 To record an upward adjustment to prior-year unpaid delivered orders for the change in allocation 

of budgetary resources between certain trust fund and agency general fund Treasury Appropriation 

Fund Symbol (TAFS).

Comment: This transaction is to be used only by the specific TAFS identified in the USSGL 

scenario identified in the transaction origin.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation 

of Budgetary Resources (Social Security Administration and Department of Health 

and Human Services related TAFS only)

Budgetary Entry

Debit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 215500 Expenditure Transfers Payable

D141 To record a downward adjustment to prior-year unpaid delivered orders pertaining to cancellations 

of authority in an invested Treasury Appropriation Fund Symbol (TAFS).

Comment: Also post USSGL TC-F123 for the cancellation of authority.

Reference: USSGL implementation guidance; Cancellations of Expenditure Transfers 

Receivable/Payable

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 215500 Expenditure Transfers Payable

 Credit 576000 Expenditure Financing Sources - Transfers-Out

D142 To record a downward adjustment to prior-year unpaid delivered orders for the change in allocation 

of budgetary resources between certain trust fund and agency general fund Treasury Appropriation 

Fund Symbol (TAFS).

Comment: This transaction is to be used only by the specific TAFS identified in the USSGL 

scenario identified in the transaction origin.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation 

of Budgetary Resources (Social Security Administration and Department of Health 

and Human Services related TAFS only)

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Proprietary Entry

Debit 215500 Expenditure Transfers Payable

 Credit 576000 Expenditure Financing Sources - Transfers-Out
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 202 September 2022

D144 To record an upward adjustment to prior-year balances in budgetary receivable USSGL account 

422500 "Appropriation Trust Fund Expenditure Transfers - Receivable" for the change in 

allocation of budgetary resources between certain trust fund and agency general fund Treasury 

Appropriation Fund Symbol (TAFS.)

Comment: Reverse this transaction for a downward adjustment. This transaction is to be used 

only by the specific TAFS identified in the USSGL scenario identified in the 

transaction origin.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation 

of Budgetary Resources (Social Security Administration and Department of Health 

and Human Services related TAFS only)

Budgetary Entry

Debit 422500 Expenditure Transfers From Trust Funds - Receivable

 Credit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Proprietary Entry

Debit 133500 Expenditure Transfers Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In

D145 To record in the canceled appropriation the removal of the canceled payable upon receipt of a valid 

bill. The budgetary entry reduces the balance of authority that remained upon cancellation.

Comment: Simultaneously post USSGL TC-B412 in an unexpired appropriation that is 

available for the same purpose as the closed account. See Office of Management and 

Budget Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

Debit 435000 Canceled Authority

 Credit 420800 Adjustment to Total Resources - Disposition of Canceled Payables

Proprietary Entry

Debit 296000 Accounts Payable From Canceled Appropriations

 Credit 680000 Future Funded Expenses

D146 To record an accrual of downward reestimate for loan subsidies in the program fund.

Comment: See USSGL TC-D147. Transactions USSGL TC-D146 and TC-D147 should be 

done simultaneously in both the credit reform program and financing accounts. See 

USSGL TC-F124 for the preclosing adjusting entry recorded at year-end.

Reference: USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan 

Programs Without Collateral in Federal Credit Programs; General Fund Receipt 

Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 680000 Future Funded Expenses
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 203 September 2022

D147 To adjust the loan guarantee liability and direct loan allowance for downward reestimate of subsidy 

expense in the financing account.

Comment: Also post USSGL TC-D146. Transactions USSGL TC-D146 and TC-D147 should 

be done simultaneously in both the credit reform program and financing accounts. 

See USSGL TC-F124 for the preclosing adjusting entry recorded at year-end.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

Debit 218000 Loan Guarantee Liability

 Credit 579100 Adjustment to Financing Sources - Credit Reform

D148 To accrue the transfer-out of a downward reestimate to a General Fund Receipt Account.

Comment: The actual transfer of cash should be made the year following the accrual. See 

USSGL TC-F124 for the preclosing adjusting entry recorded at year-end.

Reference: USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan 

Programs Without Collateral in Federal Credit Programs; General Fund Receipt 

Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 577600 Non-Budgetary Financing Sources Transferred Out

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 299010 Other Liabilities Without Related Budgetary Obligations - General 

Fund of the U.S. Government

D149 To record negative subsidy disbursement in the financing fund.

Comment: Also post USSGL TC-D150 for the program account and TC-E509 for the financing 

account to record the transfer to the General Fund Receipt Account.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 139900 Allowance for Subsidy

 Credit 579100 Adjustment to Financing Sources - Credit Reform

D150 To adjust program fund for negative subsidy disbursement from the financing fund.

Comment: See USSGL TC D149. Transactions USSGL TC D149 and TC D150 should be done 

simultaneously in both the credit reform program and financing fund.

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 619900 Adjustment to Subsidy Expense
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 204 September 2022

D300 - D399 Adjustments/Write-offs/Reclassification - Prior-Period Adjustments

D302 To record appropriations used for a prior period that was a result of a change in accounting 

principle.

Comment: Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

 Credit 570900 Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

D304 To record appropriations used for a prior period that was a result of a correction of an error.

Comment: Special and trust funds receiving direct appropriations from the General Fund of the 

U.S. Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 310500 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Debit 310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

 Credit 570500 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

 Credit 570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 205 September 2022

D306 To record a prior-period adjustment that reduces the value of a prior-year asset.

Comment: If the downward adjustment is due to corrections of errors, debit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles, debit 

USSGL 740100. For prior-period adjustments due to corrections of errors in years 

preceding the prior year, debit USSGL 740500. Also Post: USSGL TC D302 if the 

prior period adjustment due to changes in accounting principle is associated with 

direct appropriations; USSGL TC D304 for a prior-period adjustment due to 

corrections of errors that requires restatement, and associated with a direct 

appropriation; USSGL TC D102 (budgetary entry only) if the adjustment has a 

downward budgetary impact to prior-year unpaid delivered orders-obligations, 

recoveries and the appropriation has expired; USSGL TC D108 (budgetary entry 

only) if the adjustment has a downward budgetary impact on prior-year paid 

delivered orders-obligations, refunds collected; and USSGL TC D110 (budgetary 

entry only) if the adjustment has a downward budgetary impact to prior-year unpaid 

delivered orders-obligations, recoveries, and has not expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 131900 Allowance for Loss on Accounts Receivable

Debit 132900 Allowance for Loss on Taxes Receivable

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 134600 Allowance for Loss on Interest Receivable - Investments

Debit 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified

Debit 134800 Allowance for Loss on Interest Receivable - Taxes

Debit 135900 Allowance for Loss on Loans Receivable

Debit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

Debit 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise 

Classified

Debit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

Debit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

Debit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Debit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

Debit 137900 Allowance for Loss on Criminal Restitution Receivable

Debit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

Debit 139900 Allowance for Subsidy

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 155900 Foreclosed Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Debit 171900 Accumulated Depreciation on Improvements to Land
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 206 September 2022

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 184900 Allowance for Depletion

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

 Credit 101000 Fund Balance With Treasury

 Credit 111000 Undeposited Collections

 Credit 112000 Imprest Funds

 Credit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 119000 Other Cash

 Credit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 119500 Other Monetary Assets

 Credit 120000 Foreign Currency

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 132500 Taxes Receivable

 Credit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 133500 Expenditure Transfers Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 137400 Criminal Restitution Receivable

 Credit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 141000 Advances and Prepayments

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

 Credit 151400 Operating Materials and Supplies Held for Repair

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152300 Inventory Held for Repair

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 207 September 2022

 Credit 152700 Inventory - Finished Goods

 Credit 153100 Seized Monetary Instruments

 Credit 153200 Seized Cash Deposited

 Credit 154100 Forfeited Property Held for Sale

 Credit 154200 Forfeited Property Held for Donation or Use

 Credit 155100 Foreclosed Property

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 169000 Other Investments

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 192300 Contingent Receivable for Capital Transfers

 Credit 192500 Capital Transfers Receivable

 Credit 199000 Other Assets
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 208 September 2022

D308 To record a prior-period adjustment that reduces the value of a liability.

Comment: If the downward adjustment is due to corrections of errors, credit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles, credit 

USSGL 740100. For prior-period adjustments due to corrections of errors in years 

preceding the prior year, credit USSGL 740500. Also Post: USSGL TC D302 if the 

prior period adjustment due to changes in accounting principle is associated with 

direct appropriations; USSGL TC D304 for a prior-period adjustment due to 

corrections of errors that requires restatement, and associated with a direct 

appropriation; USSGL TC D102 (budgetary entry only) if the adjustment has a 

downward budgetary impact to prior-year unpaid delivered orders - obligations, 

recoveries and the appropriation has expired; USSGL TC D108 (budgetary entry 

only) if the adjustment has a downward budgetary impact on prior-year paid 

delivered orders - obligations, and refunds collected; and USSGL TC D110 

(budgetary entry only) if the adjustment has a downward budgetary impact to prioryear unpaid delivered orders - obligations, recoveries, and has not expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 212000 Disbursements in Transit

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

Debit 215000 Payable for Transfers of Currently Invested Balances

Debit 215500 Expenditure Transfers Payable

Debit 216000 Entitlement Benefits Due and Payable

Debit 217000 Subsidy Payable to the Financing Account

Debit 218000 Loan Guarantee Liability

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 219100 Liability for Employer Benefits and Claims Incurred but Not Reported

Debit 220000 Liability for Unpaid Insurance Claims

Debit 220500 Liability for Unearned Insurance Premiums

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 221600 Pension Benefits Due and Payable to Beneficiaries

Debit 221700 Benefit Premiums Payable to Carriers

Debit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

Debit 222000 Unfunded Leave

Debit 222500 Unfunded FECA Liability

Debit 229000 Other Unfunded Employment Related Liability

Debit 231000 Liability for Advances and Prepayments

Debit 232000 Other Deferred Revenue

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

Debit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 209 September 2022

Debit 253200 Premium on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

Debit 253300 Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Debit 254000 Participation Certificates

Debit 259000 Other Debt

Debit 261000 Actuarial Pension Liability

Debit 262000 Actuarial Health Insurance Liability

Debit 263000 Actuarial Life Insurance Liability

Debit 265000 Actuarial FECA Liability

Debit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

Debit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

Debit 269000 Other Actuarial Liabilities

Debit 291000 Prior Liens Outstanding on Acquired Collateral

Debit 292000 Contingent Liabilities

Debit 294000 Capital Lease Liability

Debit 296000 Accounts Payable From Canceled Appropriations

Debit 297000 Liability for Capital Transfers

Debit 298000 Custodial Liability

Debit 299000 Other Liabilities Without Related Budgetary Obligations

Debit 299010 Other Liabilities Without Related Budgetary Obligations - General 

Fund of the U.S. Government

Debit 299500 Estimated Cleanup Cost Liability

 Credit 253100 Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

 Credit 253400 Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 210 September 2022

D310 To record a prior-period adjustment that increases the value of a prior-year asset.

Comment: If the upward adjustment is due to corrections of errors, credit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles, credit 

USSGL 740100. For prior-period adjustments due to corrections of errors in years 

preceding the prior year, credit USSGL 740500. If the prior period adjustment due 

to changes in accounting principle is associated with direct appropriations, reverse 

USSGL TC D302. For a prior period adjustment due to corrections of errors, reverse 

USSGL TC D304. Also Post: USSGL TC D106 (budgetary entry only) if the 

adjustment has an upward budgetary impact on prior-year unpaid delivered ordersobligations, and the authority has expired; and USSGL TC D114 (budgetary entry 

only) if the adjustment has an upward budgetary impact on prior year undelivered 

orders when the bill is more than the original undelivered order, and the authority 

has expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 111000 Undeposited Collections

Debit 112000 Imprest Funds

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 119000 Other Cash

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Debit 119500 Other Monetary Assets

Debit 120000 Foreign Currency

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 132500 Taxes Receivable

Debit 133000 Receivable for Transfers of Currently Invested Balances

Debit 133500 Expenditure Transfers Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 135000 Loans Receivable

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 137400 Criminal Restitution Receivable

Debit 138000 Loans Receivable - Troubled Assets Relief Program

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

Debit 141000 Advances and Prepayments

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 151400 Operating Materials and Supplies Held for Repair

Debit 151600 Operating Materials and Supplies in Development
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 211 September 2022

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152300 Inventory Held for Repair

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 153100 Seized Monetary Instruments

Debit 153200 Seized Cash Deposited

Debit 154100 Forfeited Property Held for Sale

Debit 154200 Forfeited Property Held for Donation or Use

Debit 155100 Foreclosed Property

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161800 Market Adjustment - Investments

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Debit 169000 Other Investments

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 192300 Contingent Receivable for Capital Transfers

Debit 192500 Capital Transfers Receivable

Debit 199000 Other Assets

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 212 September 2022

 Credit 135900 Allowance for Loss on Loans Receivable

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

 Credit 136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

 Credit 137900 Allowance for Loss on Criminal Restitution Receivable

 Credit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 151900 Operating Materials and Supplies - Allowance

 Credit 152900 Inventory - Allowance

 Credit 154900 Forfeited Property - Allowance

 Credit 155900 Foreclosed Property - Allowance

 Credit 156900 Commodities - Allowance

 Credit 159900 Other Related Property - Allowance

 Credit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 171900 Accumulated Depreciation on Improvements to Land

 Credit 173900 Accumulated Depreciation on Buildings, Improvements, and

Renovations

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

 Credit 175900 Accumulated Depreciation on Equipment

 Credit 181900 Accumulated Depreciation on Assets Under Capital Lease

 Credit 182900 Accumulated Amortization on Leasehold Improvements

 Credit 183900 Accumulated Amortization on Internal-Use Software

 Credit 184900 Allowance for Depletion

 Credit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 213 September 2022

D312 To record a prior-period adjustment that increases the value of a prior-year liability.

Comment: If the upward adjustment is due to corrections of errors, debit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles, debit 

USSGL 740100. For prior-period adjustments due to corrections of errors in the 

years preceding the prior year, debit USSGL 740500. If the prior period adjustment 

due to changes in accounting principle is associated with direct appropriations, 

reverse USSGL TC D302. For a prior-period adjustment due to corrections of errors, 

reverse USSGL TC D304. Also Post: USSGL TC D106 (budgetary entry only) if the 

adjustment has an upward budgetary impact on prior-year unpaid delivered orders -

obligations, refunds collected and the authority has expired; and USSGL TC D114 

(budgetary entry only) if the adjustment has an upward budgetary impact on prior 

year undelivered orders when the bill is more than the original undelivered order, 

and the authority has expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 253100 Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

Debit 253400 Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

 Credit 211000 Accounts Payable

 Credit 211200 Accounts Payable for Federal Government Sponsored Enterprise

 Credit 212000 Disbursements in Transit

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 215000 Payable for Transfers of Currently Invested Balances

 Credit 215500 Expenditure Transfers Payable

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 217000 Subsidy Payable to the Financing Account

 Credit 218000 Loan Guarantee Liability

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported

 Credit 220000 Liability for Unpaid Insurance Claims

 Credit 220500 Liability for Unearned Insurance Premiums

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 Credit 222000 Unfunded Leave

 Credit 222500 Unfunded FECA Liability

 Credit 229000 Other Unfunded Employment Related Liability
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 214 September 2022

 Credit 231000 Liability for Advances and Prepayments

 Credit 232000 Other Deferred Revenue

 Credit 251000 Principal Payable to the Bureau of the Fiscal Service

 Credit 252000 Principal Payable to the Federal Financing Bank

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

 Credit 253200 Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

 Credit 253300 Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

 Credit 254000 Participation Certificates

 Credit 259000 Other Debt

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 265000 Actuarial FECA Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities

 Credit 291000 Prior Liens Outstanding on Acquired Collateral

 Credit 294000 Capital Lease Liability

 Credit 296000 Accounts Payable From Canceled Appropriations

 Credit 297000 Liability for Capital Transfers

 Credit 298000 Custodial Liability

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 299010 Other Liabilities Without Related Budgetary Obligations - General 

Fund of the U.S. Government

 Credit 299500 Estimated Cleanup Cost Liability
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 215 September 2022

D400 - D499 Adjustments/Write-offs/Reclassification - Write-offs

D402 To record an allowance for a reduction in exchange revenue due to noncredit losses such as returns, 

allowances, and price redeterminations from non-federal sources when realization is not probable 

(less likely than not).

Comment: For reduction in exchange revenue due to credit losses, see USSGL TC D404. 

Reverse this transaction when collected.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources," Paragraph 41

Budgetary Entry

None

Proprietary Entry

Debit 510900 Contra Revenue for Goods Sold

Debit 520900 Contra Revenue for Services Provided

Debit 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532900 Contra Revenue for Administrative Fees

Debit 540900 Contra Revenue for Funded Benefit Program Revenue

Debit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

Debit 560900 Contra Revenue for Donations - Financial Resources

Debit 561900 Contra Donated Revenue - Nonfinancial Resources

Debit 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents

Debit 565900 Contra Forfeiture Revenue - Forfeitures of Property

Debit 583000 Contra Revenue for Taxes - Not Otherwise Classified

Debit 583100 Contra Revenue for Taxes - Individual

Debit 583200 Contra Revenue for Taxes - Corporate

Debit 583300 Contra Revenue for Taxes - Unemployment

Debit 583400 Contra Revenue for Taxes - Excise

Debit 583500 Contra Revenue for Taxes - Estate and Gift

Debit 583600 Contra Revenue for Taxes - Customs

Debit 590900 Contra Revenue for Other Revenue

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 216 September 2022

D404 To record the estimated allowance for bad debts related to non-credit-reform receivables.

Comment: This transaction should be used when a realization of revenue is not probable due to 

credit losses, see paragraph 40, SFFAS 7. For losses other than credit losses, see TC 

D402.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7

Budgetary Entry

None

Proprietary Entry

Debit 672000 Bad Debt Expense

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 135900 Allowance for Loss on Loans Receivable

 Credit 137900 Allowance for Loss on Criminal Restitution Receivable

D405 To record the estimated allowance for bad debts related to non-credit-reform receivables in a 

nonfiduciary deposit fund. Deposit funds do not recognize net gains or losses

Comment: This TC illustrates an estimated allowance for bad debts relating to accounts 

receivable from non-federal entities.

Reference: SFFAS 7, "Accounting for Revenue and Other Financing Sources," Paragraph 239; 

and USSGL Implementation Guide: Nonfiduciary Deposit Funds with Investment 

Authority and Clearing Accounts

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 131900 Allowance for Loss on Accounts Receivable

D406 To record the write-off of penalties and fines receivable.

Budgetary Entry

None

Proprietary Entry

Debit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

Debit 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise 

Classified

Debit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

Debit 137900 Allowance for Loss on Criminal Restitution Receivable

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137400 Criminal Restitution Receivable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 217 September 2022

D407 To record the write-off of administrative fees receivable.

Budgetary Entry

None

Proprietary Entry

Debit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

Debit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Debit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

D408 To record the write-off of accounts receivable.

Budgetary Entry

None

Proprietary Entry

Debit 131900 Allowance for Loss on Accounts Receivable

 Credit 131000 Accounts Receivable

D410 To record the write-off of taxes receivable.

Reference: USSGL implementation guidance; Miscellaneous Receipts

Budgetary Entry

None

Proprietary Entry

Debit 132900 Allowance for Loss on Taxes Receivable

 Credit 132500 Taxes Receivable

D412 To record the write-off of loans receivable for loans made before fiscal 1992.

Budgetary Entry

None

Proprietary Entry

Debit 135900 Allowance for Loss on Loans Receivable

 Credit 135000 Loans Receivable

D413 To write-off loans receivable related to Troubled Assets Relief Program.

Budgetary Entry

None

Proprietary Entry

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 138000 Loans Receivable - Troubled Assets Relief Program
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 218 September 2022

D414 To record the write-off of loans receivable and interest receivable for credit reform loans made 

after fiscal 1991.

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

D415 To record the write-off of interest receivable related to Troubled Asset Relief Program.

Budgetary Entry

None

Proprietary Entry

Debit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

D416 To record the write-off of interest receivable.

Budgetary Entry

None

Proprietary Entry

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 134600 Allowance for Loss on Interest Receivable - Investments

Debit 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified

Debit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 219 September 2022

D418 To record the write-off of assets other than investments.

Budgetary Entry

None

Proprietary Entry

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 189000 Other General Property, Plant, and Equipment
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 220 September 2022

D420 To record the accrued estimated uncollectible exchange revenue due to credit losses with related 

costs incurred and collected for others in a General Fund Receipt Account.

Comment: Reverse USSGL TC-C405 to adjust USSGL account 298500, "Liability for Nonentity Assets Not Reported on the Statement of Custodial Activity." This activity 

will not be reported on the Statement of Custodial Activity or the custodial footnote.

Reference: FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources and 

Concepts for Reconciling Budgetary and Financial Accounting," Paragraph No. 40

Budgetary Entry

None

Proprietary Entry

Debit 672000 Bad Debt Expense

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

 Credit 136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

D422 To record the reduction of custodial liability by the amount of estimated uncollectible exchange 

revenue with virtually no costs collected for others in a General Fund Receipt Account.

Comment: This activity is reported on the Statement of Custodial Activity or on the custodial 

footnotes.

Reference: For more information on exchange revenue with virtually no costs, see SFFAS No. 

7.

Budgetary Entry

None

Proprietary Entry

Debit 298000 Custodial Liability

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 221 September 2022

D424 To record in a General Fund Receipt Account, the accrued estimated uncollectible nonexchange 

revenue and exchange revenue with virtually no cost reported on the Statement of Custodial 

Activity or on the custodial footnote.

Comment: Also post USSGL TC-D422. See USSGL TC-D420 for other than revenue reported 

on the Statement of Custodial Activity or on the custodial footnote.

Reference: For more information on exchange revenue with virtually no cost, see paragraphs 

45, 140, and 146 and for more information on uncollectible nonexchange revenue, 

see paragraph 56 of FASAB SFFAS No. 7, "Accounting for Revenue and Other 

Financing Sources and Concepts for Reconciling Budgetary and Financial 

Accounting."

Budgetary Entry

None

Proprietary Entry

Debit 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532400 Contra Revenue for Penalties and Fines

Debit 532900 Contra Revenue for Administrative Fees

Debit 583000 Contra Revenue for Taxes - Not Otherwise Classified

Debit 583100 Contra Revenue for Taxes - Individual

Debit 583200 Contra Revenue for Taxes - Corporate

Debit 583300 Contra Revenue for Taxes - Unemployment

Debit 583400 Contra Revenue for Taxes - Excise

Debit 583500 Contra Revenue for Taxes - Estate and Gift

Debit 583600 Contra Revenue for Taxes - Customs

Debit 590900 Contra Revenue for Other Revenue

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

 Credit 136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

 Credit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 222 September 2022

D426 To record an adjustment to loans receivable based on acquired collateral property.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

None

Proprietary Entry

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 155100 Foreclosed Property

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 155900 Foreclosed Property - Allowance

 Credit 291000 Prior Liens Outstanding on Acquired Collateral

D428 To record an adjustment for actual loss of inventory.

Budgetary Entry

None

Proprietary Entry

Debit 152900 Inventory - Allowance

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152300 Inventory Held for Repair

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

D430 To record an adjustment for actual loss of forfeited property.

Budgetary Entry

None

Proprietary Entry

Debit 154900 Forfeited Property - Allowance

 Credit 154100 Forfeited Property Held for Sale

 Credit 154200 Forfeited Property Held for Donation or Use

D432 To record an adjustment for actual loss of commodities that was disposed but not sold.

Comment: For the actual loss on commodities from sales, see USSGL TC C642.

Budgetary Entry

None

Proprietary Entry

Debit 156900 Commodities - Allowance

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 223 September 2022

D434 To record assets purchased to store environmental waste from past operations at net book value of 

zero.

Reference: USSGL implementation guidance; Environmental Cleanup Cost Case Study

Budgetary Entry

None

Proprietary Entry

Debit 299500 Estimated Cleanup Cost Liability

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

D436 To record a refund of offsetting collections, other than advances, that were collected in a prioryear.

Comment: See USSGL TC-A712 for refunds of advances. See USSGL TC-D438 for refunds of 

trust or special fund receipts. While it is acceptable to debit USSGL accounts 

461000 and 462000 in this situation, it is never acceptable for the balance in either 

of these accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 510900 Contra Revenue for Goods Sold

Debit 520900 Contra Revenue for Services Provided

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532400 Contra Revenue for Penalties and Fines

Debit 532900 Contra Revenue for Administrative Fees

Debit 540900 Contra Revenue for Funded Benefit Program Revenue

Debit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

Debit 560900 Contra Revenue for Donations - Financial Resources

Debit 561900 Contra Donated Revenue - Nonfinancial Resources

Debit 590900 Contra Revenue for Other Revenue

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 224 September 2022

D438 To record a refund of trust or special fund receipts that was received in a current year.

Comment: See USSGL TC-A712 for refunds of advances. See USSGL TC-D436 for refunds of 

offsetting collections, other than advances. Also post reversal of USSGL TC-A123 

if authority was previously anticipated. While it is acceptable to debit USSGL 

accounts 461000 and 462000 in this situation, it is never acceptable for the balance 

in either of these accounts to be a debit.

Budgetary Entry

Debit 412000 Anticipated Indefinite Appropriations

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

Proprietary Entry

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532400 Contra Revenue for Penalties and Fines

Debit 532900 Contra Revenue for Administrative Fees

Debit 540900 Contra Revenue for Funded Benefit Program Revenue

Debit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

Debit 560900 Contra Revenue for Donations - Financial Resources

Debit 561900 Contra Donated Revenue - Nonfinancial Resources

Debit 583000 Contra Revenue for Taxes - Not Otherwise Classified

Debit 583100 Contra Revenue for Taxes - Individual

Debit 583200 Contra Revenue for Taxes - Corporate

Debit 583300 Contra Revenue for Taxes - Unemployment

Debit 583400 Contra Revenue for Taxes - Excise

Debit 583500 Contra Revenue for Taxes - Estate and Gift

Debit 583600 Contra Revenue for Taxes - Customs

Debit 590900 Contra Revenue for Other Revenue

 Credit 101000 Fund Balance With Treasury

D440 To record a nonexchange gain by an entity that owes a debt that was canceled, written off, or has 

non repayment terms.

Reference: SFFAS 7, paragraph 313

Budgetary Entry

None

Proprietary Entry

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

 Credit 719000 Other Gains
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 225 September 2022

D442 To record a nonexchange loss by an entity that is owed a debt that was canceled, written off, or has 

non repayment terms.

Reference: SFFAS 7, paragraph 313

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 135000 Loans Receivable

D500 - D799 Adjustments/Write-offs/Reclassification - Reclassification/Revaluation

D502 To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.

Comment: Reverse when funds are returned to fund balance with Treasury. See Treasury 

Financial Manual, Volume 1, Part 4A, Chapter 4000, "Requirements For Scheduling 

Payments Disbursed By The Bureau of the Fiscal Service." While it is acceptable to 

debit USSGL account 461000 in this situation, it is never acceptable for the balance 

in USSGL account 461000 to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 470000 Commitments - Programs Subject to Apportionment

Proprietary Entry

Debit 112000 Imprest Funds

Debit 112500 U.S. Debit Card Funds

 Credit 101000 Fund Balance With Treasury

D503 To record valuation increase in Government Sponsored Enterprise Preferred and/or Common Stock 

and/or Beneficial Interest Trust at the end of year.

Comment: Also Post USSGL TC C147. Reverse transaction for decreases.

Budgetary Entry

None

Proprietary Entry

Debit 165100 Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise

Debit 165300 Market Adjustment - Common Stock Warrants in Federal Government 

Sponsored Enterprise

 Credit 592200 Valuation Change in Investments for Federal Government 

Sponsored Enterprise

 Credit 592300 Valuation Change in Investments - Beneficial Interest in Trust

D504 To record clearing of the prior-year imprest fund from an annual-year Treasury Appropriation 

Fund Symbol (TAFS) at the beginning of the next fiscal year.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 112000 Imprest Funds
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 226 September 2022

D506 To record disbursements from nonfiduciary deposit funds. This includes return of escrow amounts 

and erroneous receipts and disbursing escrow monies to pay bills, taxes, and insurance.

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 101000 Fund Balance With Treasury

 Credit 113500 Funds Held Outside of Treasury - Non-Budgetary

 Credit 113510 Restricted Cash Held Outside of Treasury - Non-Budgetary

 Credit 119000 Other Cash

 Credit 123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary

 Credit 153200 Seized Cash Deposited

D507 To record the classification of amounts from clearing accounts to the appropriate Treasury 

Appropriation Fund Symbol (TAFS).

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 241000 Liability for Clearing Accounts

 Credit 101000 Fund Balance With Treasury

D508 To record the reclassification of expended balances held back from contractors from accounts 

payable.

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

D510 To record the transfer of construction-in-progress to capitalized assets or expenses.

Budgetary Entry

None

Proprietary Entry

Debit 171200 Improvements to Land

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 610000 Operating Expenses/Program Costs

 Credit 172000 Construction-in-Progress
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 227 September 2022

D512 To record the realization that contractor-developed software-in-development is in production.

Budgetary Entry

None

Proprietary Entry

Debit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

D514 To record the reclassification of expenses to asset accounts.

Comment: Due to the reconciliation of interagency expenses and revenues, agencies must first 

record all direct costs to the USSGL account 600000, "Expenses" series and then 

offset those amounts using USSGL 661000, "Cost Capitalization Offset," when the 

costs are subsequently capitalized to the appropriate "in process" asset account, or 

part of an Assisted Acquisition with another federal entity resulting in the recording 

of an asset. Also post USSGL TC G120, G122, or G124 if using this entry to post to 

a finished asset account.

Budgetary Entry

None

Proprietary Entry

Debit 151600 Operating Materials and Supplies in Development

Debit 152600 Inventory - Work-in-Process

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

 Credit 660000 Applied Overhead

 Credit 661000 Cost Capitalization Offset

D516 To record the raw materials used to produce goods.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152600 Inventory - Work-in-Process

 Credit 152500 Inventory - Raw Materials

D518 To record the revaluation of foreclosed property.

Reference: USSGL implementation guidance; Guide to Basic Accounting and Reporting for 

Foreclosed Property in Federal Credit Reform Programs (Appendix 1)

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 155900 Foreclosed Property - Allowance
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 228 September 2022

D520 To record completed inventory items.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152700 Inventory - Finished Goods

 Credit 152600 Inventory - Work-in-Process

D522 To record the reclassification of inventory held for sale that meets management's criteria for future 

sale.

Comment: Reverse entry when assets become saleable.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152200 Inventory Held in Reserve for Future Sale

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

D523 To record the reclassification of damaged, irreparable inventory held for sale.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 729000 Other Losses

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

D524 To record damaged inventory items that need repair.

Comment: Reverse this entry when repairs are completed.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152300 Inventory Held for Repair

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 229 September 2022

D526 To record the turn-in of a broken part from operating materials and supplies held for repair.

Comment: Also post USSGL TC-D530.

Budgetary Entry

None

Proprietary Entry

Debit 151400 Operating Materials and Supplies Held for Repair

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

D528 To record the revaluation of a turned-in broken part from operating materials and supplies held for 

repair based on estimated repair costs.

Comment: Reverse this entry when the repaired broken part is returned to stock as a serviceable 

item. See USSGL TC-D526.

Reference: USSGL implementation guidance; Operating Materials and Supplies

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 151900 Operating Materials and Supplies - Allowance

D530 To record a repaired broken part that has been returned to stock as a serviceable item.

Comment: Use the original value of the part when it was turned in for repair (before the 

revaluation of the part based on the estimated repair cost). See USSGL TCs-D526 

and D528.

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

 Credit 151400 Operating Materials and Supplies Held for Repair

D532 To record prior-period adjustments for transitions to the allowance method for estimated repair 

costs not previously recorded.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 152900 Inventory - Allowance
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 230 September 2022

D534 To record damaged inventory, using the direct method, items that need repair.

Comment: Inventory held for repair is valued the same as a serviceable item less estimated 

repair costs.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152300 Inventory Held for Repair

Debit 610000 Operating Expenses/Program Costs

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

D536 To record prior-year adjustments for transitions to the direct method for estimated repair costs not 

previously recorded.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 152300 Inventory Held for Repair

D538 To record issuance of a new motor vehicle to the customer. The cost of goods sold represents the 

cost of the new vehicle. Upon sale, adjust inventory allowance to reduce the previously unrealized 

holding gains/losses.

Comment: This entry is a part of how the Department of Defense accounts for its repairable 

items involving trade-ins.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152900 Inventory - Allowance

Debit 650000 Cost of Goods Sold

 Credit 152700 Inventory - Finished Goods
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 231 September 2022

D540 To record a gain when inventory is revalued at the end of the period, using the latest acquisition 

method.

Comment: Reverse this transaction if there is a loss upon revaluation using the latest acquisition 

method.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152100 Inventory Purchased for Resale

Debit 152700 Inventory - Finished Goods

 Credit 152900 Inventory - Allowance

D542 To record the classification of operating materials and supplies held for use or future use that were 

damaged and cannot be consumed in operations. This entry also applies to excess or obsolete 

operating materials and supplies when the net realizable value is less than the book value.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 729000 Other Losses

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

D544 To record the reclassification of operating materials and supplies that meet management's criteria 

for future use.

Comment: Reverse this entry when ready to use.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151100 Operating Materials and Supplies Held for Use

D545 To record completed Operating Materials and Supplies items that were in development.

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 232 September 2022

D546 To reclassify excess or reserved assets to assets held for use.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

D548 To record an unexpected permanent decline in the value of stockpile materials. This entry also 

applies to record stockpile material at net realizable value due to damage.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

D550 To record a permanent decline in value of stockpile materials that is unusual, infrequent, and 

material in dollar amount.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 730000 Extraordinary Items

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

D552 To reclassify stockpile materials authorized to be sold.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 157200 Stockpile Materials Held for Sale

 Credit 157100 Stockpile Materials Held in Reserve
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 233 September 2022

D554 To record the forfeiture of a seized monetary instrument.

Comment: See USSGL TC-D555 for the disposal of seized monetary instruments.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents

 Credit 565000 Forfeiture Revenue - Forfeitures of Property

D555 To record a removal of a seized monetary instrument.

Comment: See USSGL TC-D554 to record the forfeiture of seized monetary instruments.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 153100 Seized Monetary Instruments

D556 To record the conversion to cash for a forfeited monetary instrument.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 111000 Undeposited Collections

 Credit 154100 Forfeited Property Held for Sale

D558 To record forfeited personal property placed into official use.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154200 Forfeited Property Held for Donation or Use

Debit 232000 Other Deferred Revenue

 Credit 154100 Forfeited Property Held for Sale

 Credit 565000 Forfeiture Revenue - Forfeitures of Property
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 234 September 2022

D560 To record forfeited personal property placed into official use at the end of the year and not 

depreciated.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 175000 Equipment

 Credit 154200 Forfeited Property Held for Donation or Use

D562 To record forfeited personal property authorized to be distributed/donated to another entity.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154200 Forfeited Property Held for Donation or Use

Debit 232000 Other Deferred Revenue

 Credit 154100 Forfeited Property Held for Sale

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

D564 To record an adjustment to the net realizable value of commodities.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 156900 Commodities - Allowance

D566 To record inventory that has been lost and deemed immaterial.

Comment: Reverse this entry for immaterial inventory that has been found.

Budgetary Entry

None

Proprietary Entry

Debit 650000 Cost of Goods Sold

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 152100 Inventory Purchased for Resale
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 235 September 2022

D568 To record inventory that has been lost and deemed material.

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 152100 Inventory Purchased for Resale

D569 To record inventory that has been found and deemed material.

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 152100 Inventory Purchased for Resale

 Credit 719000 Other Gains

D570 To record a gain on change in long-term assumptions related to federal pensions, Other Retirement 

Benefits or Other Post Employment Benefits, including veteran's compensation.

Reference: Gains and Losses on Pensions, Other Retirement Benefits or Other Post 

Employment Benefits Assumption Changes Scenario

Budgetary Entry

None

Proprietary Entry

Debit 261000 Actuarial Pension Liability

Debit 262000 Actuarial Health Insurance Liability

Debit 263000 Actuarial Life Insurance Liability

Debit 269000 Other Actuarial Liabilities

 Credit 717100 Gains on Changes in Long-Term Assumptions - From Experience

 Credit 727100 Gains on Changes in Long-Term Assumptions

D571 To record a loss on change in long-term assumptions related to federal pensions, Other Retirement 

Benefits or Other Post Employment Benefits, including veteran's compensation.

Reference: Gains and Losses on Pensions, Other Retirement Benefits or Other Post 

Employment Benefits Assumption Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 717200 Losses on Changes in Long-Term Assumptions - From Experience

Debit 727200 Losses on Changes in Long-Term Assumptions

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 269000 Other Actuarial Liabilities
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 236 September 2022

D572 To record a loss from the revaluation of foreign currency at the end of an accounting period.

Comment: Agencies that have foreign currency account symbols in the X7000 series refer to 

USSGL TCs-C192, C194, C440, D576, and D578.

Reference: USSGL implementation guidance; Accounting for Purchased Foreign Currency

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 120000 Foreign Currency

D573 To record a loss due to foreign exchange rate changes on Exchange Stabilization Fund assets.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

Proprietary Entry

Debit 729000 Other Losses

 Credit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

D574 To record a gain from the revaluation of foreign currency at the end of an accounting period.

Comment: Agencies that have foreign currency account symbols in the X7000 series refer to 

USSGL TCs-C192, C194, C440, D576, and D578.

Reference: USSGL implementation guidance; Accounting for Purchased Foreign Currency

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 719000 Other Gains

D575 To record a realized gain due to foreign exchange rate changes on Exchange Stabilization Fund 

assets.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

 Credit 719000 Other Gains
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 237 September 2022

D576 To record a loss resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

Comment: Agencies that have Foreign Currency Account Symbol (X7000 series) will make 

this entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 120000 Foreign Currency

 Credit 131000 Accounts Receivable

D578 To record a gain resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

Comment: Agencies that have Foreign Currency Account Symbol (X7000 series) will make 

this entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

Debit 131000 Accounts Receivable

 Credit 719000 Other Gains

D579 To record the accumulated unrealized gain or loss on financial stability and foreign currency 

investments on a monthly basis.

Comment: This account captures Exchange Stabilization Fund valuation activity. Reverse this 

transaction for a loss.

Reference: SFFAS 7, "Accounting for Revenue and Other Financing Sources," Paragraph 238

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 592100 Valuation Change in Investments - Exchange Stabilization Fund 

(ESF)
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 238 September 2022

D580 To record the interest accruals on loan guarantee liabilities and the present value of loans.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

D581 To reclassify a contingent receivable related to a capital transfer receivable in a General Fund 

Receipt Account.

Reference: USSGL implementation guidance; Capital Transfers

Budgetary Entry

None

Proprietary Entry

Debit 192500 Capital Transfers Receivable

 Credit 192300 Contingent Receivable for Capital Transfers

D582 To record the reclassification of a reduction of an expense from unfunded to funded due to 

collection of a refund receivable.

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 610000 Operating Expenses/Program Costs

D584 To reclassify the offset from the revenue accrued to the revenue collected for others that is reported 

on the Statement of Custodial Activity or on the custodial footnote.

Comment: See USSGL TC-F124 for the preclosing adjusting entry recorded at year-end.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 599000 Collections for Others - Statement of Custodial Activity

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 239 September 2022

D585 To reclassify the offset from the revenue or other financing sources accrued to revenue or other 

financing sources collected for others that is not reported on the Statement of Custodial Activity or 

on the custodial footnote.

Comment: To reclassify revenue offset reported on the Statement of Custodial Activity or on 

the custodial footnote from accrued to collected, see USSGL TC-D584. See USSGL 

TC-F124 for the preclosing adjusting entry recorded at year-end.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position

 Credit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

D586 To reclassify tax revenue from accrued to collected.

Budgetary Entry

None

Proprietary Entry

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

Debit 582100 Tax Revenue Accrual Adjustment - Individual

Debit 582200 Tax Revenue Accrual Adjustment - Corporate

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment

Debit 582400 Tax Revenue Accrual Adjustment - Excise

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

Debit 582600 Tax Revenue Accrual Adjustment - Customs

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 580100 Tax Revenue Collected - Individual

 Credit 580200 Tax Revenue Collected - Corporate

 Credit 580300 Tax Revenue Collected - Unemployment

 Credit 580400 Tax Revenue Collected - Excise

 Credit 580500 Tax Revenue Collected - Estate and Gift

 Credit 580600 Tax Revenue Collected - Customs

D588 To record the movement of seized cash from a nonfiduciary deposit fund to a special receipt 

account upon forfeiture.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 153200 Seized Cash Deposited
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 240 September 2022

D589 To record the market value adjustment between the amortized cost and the current market value of 

investments. In accordance with Federal Accounting Standards Advisory Board (FASAB) SFFAS 

No. 5, "Accounting for Liabilities of the Federal Government," paragraph 50, do not use this 

transaction for market adjustments for fixed value securities.

Comment: For an unrealized gain, USSGL 161800 would be a debit.

Reference: USSGL implementation guidance; Investments Not Held to Maturity

Budgetary Entry

None

Proprietary Entry

Debit 728000 Unrealized Losses

 Credit 161800 Market Adjustment - Investments

 Credit 718000 Unrealized Gains

D591 To record the monetization of SDR certificates.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve 

Banks

D592 To record fair value adjustments (unrealized gain) of Exchange Stabilization Fund investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund.

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

 Credit 718100 Unrealized Gain - Exchange Stabilization Fund (ESF)

D594 To record fair value (unrealized loss) of Exchange Stabilization Fund investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

Proprietary Entry

Debit 728100 Unrealized Losses - Exchange Stabilization Fund (ESF)

 Credit 167900 Foreign Exchange Rate Revalue Adjustments - Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 241 September 2022

D595 To record allocations on Special Drawing Rights.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 219300 Allocation of Special Drawing Rights (SDRs)

D600 To record the reclassification of Exchange Stabilization Fund investment.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 167000 Foreign Investments

Debit 167200 Premium on Foreign Investments

 Credit 120000 Foreign Currency

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 167100 Discount on Foreign Investments

D601 To record reclassification of Exchange Stabilization Fund foreign currency rate adjustment.

Comment: For the Department of the Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

 Credit 167000 Foreign Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 242 September 2022

D602 To record an IMF Quota increase due to a new agreement for Special Drawing Rights.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

D603 To record the reclassification of rate adjustment for fixed rate investment with the Bank of 

International Settlement.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

D604 To record the realized gains from the revaluation to US dollar for Special Drawing Rights 

Holdings.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 719000 Other Gains

D606 To record the realized loss from the revaluation to US dollar for Special Drawing Rights Holdings.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

Proprietary Entry

Debit 729000 Other Losses

 Credit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 243 September 2022

D608 To record the realized loss from the revaluation to US dollars for Special Drawing Right 

allocations.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 729000 Other Losses

 Credit 219300 Allocation of Special Drawing Rights (SDRs)

D610 To record the realized gain from the revaluation to US dollars for Special Drawing Right 

allocations.

Comment: For the Department of Treasury use only. While it is acceptable to credit USSGL 

account 422200 in this situation, it is never acceptable for the balance in USSGL 

account 422200 to be a credit.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 219300 Allocation of Special Drawing Rights (SDRs)

 Credit 719000 Other Gains

D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations,

Unpaid

Proprietary Entry

Debit 134400 Interest Receivable on Special Drawing Rights (SDR)

Debit 633000 Other Interest Expenses

Debit 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 531100 Interest Revenue - Investments

 Credit 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 244 September 2022

D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 134400 Interest Receivable on Special Drawing Rights (SDR)

Debit 633000 Other Interest Expenses

Debit 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 531100 Interest Revenue - Investments

 Credit 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

D616 To record the true-up of Special Drawing Rights interest accrual and charges for the quarter.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 134400 Interest Receivable on Special Drawing Rights (SDR)
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 245 September 2022

D618 To record a gain on prior-year unpaid obligations due to fluctuation of foreign currency exchange 

rates on a non-monetary transaction, where excess obligations of a prior-year are adjusted 

downward due to the rate variance at the time of disbursement.

Comment: Prior-year adjustments are used only in year 2 or later. Record USSGL account 

465000 if the authority has expired. Also post reverse to USSGL TC B134 for direct 

appropriations. Also post USSGL TC A123 if authority was previously anticipated. 

Also post USSGL TC D103 if the downward adjustment is associated with 

reimbursable obligations in an expired expenditure account. Post this transaction 

immediately preceding disbursement (USSGL TC B110).

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 719000 Other Gains

D622 To record the amount of indefinite appropriation derived from the General Fund of the U.S. 

Government that is withdrawn due to recoveries of prior-year obligations. Also use to return any 

unused resources provided to cover upward adjustments.

Comment: Credit USSGL account 299100 if fund withdrawal does not occur simultaneously. 

Refer to Office of Management and Budget Circular No. A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. Special and trust funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers of unexpended appropriations may 

record USSGL accounts in the 310000 series. While it is acceptable to debit USSGL 

account 462000 in this situation, it is never acceptable for the balance in USSGL 

account 462000 to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 435400 Appropriation Withdrawn

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

 Credit 299100 Other Liabilities - Reductions
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 246 September 2022

D624 To record total resources, including unobligated balances of definite contract authority in nonrevolving trust funds, contract authority, mandatory appropriations, and offsetting collections, 

temporarily unavailable pursuant to obligation limitations on all budgetary resources pursuant to 

laws specific to the Department of Transportation.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

 Credit 439504 Obligation Limitation - Temporary - Prior-Year and Current-Year 

Budget Authority

Proprietary Entry

None

D626 To record a loss on prior-year unpaid obligations due to fluctuation of foreign currency exchange 

rates on a non-monetary transaction, where excess obligations of a prior-year are adjusted upward 

due to the rate variance at the time of disbursement.

Comment: Prior-year adjustments are used only in year 2 or later. Record USSGL account 

465000 if the authority has expired. Also post USSGL TC B134 for direct 

appropriations. Post this transaction immediately preceding disbursement (USSGL 

TC B110). While it is acceptable to debit USSGL account 461000 in this situation, it 

is never acceptable for the balance in USSGL account 461000 to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 465000 Allotments - Expired Authority

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 729000 Other Losses

 Credit 211000 Accounts Payable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 247 September 2022

E100 - E399 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections -

Accrual, Depreciation, Amortization, and Depletion

E102 To record the accrued payroll at the end of the accounting period for unpaid estimated costs 

incurred. This includes funded expenses such as payroll and grantee expenses.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period. See USSGL TC-E104 for benefit 

expenses. Due to the reconciliation of interagency expenses and revenues, agencies 

must first record all direct costs to a USSGL account 600000 expense series account 

and then offset those amounts using the USSGL account 661000 when the costs are 

capitalized to the appropriate "in-process type" account. While it is acceptable to 

debit USSGL accounts 461000 and 462000 in this situation, it is never acceptable 

for the balance in either of these accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

Debit 650000 Cost of Goods Sold

Debit 690000 Non-Production Costs

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

E104 To record the accrued benefit at the end of the accounting period for unpaid estimated costs 

incurred. This entry is recorded by the employer agency.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period. While it is acceptable to debit USSGL 

accounts 461000 and 462000 in this situation, it is never acceptable for the balance 

in either of these accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

 Credit 221300 Employer Contributions and Payroll Taxes Payable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 248 September 2022

E106 To record the accrued benefits at the end of the accounting period for unpaid estimated costs 

incurred. This entry is recorded by the benefit administering agency.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period. While it is acceptable to debit USSGL 

accounts 461000 and 462000 in this situation, it is never acceptable for the balance 

in either of these accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 261000 Actuarial Pension Liability

Debit 640000 Benefit Expense

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

E108 To record the accrued liabilities other than payroll and benefits at the end of the accounting period 

for unpaid estimated costs incurred.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period. While it is acceptable to debit USSGL 

accounts 461000 and 462000 in this situation, it is never acceptable for the balance 

in either of these accounts to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 219000 Other Liabilities With Related Budgetary Obligations
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 249 September 2022

E109 To record the actual repair costs to inventory, using the allowance method, that were lower than 

previously estimated.

Comment: In addition to this transaction, reverse USSGL TC-E410 when the actual costs are 

lower or greater than the estimate. If funded by a direct appropriation, also post 

USSGL TC-B134. While it is acceptable to debit USSGL accounts 461000 and 

462000 in this situation, it is never acceptable for the balance in either of these 

accounts to be a debit.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 152900 Inventory - Allowance

 Credit 211000 Accounts Payable

E110 To record an adjustment for under-applied overhead deemed immaterial.

Reference: USSGL implementation guidance; FASAB SFFAS Nos. 4 and 7, "Managerial Cost 

Accounting Concepts and Standards" and "Accounting for Revenue and Other 

Financing Sources"

Budgetary Entry

None

Proprietary Entry

Debit 650000 Cost of Goods Sold

Debit 660000 Applied Overhead

 Credit 610000 Operating Expenses/Program Costs

 Credit 671000 Depreciation, Amortization, and Depletion

E112 To record an adjustment for over-applied overhead deemed immaterial.

Reference: USSGL implementation guidance; FASAB SFFAS Nos. 3 and 4, "Accounting for 

Inventory and Related Property" and "Managerial Cost Accounting Concepts and 

Standards"

Budgetary Entry

None

Proprietary Entry

Debit 660000 Applied Overhead

 Credit 610000 Operating Expenses/Program Costs

 Credit 650000 Cost of Goods Sold

 Credit 671000 Depreciation, Amortization, and Depletion
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 250 September 2022

E113 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond in a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-E119 

for amortization of a U.S. Treasury Zero Coupon Bond issued by the Bureau of the 

Fiscal Service in a nonfiduciary deposit fund.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Debit 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

Proprietary Entry

Debit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 531100 Interest Revenue - Investments

E114 To record adjustments for under-applied overhead, and to prorate the difference between the actual 

and applied (if material.)

Reference: USSGL implementation guidance; FASAB SFFAS Nos. 3 and 4, "Accounting for 

Inventory and Related Property" and "Managerial Cost Accounting Concepts and 

Standards"

Budgetary Entry

None

Proprietary Entry

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 650000 Cost of Goods Sold

Debit 660000 Applied Overhead

 Credit 610000 Operating Expenses/Program Costs

 Credit 671000 Depreciation, Amortization, and Depletion

E115 To record the amortization of the discount on non-federal securities in a nonfiduciary deposit fund.

Comment: Reverse this entry for amortization of a premium. For amortization of the discount 

on a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service to 

a nonfiduciary deposit fund, see USSGL TC E119. A nonfiduciary deposit fund 

should not have net position. Also record TC E205 so that there will not be an 

impact on net position.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 251 September 2022

E116 To record adjustments for over-applied overhead, and to prorate the difference between the actual 

and applied (if material.)

Reference: USSGL implementation guidance; FASAB SFFAS No. 4, "Managerial Cost 

Accounting Concepts and Standards"

Budgetary Entry

None

Proprietary Entry

Debit 660000 Applied Overhead

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 610000 Operating Expenses/Program Costs

 Credit 650000 Cost of Goods Sold

 Credit 671000 Depreciation, Amortization, and Depletion

E117 To record the amortization of the discount on federal securities that does not affect budgetary 

resources in a Treasury Appropriation Fund Symbol (TAFS). Also recorded for federal securities 

held by nonfiduciary deposit funds

Comment: Reverse this entry for amortization of a premium. For amortization of the discount 

on a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service, 

see USSGL TC E113. See USSGL TC E115 for amortization of the discount on 

non-federal securities in a nonfiduciary deposit fund. If federal securities held by 

nonfiduciary deposit funds also record TC E205.

Budgetary Entry

None

Proprietary Entry

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 531100 Interest Revenue - Investments

E118 To record amortization of subsidy for loans.

Reference: USSGL implementation guidance; Credit Reform Direct Loan Case Study

Budgetary Entry

None

Proprietary Entry

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

Debit 139900 Allowance for Subsidy

 Credit 531300 Interest Revenue - Subsidy Amortization
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 252 September 2022

E119 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond issued by the 

Bureau of the Fiscal Service in nonfiduciary deposit fund.

Comment: Also record TC E205 so that there will not be an impact on net position- A 

nonfiduciary deposit fund should not have net position.

Budgetary Entry

None

Proprietary Entry

Debit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 531100 Interest Revenue - Investments

E120 To record depreciation, amortization, and depletion expense on assets other than investments.

Budgetary Entry

None

Proprietary Entry

Debit 671000 Depreciation, Amortization, and Depletion

 Credit 171900 Accumulated Depreciation on Improvements to Land

 Credit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

 Credit 175900 Accumulated Depreciation on Equipment

 Credit 181900 Accumulated Depreciation on Assets Under Capital Lease

 Credit 182900 Accumulated Amortization on Leasehold Improvements

 Credit 183900 Accumulated Amortization on Internal-Use Software

 Credit 184900 Allowance for Depletion

 Credit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

E121 To record the amortization of the discount on securities, accounted for under the Credit Reform

Act, that does not affect budgetary resources.

Comment: Reverse this entry for amortization of a premium.

Budgetary Entry

None

Proprietary Entry

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 531000 Interest Revenue - Other

E122 To record accrued and compounded interest on the liability of loan guarantees.

Reference: USSGL implementation guidance; Credit Reform Guarantee Loan Case Study

Budgetary Entry

None

Proprietary Entry

Debit 634000 Interest Expense Accrued on the Liability for Loan Guarantees

 Credit 218000 Loan Guarantee Liability
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 253 September 2022

E124 To record in the issuing entity, the amortization of discount on securities held by a nonfiduciary 

deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 632000 Interest Expenses on Securities

 Credit 253300 Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E126 To record in the issuing entity, the amortization of premium on securities held by a nonfiduciary 

deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 253400 Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

 Credit 632000 Interest Expenses on Securities

E204 To record the reduction of partially canceled authority for the amount of an outstanding payable for 

a valid bill related to a canceled appropriation.

Comment: Also post USSGL TC-B134 to record the appropriation used to pay the outstanding 

payable and TC-B412 to record an obligation and accounts payable for a valid bill 

related to the canceled appropriation.

Reference: USSGL implementation guidance; Accounting for Partial Cancellation - No-Year 

TAFS With "Definite Authority"

Budgetary Entry

None

Memorandum Entry

Debit 809100 Partial or Early Cancellation of Authority

 Credit 809200 Offset for Partial or Early Cancellation of Authority
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 254 September 2022

E205 To record the amortization of the discount on federal securities or interest receivable in a 

nonfiduciary deposit fund.

Comment: Reverse this entry for amortization of a premium. For amortization of a discount on 

U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service to a 

nonfiduciary deposit fund, see TC E119. A nonfiduciary deposit fund should not 

have net position. Also record TC C418 or TC E117 so that there will not be an 

impact on net position.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited

Collections

E400 - E499 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections -

Accumulated and Allocated Costs Not in Categories Above

E402 To record the imputed costs and related imputed financing sources.

Reference: FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources" and 

SFFAS No. 55, "Amending Inter-entity Cost Provisions"

Budgetary Entry

None

Proprietary Entry

Debit 673000 Imputed Costs

 Credit 578000 Imputed Financing Sources

E404 To record the application of overhead expenses to work-in-process.

Budgetary Entry

None

Proprietary Entry

Debit 152600 Inventory - Work-in-Process

 Credit 660000 Applied Overhead

 Credit 671000 Depreciation, Amortization, and Depletion

E406 To record inventory used for operations.

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 255 September 2022

E408 To record cost of goods sold.

Comment: To record sales proceeds, see USSGL TCs-A710, A714 and C186.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 650000 Cost of Goods Sold

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157200 Stockpile Materials Held for Sale

E410 To record the estimated repair costs for an item using the allowance method.

Comment: See USSGL TC-D534 for direct method.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property", paragraph 32

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 152900 Inventory - Allowance

E412 To record actual repair costs using the direct method.

Comment: See USSGL TC-E414 to capitalize repairs up to the serviceable value of the item. If 

funded by a direct appropriation, also post USSGL TC-B134. While it is acceptable 

to debit USSGL accounts 461000 and 462000 in this situation, it is never acceptable 

for the balance in either of these accounts to be a debit.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 152300 Inventory Held for Repair

Debit 610000 Operating Expenses/Program Costs

 Credit 211000 Accounts Payable
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 256 September 2022

E414 To capitalize previously expensed repair costs up to the serviceable value of the inventory item 

using the direct method.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152300 Inventory Held for Repair

 Credit 610000 Operating Expenses/Program Costs

E416 To record stockpile materials issued for use under the consumption method.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 157100 Stockpile Materials Held in Reserve

E418 To record in the valuation allowance account the estimated amount of liens and/or payments to 

third-party claimants against forfeited property.

Comment: To record an adjustment for actual loss of forfeited property, see TC D430.

Reference: FASAB SFFAS No. 3, "Accounting for Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 154900 Forfeited Property - Allowance
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 257 September 2022

E500 - E799 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections -

Transfers Without Budgetary Impact

E502 To record the loss on disposition of assets resulting from the transfer of ownership of general 

property, plant, and equipment (land, buildings, equipment, and other) to non-federal entities.

Reference: USSGL implementation guidance; FASAB SFFAS 6 "Accounting for Property, 

Plant, and Equipment (PP&E)" and SFFAS 8 "Supplementary Stewardship 

Reporting"

Budgetary Entry

None

Proprietary Entry

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 189000 Other General Property, Plant, and Equipment

E504 To record distributed personal property.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 154200 Forfeited Property Held for Donation or Use

E506 To record a commodity transferred to another federal agency.

Comment: Upon transfer of the commodity, the carrying amount of the commodity held for 

other purposes shall be removed from the commodity's asset account and reported as 

an expense.

Reference: USSGL implementation guidance; FASAB SFFAS 3, "Accounting for Inventory 

and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 258 September 2022

E508 To record the transfer-out of nonbudgetary or non-federal accounts receivable to other federal 

entities without reimbursement.

Comment: Refer to USSGL TCs E510, E512, and E514.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 131900 Allowance for Loss on Accounts Receivable

Debit 132900 Allowance for Loss on Taxes Receivable

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 134600 Allowance for Loss on Interest Receivable - Investments

Debit 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified

Debit 134800 Allowance for Loss on Interest Receivable - Taxes

Debit 135900 Allowance for Loss on Loans Receivable

Debit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

Debit 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise 

Classified

Debit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

Debit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

Debit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Debit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

Debit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

Debit 139900 Allowance for Subsidy

Debit 577600 Non-Budgetary Financing Sources Transferred Out

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 132500 Taxes Receivable

 Credit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 133500 Expenditure Transfers Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 259 September 2022

E509 To record the transfer-out of nonbudgetary fund balances to other federal entities without 

reimbursements.

Comment: See USSGL TC F124 for the preclosing adjusting entry recorded at year-end.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 577600 Non-Budgetary Financing Sources Transferred Out

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 260 September 2022

E510 To record the transfer-out of inventory items and general property, plant, and equipment to other 

federal entities without reimbursement.

Comment: Refer to USSGL TCs E508, E512, and E514.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 155900 Foreclosed Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 184900 Allowance for Depletion

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

 Credit 151400 Operating Materials and Supplies Held for Repair

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152300 Inventory Held for Repair

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 153100 Seized Monetary Instruments

 Credit 154100 Forfeited Property Held for Sale

 Credit 154200 Forfeited Property Held for Donation or Use

 Credit 155100 Foreclosed Property

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 261 September 2022

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

E512 To record the transfer-out of investments to other federal entities without reimbursement.

Comment: Refer to USSGL TCs E508, E510, and E514.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 161800 Market Adjustment - Investments

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Debit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 169000 Other Investments
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 262 September 2022

E514 To record the transfer-out of accounts payable to other federal entities without reimbursement.

Comment: Refer to USSGL TCs E508, E510, and E512.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

Debit 215500 Expenditure Transfers Payable

Debit 217000 Subsidy Payable to the Financing Account

Debit 218000 Loan Guarantee Liability

Debit 222000 Unfunded Leave

Debit 222500 Unfunded FECA Liability

Debit 229000 Other Unfunded Employment Related Liability

Debit 231000 Liability for Advances and Prepayments

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

Debit 261000 Actuarial Pension Liability

Debit 262000 Actuarial Health Insurance Liability

Debit 263000 Actuarial Life Insurance Liability

Debit 265000 Actuarial FECA Liability

Debit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

Debit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

Debit 269000 Other Actuarial Liabilities

Debit 291000 Prior Liens Outstanding on Acquired Collateral

Debit 292000 Contingent Liabilities

Debit 292300 Contingent Liability for Capital Transfers

Debit 294000 Capital Lease Liability

Debit 296000 Accounts Payable From Canceled Appropriations

Debit 297000 Liability for Capital Transfers

Debit 299000 Other Liabilities Without Related Budgetary Obligations

Debit 299500 Estimated Cleanup Cost Liability

 Credit 573000 Financing Sources Transferred Out Without Reimbursement

E516 To record a capital transfer receivable in a General Fund Receipt Account.

Reference: USSGL implementation guidance; Capital Transfers

Budgetary Entry

None

Proprietary Entry

Debit 192300 Contingent Receivable for Capital Transfers

 Credit 575600 Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 263 September 2022

E602 To record inventory or operating materials and supplies acquired through exchange of 

nonmonetary assets.

Comment: An entity receiving assets of greater value than those exchanged recognizes a gain 

and an entity receiving assets of lesser value recognizes a loss.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152300 Inventory Held for Repair

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 711000 Gains on Disposition of Assets - Other
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 264 September 2022

E604 To record the transfer-in of nonbudgetary or non-federal accounts receivable from others without 

reimbursement.

Comment: Refer to USSGL TCs E606, E608, and E610.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 132500 Taxes Receivable

Debit 133000 Receivable for Transfers of Currently Invested Balances

Debit 133500 Expenditure Transfers Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 135000 Loans Receivable

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 138000 Loans Receivable - Troubled Assets Relief Program

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 135900 Allowance for Loss on Loans Receivable

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

 Credit 136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

 Credit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 577500 Non-Budgetary Financing Sources Transferred In
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 265 September 2022

E606 To record the transfer-in of inventory items and general property, plant, and equipment from others 

without reimbursement.

Comment: Refer to USSGL TCs-E604, E608, and E610.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 151400 Operating Materials and Supplies Held for Repair

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152300 Inventory Held for Repair

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 153100 Seized Monetary Instruments

Debit 154100 Forfeited Property Held for Sale

Debit 154200 Forfeited Property Held for Donation or Use

Debit 155100 Foreclosed Property

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

 Credit 151900 Operating Materials and Supplies - Allowance

 Credit 152900 Inventory - Allowance

 Credit 154900 Forfeited Property - Allowance

 Credit 155900 Foreclosed Property - Allowance

 Credit 156900 Commodities - Allowance

 Credit 159900 Other Related Property - Allowance

 Credit 171900 Accumulated Depreciation on Improvements to Land
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 266 September 2022

 Credit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

 Credit 175900 Accumulated Depreciation on Equipment

 Credit 181900 Accumulated Depreciation on Assets Under Capital Lease

 Credit 182900 Accumulated Amortization on Leasehold Improvements

 Credit 183900 Accumulated Amortization on Internal-Use Software

 Credit 184900 Allowance for Depletion

 Credit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

 Credit 572000 Financing Sources Transferred In Without Reimbursement

E608 To record the transfer-in of investments from others without reimbursement.

Comment: Refer to USSGL TCs-E604, E606, and E610.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 161800 Market Adjustment - Investments

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Debit 169000 Other Investments

 Credit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

 Credit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 572000 Financing Sources Transferred In Without Reimbursement
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 267 September 2022

E610 To record the transfer-in of accounts payable from others without reimbursement.

Comment: Refer to USSGL TCs-E604, E606, and E608.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 572000 Financing Sources Transferred In Without Reimbursement

 Credit 215000 Payable for Transfers of Currently Invested Balances

 Credit 215500 Expenditure Transfers Payable

 Credit 217000 Subsidy Payable to the Financing Account

 Credit 218000 Loan Guarantee Liability

 Credit 222000 Unfunded Leave

 Credit 222500 Unfunded FECA Liability

 Credit 229000 Other Unfunded Employment Related Liability

 Credit 231000 Liability for Advances and Prepayments

 Credit 251000 Principal Payable to the Bureau of the Fiscal Service

 Credit 252000 Principal Payable to the Federal Financing Bank

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 265000 Actuarial FECA Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities

 Credit 291000 Prior Liens Outstanding on Acquired Collateral

 Credit 292000 Contingent Liabilities

 Credit 292300 Contingent Liability for Capital Transfers

 Credit 294000 Capital Lease Liability

 Credit 296000 Accounts Payable From Canceled Appropriations

 Credit 297000 Liability for Capital Transfers

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 299500 Estimated Cleanup Cost Liability

F100 - F299 Yearend - Preclosing Entries

F104 To record adjustments for anticipated non-expenditure transfers not realized.

Comment: Balances in anticipated accounts must be zero at year-end.

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 268 September 2022

F106 To record the reductions of resources to match obligations in permanent indefinite funds.

Comment: To record as an adjusting entry before preparing the preclosing trial balance. Do not 

process this transaction with USSGL TC-F108 unless indefinite authority needs 

further adjusting. TC A104 is normally recorded before this TC. While it acceptable 

to debit USSGL accounts 451000, 461000, and 462000 in this situation, it is never 

acceptable for the balance in any of these accounts to be a debit.

Reference: USSGL implementation guidance

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439100 Adjustments to Indefinite Appropriations

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

F107 To record an increase of resources to match obligations in permanent indefinite funds.

Comment: To record as an adjusting entry before preparing the preclosing trial balance.

Budgetary Entry

Debit 439100 Adjustments to Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

F108 To record a decrease against the indefinite current year appropriation derived from the General 

Fund of the U.S. Government when a warrant is received. The authority has not expired.

Comment: Do not process this transaction unless indefinite authority needs further adjusting. 

Reverse entry for an increase. TC A104 is normally recorded before this TC. While 

it is acceptable to debit USSGL accounts 451000, 461000, and 462000 in this 

situation, it is never acceptable for the balance in any of these accounts to be a debit. 

While it is acceptable to credit USSGL account 411900 in this situation, it is never 

acceptable for the balance in USSGL account 411900 to be a credit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411100 Debt Liquidation Appropriations

 Credit 411800 Reestimated Loan Subsidy Appropriation

 Credit 411900 Other Appropriations Realized

Proprietary Entry

Debit 310100 Unexpended Appropriations - Appropriations Received

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 269 September 2022

F109 To record the removal of unfilled customer orders without advance in excess of obligations.

Comment: For expiring accounts only. To record as an adjusting entry before preparing the 

preclosing trial balance. TC A104 is normally recorded before this TC. While it is 

acceptable to debit USSGL accounts 461000 and 462000 in this situation, it is never 

acceptable for the balance in either of these accounts to be a debit. While it is 

acceptable to credit USSGL account 422100 in this situation, it is never acceptable 

for the balance in USSGL account 422100 to be a credit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

None

F110 To record the removal of unfilled customer orders with advance and to return advance in excess of 

obligations.

Comment: For expiring accounts only. To record as an adjusting entry before preparing the 

preclosing trial balance. TC A104 is normally recorded before this TC. While it is 

acceptable to debit USSGL accounts 461000 and 462000 in this situation, it is never 

acceptable for the balance in either of these accounts to be a debit. While it is 

acceptable to credit USSGL account 422200 in this situation, it is never acceptable 

for the balance in USSGL account 422200 to be a credit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 422200 Unfilled Customer Orders With Advance

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 101000 Fund Balance With Treasury

F111 To record in the ordering fund the reduction to undelivered orders so that the balance equals 

obligations in the performing fund for the related unfilled customer orders.

Comment: Process when both Treasury Appropriation Fund Symbols are expiring. This 

transaction complies with the Economy Act and Office of Management and Budget 

Circular No. A-11, Section 20.

Reference: USSGL implementation guidance; Economy Act Scenario

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 270 September 2022

F112 To record adjustments for anticipated resources not realized.

Comment: Balance in the anticipated accounts must be zero at year-end.

Budgetary Entry

Debit 405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts

Debit 449000 Anticipated Resources - Unapportioned Authority

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 421000 Anticipated Reimbursements

 Credit 421500 Anticipated Expenditure Transfers from Trust Funds

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 449000 Anticipated Resources - Unapportioned Authority

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

Proprietary Entry

None

F113 To record the reduction of unobligated balances for indefinite contract or indefinite borrowing 

authority at year-end.

Comment: Unobligated balances for indefinite contract or borrowing authority must be zero at 

year-end. TC A104 is normally recorded before this TC. While it is acceptable to 

debit USSGL accounts 451000, 461000, 462000, and 470000 in this situation, it is 

never acceptable for the balance in any of these accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 413300 Decreases to Indefinite Contract Authority

 Credit 414300 Current-Year Decreases to Indefinite Borrowing Authority

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 271 September 2022

F114 To record adjustments for anticipated reductions not realized.

Comment: Balances are reduced to zero.

Budgetary Entry

Debit 403400 Anticipated Adjustments to Contract Authority

Debit 404400 Anticipated Reductions to Borrowing Authority

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 449000 Anticipated Resources - Unapportioned Authority

Proprietary Entry

None

F116 To record adjustments for resources realized in excess of those anticipated.

Comment: Adjust abnormal balances to zero. May impact other budgetary status accounts.

Budgetary Entry

Debit 406000 Anticipated Collections From Non-Federal Sources

Debit 407000 Anticipated Collections From Federal Sources

Debit 412000 Anticipated Indefinite Appropriations

Debit 421000 Anticipated Reimbursements

Debit 421500 Anticipated Expenditure Transfers from Trust Funds

Debit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 449000 Anticipated Resources - Unapportioned Authority

Proprietary Entry

None

F118 To record adjustments for reductions to resources in excess of those anticipated.

Comment: Adjust abnormal balances to zero.

Budgetary Entry

Debit 449000 Anticipated Resources - Unapportioned Authority

 Credit 403400 Anticipated Adjustments to Contract Authority

 Credit 404400 Anticipated Reductions to Borrowing Authority

 Credit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Proprietary Entry

None

F119 To record the amount of appropriation (derived from the General Fund of the U.S. Government) or 

offsetting collections previously sequestered in the unexpired phase but unavailable for obligation 

in the subsequent fiscal year that must be made available for cancellation.

Budgetary Entry

Debit 438500 Temporary Sequester Returned for Cancellation

 Credit 435000 Canceled Authority

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

Debit 591900 Revenue and Other Financing Sources - Cancellations

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 272 September 2022

F120 To record the cancellation of expired authority and withdraw funds.

Comment: Use only at the end of the 5th year after the authority expires.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 435000 Canceled Authority

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

Debit 591900 Revenue and Other Financing Sources - Cancellations

 Credit 101000 Fund Balance With Treasury

F121 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure 

account that is canceled and returned to the originating invested trust of special fund from which 

the amount was originally derived. The amounts are to be returned via SF 1151: Non expenditure 

Transfer Authorization.

Comment: Use USSGL account 465000 if the authority is expired. TC A104 is normally 

recorded before this TC. While it is acceptable to debit USSGL accounts 451000, 

461000 and 462000 in this situation, it is never acceptable for the balance in any of 

these accounts to be a debit.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 435600 Cancellation of Appropriation From Invested Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

F122 To record the cancellation of authority not previously expired and to withdraw funds.

Comment: Authority canceled early by administrative action. TC A104 is normally recorded 

before this TC. While it is acceptable to debit USSGL accounts 451000, 461000, 

and 462000 in this situation, it is never acceptable for the balance in any of these 

accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 435100 Partial or Early Cancellation of Authority

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

Debit 591900 Revenue and Other Financing Sources - Cancellations

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 273 September 2022

F123 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure 

account represented as a receivable from or payable in an invested trust of special fund that is 

canceled. There is no movement of fund balance.

Comment: Use USSGL account 465000 if the authority is expired. Also post USSGL TC-A519 

if receivable account USSGL 412600 needs to be adjusted, or post USSGL TCD141 if a payable needs to be adjusted. TC A104 is normally recorded before this 

TC. While it is acceptable to debit USSGL accounts 451000, 461000 and 462000 in 

this situation, it is never acceptable for the balance in any of these accounts to be a 

debit.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships; Cancellations of Expenditure Transfers 

Receivable/Payable

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

Proprietary Entry

None

F124 To record the closing of General Fund Receipt Accounts associated with fund balance at year-end.

Comment: See USSGL TC-C142 and TC-C147 for the original transaction.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 298000 Custodial Liability

Debit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

 Credit 101000 Fund Balance With Treasury

F125 To record the closing of General Fund Receipt Accounts associated with USSGL account 750000 

at year-end.

Comment: See USSGL TC-C437 for the original transaction.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

 Credit 750000 Distribution of Income - Dividend
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 274 September 2022

F126 To record an adjustment to authority temporarily unavailable for Treasury Appropriation Fund 

Symbols that do not have a Schedule N (Schedule on Unavailable Collections) in the President's 

Budget and do not report authority precluded from obligation on the Program and Financing 

Schedule P.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

None

F127 To record a decrease against the indefinite prior year appropriation derived from General Fund of 

the U.S. Government when a warrant is received.

Comment: Do not process this transaction unless indefinite authority needs further adjusting. 

Reverse entry for increase. TC A104 is normally recorded before this TC. While it is 

acceptable to debit USSGL accounts 451000, 461000, and 462000 in this situation, 

it is never acceptable for the balance in any of these accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411910 Indefinite Appropriation - Upward Adjustments

Proprietary Entry

Debit 310100 Unexpended Appropriations - Appropriations Received

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

F128 To record the cancellation of a valid obligation and account payable in the "canceling 

appropriation."

Comment: Reverse USSGL TC-B134. Also post USSGL TC-F120 or TC-F122 to cancel the 

expired authority and withdraw fund balance. See USSGL TC-F130 to reestablish a 

canceled accounts payable in the canceled appropriation. Credit USSGL account 

445000 only for partial cancellations. See Office of Management and Budget 

Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 610000 Operating Expenses/Program Costs
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 275 September 2022

F129 To record an adjustment to anticipated authority temporarily unavailable for Treasury 

Appropriation Fund Symbols that do not have a Schedule N (Schedule on Unavailable Collections) 

in the President's Budget and do not report authority precluded from obligation on the Program and 

Financing Schedule P.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 439502 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Anticipated Current-Year Authority

 Credit 449000 Anticipated Resources - Unapportioned Authority

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

Proprietary Entry

None

F130 To reinstate the valid account payable in the canceled appropriation for financial statement 

presentation.

Comment: Post this transaction concurrently with USSGL TC-F128. Office of Management 

and Budget (OMB) Circular No. A-11 requires agencies to maintain proper general 

ledger control for obligations to prevent both overpayment and over-obligation 

related to canceled appropriations, and that anti-deficiency provisions continue to 

apply to canceled appropriations. See OMB Circular No. A-11 for additional 

guidance.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

None

Proprietary Entry

Debit 680000 Future Funded Expenses

 Credit 296000 Accounts Payable From Canceled Appropriations
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 276 September 2022

F132 To record the reduction of receipt and appropriation balances previously precluded from obligation 

by the amount that was needed in the current-year to cover obligations. Record this entry as 

preclosing when the total amount of current-year receipts is greater than the amount needed to 

cover current-year obligations.

Comment: Refer to USSGL TC-F354 if the total amount of current-year receipts is not enough 

to cover current-year obligations. While it is acceptable to debit USSGL account 

439700 in this situation, it is never acceptable for the balance in USSGL account 

439700 to be a debit.

Reference: USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances 

Precluded From Obligation

Budgetary Entry

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized CurrentYear Authority

Debit 439730 Appropriations Temporarily Precluded From Obligation

 Credit 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

 Credit 415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

Proprietary Entry

None

F134 To record the reduction of offsetting collections balances previously precluded from obligation by 

the amount that was needed in the current-year to cover obligations. Record this entry as preclosing 

when the total amount of current-year collections is greater than the amount needed to cover 

current-year obligations.

Comment: Refer to USSGL TC-F356 if the total amount of current-year receipts is not enough 

to cover current-year obligations.

Reference: USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances 

Precluded From Obligation

Budgetary Entry

Debit 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

 Credit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 277 September 2022

F144 To record the cancellation of a receivable for reimbursable activity.

Comment: Also post USSGL TC-C420 in a General Fund Receipt Account. To record as an 

adjusting entry before preparing the preclosing trial balance, post this transaction 

prior to posting USSGL TC-F120, which cancels expired authority. While it is 

acceptable to credit USSGL account 425100 in this situation, it is never acceptable 

for the balance in USSGL account 425100 to be a credit.

Reference: USSGL implementation guidance; Expired and Canceled Authority; General Fund 

Receipt Account Guide

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 425100 Reimbursements Earned - Receivable

Proprietary Entry

Debit 520000 Revenue From Services Provided

Debit 590000 Other Revenue

 Credit 131000 Accounts Receivable

F146 To record the cancellation of expired balances in the expenditure account and return amounts to the 

associated unavailable receipt account. A Treasury warrant is required.

Comment: Record as an adjusting entry before preparing the preclosing trial balance.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 435500 Cancellation of Appropriation From Unavailable Receipts

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury

F147 To reclassify the portion of unobligated available balances to unobligated unavailable in a no-year 

Treasury account where the amount is no longer available for obligation since the purposes for 

which the appropriation was enacted has been carried out.

Comment: This USSGL account remains open at year end. See Office of Management and 

Budget Circular No. A-11 for additional guidance. TC A104 is normally recorded 

before this TC. While it is acceptable to debit USSGL accounts 451000, 461000 and 

462000 in this situation, it is never acceptable for the balance in any of these 

accounts to be a debit.

Budgetary Entry

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 436000 Appropriation Purpose Fulfilled - Balance Not Available

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 278 September 2022

F148 To record the return of an appropriation originally derived from the General Fund of the U.S. 

Government that is reduced by an amount equivalent to the offsetting collections or receipts. This 

transaction is accomplished with a negative appropriation warrant request submitted to Treasury.

Comment: This TC must occur before year end. Also, reverse TC B134 for the direct 

appropriations used. TC A104 is normally recorded before TC F148.

Reference: USSGL implementation guidance; Appropriation Reduced by Offsetting Collections 

or Offsetting Receipts

Budgetary Entry

Debit 424000 Appropriations Reduced by Offsetting Collections or Receipts -

Collected

 Credit 411900 Other Appropriations Realized

Proprietary Entry

Debit 310100 Unexpended Appropriations - Appropriations Received

 Credit 101000 Fund Balance With Treasury

F300 - F499 Yearend - Closing Entries

F301 To reclassify the balance of partially canceled authority to memorandum accounts.

Comment: Also post USSGL TC-F390 to record the closing of canceled authority for partial 

cancellations.

Reference: USSGL implementation guidance; Accounting for Partial Cancellation - No-Year 

TAFS With "Definite Authority"

Budgetary Entry

None

Memorandum Entry

Debit 809200 Offset for Partial or Early Cancellation of Authority

 Credit 809100 Partial or Early Cancellation of Authority
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 279 September 2022

F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

Comment: While it is acceptable to credit USSGL account 426600 in this situation, it is never 

acceptable for the balance in USSGL account 426600 to be a credit.

Budgetary Entry

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

Debit 413000 Appropriation to Liquidate Contract Authority Withdrawn

Debit 414200 Actual Repayment of Borrowing Authority Converted to Cash -

Current-Year Authority

Debit 414201 Modification Adjustment Transfer of Borrowing Authority Converted 

to Cash

Debit 414202 Actual Repayment of Definite Borrowing Authority Converted to Cash 

- Prior-Year Balances

Debit 414203 Actual Repayment of Indefinite Borrowing Authority Converted to 

Cash - Prior-Year Balances

Debit 414600 Actual Repayments of Debt, Current-Year Authority

Debit 414700 Actual Repayments of Debt, Prior-Year Balances

Debit 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

Debit 415200 Actual Capital Transfers to the General Fund of the U.S. Government, 

Prior-Year Balances

Debit 415900 Repayment of Repayable Advances - Current-Year Authority

Debit 415901 Repayment of Repayable Advances - Prior-Year Balances

Debit 419700 Balance Transfers-Out - Expired to Expired

Debit 420100 Total Actual Resources - Collected

Debit 420800 Adjustment to Total Resources - Disposition of Canceled Payables

Debit 435400 Appropriation Withdrawn

Debit 435500 Cancellation of Appropriation From Unavailable Receipts

Debit 435600 Cancellation of Appropriation From Invested Balances

Debit 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

Debit 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

Debit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

Debit 439000 Reappropriations - Transfers-Out

Debit 439100 Adjustments to Indefinite Appropriations

Debit 439200 Permanent Reduction - New Budget Authority

Debit 439300 Permanent Reduction - Prior-Year Balances

 Credit 411100 Debt Liquidation Appropriations

 Credit 411200 Liquidation of Deficiency - Appropriations

 Credit 411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

 Credit 411500 Loan Subsidy Appropriation

 Credit 411600 Debt Forgiveness Appropriation

 Credit 411601 Debt Forgiveness - Cancellation of Debt Adjustment

 Credit 411700 Loan Administrative Expense Appropriation

 Credit 411800 Reestimated Loan Subsidy Appropriation

 Credit 411900 Other Appropriations Realized

 Credit 411910 Indefinite Appropriation - Upward Adjustments

 Credit 412500 Loan Modification Adjustment Transfer Appropriation

 Credit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 280 September 2022

 Credit 413800 Appropriation to Liquidate Contract Authority

 Credit 414800 Resources Realized From Borrowing Authority

 Credit 415000 Reappropriations - Transfers-In

 Credit 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

 Credit 417000 Transfers - Current-Year Authority

 Credit 417300 Non-Allocation Transfers of Invested Balances - Transferred

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

 Credit 419200 Balance Transfers - Unexpired to Expired

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 419500 Transfer of Obligated Balances

 Credit 419600 Balance Transfers-In - Expired to Expired

 Credit 420100 Total Actual Resources - Collected

 Credit 421200 Liquidation of Deficiency - Offsetting Collections

 Credit 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

 Credit 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

 Credit 425400 Reimbursements Earned - Collected From Non-Federal Sources

 Credit 425500 Expenditure Transfers from Trust Funds - Collected

 Credit 426000 Actual Collections of Governmental-Type Fees

 Credit 426100 Actual Collections of Business-Type Fees

 Credit 426200 Actual Collections of Loan Principal

 Credit 426300 Actual Collections of Loan Interest

 Credit 426400 Actual Collections of Rent

 Credit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

 Credit 426900 Actual Collections of Voluntary Insurance Enrollment FeesBusiness Type Fees

 Credit 427100 Actual Program Fund Subsidy Collected

 Credit 427300 Interest Collected From Treasury

 Credit 427500 Actual Collections From Liquidating Fund

 Credit 427600 Actual Collections From Financing Fund

 Credit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

 Credit 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds

Proprietary Entry

None

F303 To record the closing of Uncollected Subsidy from Program Account - Transferred.

Budgetary Entry

Debit 422300 Uncollected Subsidy from Program Account

Debit 423500 Uncollected Subsidy from Program Account - Transferred

 Credit 422300 Uncollected Subsidy from Program Account

 Credit 423500 Uncollected Subsidy from Program Account - Transferred

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 281 September 2022

F304 To record the closing of fiscal-year contract authority.

Comment: While it is acceptable to debit USSGL account 413200 in this situation, it is never 

acceptable for the balance in USSGL account 413200 to be a debit.

Budgetary Entry

Debit 413200 Substitution of Contract Authority

Debit 413300 Decreases to Indefinite Contract Authority

Debit 413400 Indefinite Contract Authority Withdrawn

Debit 413415 Adjustment for Definite Contract Authority - Prior-Year

Debit 413500 Contract Authority Liquidated

Debit 413900 Contract Authority Carried Forward

Debit 439200 Permanent Reduction - New Budget Authority

Debit 439300 Permanent Reduction - Prior-Year Balances

 Credit 413100 Current-Year Indefinite Contract Authority

 Credit 413120 Current-Year Definite Contract Authority

 Credit 413900 Contract Authority Carried Forward

Proprietary Entry

None

F305 To record the closing of appropriations to liquidate contract authority - transferred.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Non-Allocation

 Credit 415400 Appropriation to Liquidate Contract Authority - Non-Allocation -

Transferred

Proprietary Entry

None

F306 To record the closing of fiscal-year borrowing authority.

Comment: While it is acceptable to credit USSGL account 414900 in this situation, it is never 

acceptable for the balance in USSGL account 414900 to be a credit.

Budgetary Entry

Debit 414000 Substitution of Borrowing Authority

Debit 414300 Current-Year Decreases to Indefinite Borrowing Authority

Debit 414400 Borrowing Authority Withdrawn

Debit 414500 Borrowing Authority Converted to Cash

Debit 414900 Borrowing Authority Carried Forward

Debit 414910 Borrowing Authority Carried Forward - Transferred

Debit 439200 Permanent Reduction - New Budget Authority

Debit 439300 Permanent Reduction - Prior-Year Balances

 Credit 414100 Current-Year Indefinite Borrowing Authority

 Credit 414120 Current-Year Definite Borrowing Authority

 Credit 414900 Borrowing Authority Carried Forward

 Credit 414910 Borrowing Authority Carried Forward - Transferred

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 282 September 2022

F308 To record the closing of unobligated balances in programs subject to apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.

Comment: While it is acceptable to debit USSGL accounts 451000, 461000, and 470000 in this 

situation, it is never acceptable for the balance in any of these accounts to be a debit.

Budgetary Entry

Debit 442000 Unapportioned Authority - Pending Rescission

Debit 443000 Unapportioned Authority - OMB Deferral

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

None

F309 To record the closing of Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable.

Budgetary Entry

Debit 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable

 Credit 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

Proprietary Entry

None

F310 To record the closing of unobligated balances in programs exempt from apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.

Budgetary Entry

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

F312 To record the closing of unobligated balances to expiring authority.

Comment: While it is acceptable to debit USSGL accounts 451000, 461000, 462000, and 

470000 in this situation, it is never acceptable for the balance in any of these 

accounts to be a debit.

Budgetary Entry

Debit 442000 Unapportioned Authority - Pending Rescission

Debit 443000 Unapportioned Authority - OMB Deferral

Debit 445000 Unapportioned - Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 283 September 2022

F314 To record the closing of paid delivered orders to total actual resources.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 420100 Total Actual Resources - Collected

Proprietary Entry

None

F316 To record the closing of authority other than offsetting collections made available from balances 

previously precluded from obligation to authority temporarily precluded from obligation.

Comment: See USSGL TC-F318 for authority from offsetting collections. While it is 

acceptable to debit USSGL account 439700 in this situation, it is never acceptable 

for the balance in USSGL account 439700 to be a debit.

Budgetary Entry

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized CurrentYear Authority

Debit 439730 Appropriations Temporarily Precluded From Obligation

 Credit 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

 Credit 415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

Proprietary Entry

None

F317 To record closing of unobligated balances of appropriations derived from special or trust fund 

receipts as temporarily precluded from obligation.

Comment: For this situation, the appropriation was available for obligation in the previous 

fiscal year but is not part of an obligation limitation in the subsequent fiscal year.

Budgetary Entry

Debit 439701 Appropriations Temporarily Precluded From Obligation - Realized 

Prior-Year Authority

 Credit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

Proprietary Entry

None

F318 To record the closing of authority from offsetting collections made available from balances 

previously precluded from obligation to authority temporarily precluded from obligation.

Comment: See USSGL TC-F316 for authority other than offsetting collections.

Budgetary Entry

Debit 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

 Credit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 284 September 2022

F319 To record closing of anticipated unobligated balances of appropriations derived from special or 

trust fund receipts as temporarily precluded from obligation.

Budgetary Entry

Debit 439703 Appropriations Temporarily Precluded From Obligation - Anticipated 

Prior-Year Authority

 Credit 449000 Anticipated Resources - Unapportioned Authority

Proprietary Entry

None

F320 To record the closing of upward adjustments to delivered orders - obligations, paid.

Comment: See USSGL TC-F314 for closing of paid delivered orders. Prior-year adjustments 

are used only in year 2 and later.

Budgetary Entry

Debit 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

None

F322 To record the closing of downward adjustments to delivered orders - obligations, paid.

Comment: See USSGL TC-F314 for closing of paid delivered orders. Prior-year adjustments 

are used only in year 2 and later.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Proprietary Entry

None

F324 To record the closing of upward adjustments and transfers to delivered orders - obligations, unpaid.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 493100 Delivered Orders - Obligations Transferred, Unpaid

Debit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 285 September 2022

F325 To record the closing of downward adjustments and transfers to delivered orders - obligations, 

unpaid.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 493100 Delivered Orders - Obligations Transferred, Unpaid

 Credit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

Proprietary Entry

None

F326 To record the closing of upward adjustments and transfers to undelivered orders - obligations 

prepaid and advanced.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Debit 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

 Credit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

Proprietary Entry

None

F328 To record the closing of downward adjustments and transfers to undelivered orders - obligations 

prepaid and advanced.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

 Credit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

 Credit 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

Proprietary Entry

None

F330 To record the closing of upward adjustments and transfers to undelivered orders - obligations, 

unpaid.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 483100 Undelivered Orders - Obligations Transferred, Unpaid

Debit 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 286 September 2022

F332 To record the closing of downward adjustments and transfers to undelivered orders - obligations, 

unpaid.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 483100 Undelivered Orders - Obligations Transferred, Unpaid

 Credit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

Proprietary Entry

None

F334 To record the closing of adjustments for changes in prior-year allocations of budgetary resources to 

the appropriate status account.

Comment: While it is acceptable to debit USSGL account 439700 in this situation, it is never 

acceptable for the balance in USSGL account 439700 to be a debit.

Budgetary Entry

Debit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized CurrentYear Authority

Debit 445000 Unapportioned - Unexpired Authority

 Credit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

 Credit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

 Credit 445000 Unapportioned - Unexpired Authority

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 287 September 2022

F336 To record the closing of revenue, expense, and other financing source accounts to cumulative 

results of operations.

Budgetary Entry

None

Proprietary Entry

Debit 331000 Cumulative Results of Operations

Debit 510000 Revenue From Goods Sold

Debit 520000 Revenue From Services Provided

Debit 531000 Interest Revenue - Other

Debit 531100 Interest Revenue - Investments

Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

Debit 531300 Interest Revenue - Subsidy Amortization

Debit 531400 Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit 532000 Penalties and Fines Revenue

Debit 532500 Administrative Fees Revenue

Debit 540000 Funded Benefit Program Revenue

Debit 540500 Unfunded FECA Benefit Revenue

Debit 550000 Insurance and Guarantee Premium Revenue

Debit 560000 Donated Revenue - Financial Resources

Debit 561000 Donated Revenue - Non-Financial Resources

Debit 564000 Forfeiture Revenue - Cash and Cash Equivalents

Debit 565000 Forfeiture Revenue - Forfeitures of Property

Debit 570000 Expended Appropriations - Used - Accrued

Debit 570010 Expended Appropriations - Disbursed

Debit 570500 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Debit 570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Debit 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes 

in Accounting Principles

Debit 572000 Financing Sources Transferred In Without Reimbursement

Debit 574000 Appropriated Dedicated Collections Transferred In

Debit 575000 Expenditure Financing Sources - Transfers-In

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

Debit 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers

Debit 577500 Non-Budgetary Financing Sources Transferred In

Debit 578000 Imputed Financing Sources

Debit 579000 Other Financing Sources

Debit 579100 Adjustment to Financing Sources - Credit Reform

Debit 579500 Seigniorage

Debit 580000 Tax Revenue Collected - Not Otherwise Classified

Debit 580100 Tax Revenue Collected - Individual

Debit 580200 Tax Revenue Collected - Corporate

Debit 580300 Tax Revenue Collected - Unemployment

Debit 580400 Tax Revenue Collected - Excise

Debit 580500 Tax Revenue Collected - Estate and Gift

Debit 580600 Tax Revenue Collected - Customs

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

Debit 582100 Tax Revenue Accrual Adjustment - Individual

Debit 582200 Tax Revenue Accrual Adjustment - Corporate

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment

Debit 582400 Tax Revenue Accrual Adjustment - Excise
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 288 September 2022

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

Debit 582600 Tax Revenue Accrual Adjustment - Customs

Debit 590000 Other Revenue

Debit 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF)

Debit 592200 Valuation Change in Investments for Federal Government Sponsored 

Enterprise

Debit 592300 Valuation Change in Investments - Beneficial Interest in Trust

Debit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

Debit 599700 Financing Sources Transferred In From Custodial Statement 

Collections

Debit 619000 Contra Bad Debt Expense - Incurred for Others

Debit 619900 Adjustment to Subsidy Expense

Debit 660000 Applied Overhead

Debit 661000 Cost Capitalization Offset

Debit 679500 Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees

Debit 680000 Future Funded Expenses

Debit 690000 Non-Production Costs

 Credit 331000 Cumulative Results of Operations

 Credit 510900 Contra Revenue for Goods Sold

 Credit 520900 Contra Revenue for Services Provided

 Credit 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

 Credit 531700 Contra Revenue for Interest Revenue - Loans Receivable

 Credit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 531900 Contra Revenue for Interest Revenue - Other

 Credit 532400 Contra Revenue for Penalties and Fines

 Credit 532900 Contra Revenue for Administrative Fees

 Credit 540600 Contra Revenue for Unfunded FECA Benefit Revenue

 Credit 540900 Contra Revenue for Funded Benefit Program Revenue

 Credit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

 Credit 560900 Contra Revenue for Donations - Financial Resources

 Credit 561900 Contra Donated Revenue - Nonfinancial Resources

 Credit 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents

 Credit 565900 Contra Forfeiture Revenue - Forfeitures of Property

 Credit 570500 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

 Credit 570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

 Credit 570900 Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

 Credit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

 Credit 577600 Non-Budgetary Financing Sources Transferred Out

 Credit 579200 Financing Sources To Be Transferred Out - Contingent Liability

 Credit 583000 Contra Revenue for Taxes - Not Otherwise Classified

 Credit 583100 Contra Revenue for Taxes - Individual

 Credit 583200 Contra Revenue for Taxes - Corporate

 Credit 583300 Contra Revenue for Taxes - Unemployment

 Credit 583400 Contra Revenue for Taxes - Excise
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 289 September 2022

 Credit 583500 Contra Revenue for Taxes - Estate and Gift

 Credit 583600 Contra Revenue for Taxes - Customs

 Credit 589000 Tax Revenue Refunds - Not Otherwise Classified

 Credit 589100 Tax Revenue Refunds - Individual

 Credit 589200 Tax Revenue Refunds - Corporate

 Credit 589300 Tax Revenue Refunds - Unemployment

 Credit 589400 Tax Revenue Refunds - Excise

 Credit 589500 Tax Revenue Refunds - Estate and Gift

 Credit 589600 Tax Revenue Refunds - Customs

 Credit 590900 Contra Revenue for Other Revenue

 Credit 591900 Revenue and Other Financing Sources - Cancellations

 Credit 599000 Collections for Others - Statement of Custodial Activity

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity

 Credit 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position

 Credit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

 Credit 599800 Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government

 Credit 610000 Operating Expenses/Program Costs

 Credit 615000 Expensed Asset

 Credit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

 Credit 632000 Interest Expenses on Securities

 Credit 633000 Other Interest Expenses

 Credit 634000 Interest Expense Accrued on the Liability for Loan Guarantees

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 660000 Applied Overhead

 Credit 661000 Cost Capitalization Offset

 Credit 671000 Depreciation, Amortization, and Depletion

 Credit 672000 Bad Debt Expense

 Credit 673000 Imputed Costs

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 680000 Future Funded Expenses

 Credit 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

 Credit 690000 Non-Production Costs
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 290 September 2022

F338 To record the closing of gains and miscellaneous items into cumulative results of operations.

Budgetary Entry

None

Proprietary Entry

Debit 711000 Gains on Disposition of Assets - Other

Debit 711100 Gains on Disposition of Investments

Debit 711200 Gains on Disposition of Borrowings

Debit 717100 Gains on Changes in Long-Term Assumptions - From Experience

Debit 718000 Unrealized Gains

Debit 719000 Other Gains

Debit 727100 Gains on Changes in Long-Term Assumptions

Debit 730000 Extraordinary Items

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

Debit 760000 Changes in Actuarial Liability

 Credit 331000 Cumulative Results of Operations

F340 To record the closing of losses and miscellaneous items into cumulative results of operations.

Budgetary Entry

None

Proprietary Entry

Debit 331000 Cumulative Results of Operations

 Credit 717200 Losses on Changes in Long-Term Assumptions - From Experience

 Credit 721000 Losses on Disposition of Assets - Other

 Credit 721100 Losses on Disposition of Investments

 Credit 721200 Losses on Disposition of Borrowings

 Credit 727200 Losses on Changes in Long-Term Assumptions

 Credit 728000 Unrealized Losses

 Credit 729000 Other Losses

 Credit 729200 Other Losses From Impairment of Assets

 Credit 730000 Extraordinary Items

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

 Credit 750000 Distribution of Income - Dividend

 Credit 760000 Changes in Actuarial Liability
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 291 September 2022

F342 To record closing of fiscal-year activity to unexpended appropriations.

Budgetary Entry

None

Proprietary Entry

Debit 310000 Unexpended Appropriations - Cumulative

Debit 310100 Unexpended Appropriations - Appropriations Received

Debit 310200 Unexpended Appropriations - Transfers-In

Debit 310500 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Debit 310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Debit 310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

 Credit 310000 Unexpended Appropriations - Cumulative

 Credit 310300 Unexpended Appropriations - Transfers-Out

 Credit 310500 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

 Credit 310600 Unexpended Appropriations - Adjustments

 Credit 310700 Unexpended Appropriations - Used - Accrued

 Credit 310710 Unexpended Appropriations - Used - Disbursed

 Credit 310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

 Credit 310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

F344 To record the closing of used authority of guaranteed loan level upon completion of guaranteed 

loan programs.

Comment: Used to track guaranteed loan level.

Budgetary Entry

None

Memorandum Entry

Debit 804000 Guaranteed Loan Level - Used Authority

 Credit 801000 Guaranteed Loan Level

F346 To record the closing of apportioned authority of guaranteed loan level into unused authority.

Comment: Prior-year balance of unused authority.

Budgetary Entry

None

Memorandum Entry

Debit 802000 Guaranteed Loan Level - Apportioned

 Credit 804500 Guaranteed Loan Level - Unused Authority
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 292 September 2022

F348 To record the closing of guaranteed loans new disbursements by lenders into the cumulative 

disbursements.

Comment: Tracks outstanding principal of third-party lenders reported in the footnotes of the 

Office of Management and Budget Form and Content financial statements.

Budgetary Entry

None

Memorandum Entry

Debit 805300 Guaranteed Loan New Disbursements by Lender

 Credit 807000 Guaranteed Loan Cumulative Disbursements by Lenders

F350 To record the closing of guaranteed loans new collections by lenders into the cumulative 

disbursements.

Comment: Tracks outstanding principal of third-party lenders reported in the footnotes of the 

Office of Management and Budget Form and Content financial statements.

Budgetary Entry

None

Memorandum Entry

Debit 807000 Guaranteed Loan Cumulative Disbursements by Lenders

 Credit 806500 Guaranteed Loan Collections, Defaults, and Adjustments

F352 To record the closing of all unused guaranteed loan authority no longer available for use.

Budgetary Entry

None

Memorandum Entry

Debit 804500 Guaranteed Loan Level - Unused Authority

 Credit 801000 Guaranteed Loan Level

F354 To record the reduction of receipt and appropriation balances previously precluded from obligation 

by the amount that was needed in the current year to cover obligations. Record this entry as postclosing when the total amount of current-year receipts is not enough to cover current-year 

obligations.

Comment: Refer to USSGL TC-F132 if the total amount of current-year collections is greater 

than the amount needed to cover current-year obligations. While it is acceptable to 

debit USSGL account 439700 in this situation, it is never acceptable for the balance 

in USSGL account 439700 to be a debit.

Budgetary Entry

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized CurrentYear Authority

Debit 439730 Appropriations Temporarily Precluded From Obligation

 Credit 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

 Credit 415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 293 September 2022

F356 To record the reduction of offsetting collections balances previously precluded from obligation by 

the amount that was needed in the current year to cover obligations. Record this entry as postclosing when the total amount of current-year collections is not enough to cover current-year 

obligations.

Comment: Refer to USSGL TC-F134 if the total amount of current-year collections is greater 

than the amount needed to cover current-year obligations.

Reference: USSGL implementation guidance; Trust Fund Guide; Trust Funds With Balances 

Precluded From Obligation

Budgetary Entry

Debit 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

 Credit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Proprietary Entry

None

F358 To record the closing of special and trust fund refunds and recoveries temporarily unavailable into 

receipts and appropriations temporarily precluded from obligation.

Comment: See USSGL TC-F359 for the closing of special and trust fund refunds and 

recoveries that are to be reclassified as "Receipts Unavailable for Obligation Upon 

Collection."

Reference: USSGL implementation guidance; Trust or special fund guidance on refunds and 

recoveries of prior-year obligations

Budgetary Entry

Debit 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

 Credit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

Proprietary Entry

None

F359 To record the closing of special and trust fund refunds and recoveries temporarily unavailable into 

receipts unavailable for obligation upon collection.

Comment: See USSGL TC-F358 for the closing of special and trust fund refunds and 

recoveries that are to be reclassified as "Receipts and Appropriations Temporarily 

Precluded From Obligation."

Reference: USSGL implementation guidance; Trust or special fund guidance on refunds and 

recoveries of prior-year obligations

Budgetary Entry

Debit 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 294 September 2022

F360 To reclassify a temporary reduction/cancellation at year-end.

Comment: Use the appropriate Authority Type Code attribute (e.g., P, S, B, C, D) and 

Reduction Type Code attribute (e.g., ATB, SEQ, OTR) when recording temporary 

reductions. Record a debit to USSGL 412400 to reclassify a reduction/cancellation 

in an invested Treasury Appropriation Fund Symbol (TAFS). If the reduction is 

classified as a sequester amount, record USSGL TC A108 only if the Office of 

Management and Budget has determined that the amount becomes available for 

obligation in the subsequent fiscal year.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Debit 438200 Temporary Reduction - New Budget Authority

Debit 438300 Temporary Reduction - Prior-Year Balances

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None

F362 To reclassify a reduction in an allocation special or trust Treasury Appropriation Fund Symbol 

(TAFS), designated by Treasury as available for investment where the parent is invested.

Comment: Only use this transaction with invested special and trust TAFS designated by 

Treasury as available for investment where there is a parent and allocation 

relationship. The parent TAFS simultaneously posts USSGL TC-F364.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 438200 Temporary Reduction - New Budget Authority

Debit 438300 Temporary Reduction - Prior-Year Balances

 Credit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Proprietary Entry

None

F364 To reclassify a reduction recorded in an invested parent special or trust Treasury Appropriation 

Fund Symbol (TAFS), designated by Treasury as available for investment.

Comment: Only use this transaction with invested special and trust TAFS designated by 

Treasury as available for investment where there is a parent and allocation 

relationship. The allocation TAFS simultaneously posts USSGL TC-F362.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 295 September 2022

F366 To reclassify a reduction recorded in an agency special or trust expenditure Treasury Appropriation 

Fund Symbol (TAFS), where the corresponding TAFS is invested.

Comment: Use this transaction only with specific invested TAFS. For Treasury managed trust 

funds, the Bureau of the Fiscal Service simultaneously posts USSGL TC-F368.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 438200 Temporary Reduction - New Budget Authority

Debit 438300 Temporary Reduction - Prior-Year Balances

 Credit 412300 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Temporary Reduction

Proprietary Entry

None

F368 To reclassify a reduction recorded in a specific invested Treasury Appropriation Fund Symbol 

(TAFS).

Comment: Only use this transaction with specific invested special and trust TAFS. The agency 

TAFS simultaneously posts USSGL TC-F366.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None

F369 To reclassify cancellations of appropriated amounts receivable from invested trust or special funds 

into the appropriate USSGL account.

Comment: Record USSGL account 412100 if previously recorded as a debit in conjunction 

with USSGL TC-A519. Record USSGL account 438400 if the Treasury 

Appropriation Fund Symbol (TAFS) received a cancellation of amounts payable 

from invested trust or special fund balances.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships; Cancellations of Expenditure Transfers 

Receivable/Payable

Budgetary Entry

Debit 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

 Credit 412100 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Cancellation

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 296 September 2022

F370 To record the closing of memorandum accounts for purchases.

Reference: USSGL implementation guidance; Memorandum Accounts for Current-Year Asset 

Activity - Purchases

Budgetary Entry

None

Memorandum Entry

Debit 880100 Offset for Purchases of Assets

 Credit 880200 Purchases of Property, Plant, and Equipment

 Credit 880300 Purchases of Inventory and Related Property

 Credit 880400 Purchases of Assets - Other

F372 To record the closing of transferred expired authority to appropriation trust fund expenditure 

transfers-receivable.

Comment: Reverse this transaction for the receiving entity. While it is acceptable to debit 

USSGL accounts 451000, 461000, 462000, and 470000 in this situation, it is never 

acceptable for the balance in any of these accounts to be a debit. While it is 

acceptable to credit USSGL account 422500 in this situation, it is never acceptable 

for the balance in USSGL account 422500 to have a credit balance.

Reference: USSGL implementation guidance; Accounting for SSA Limitation on 

Administrative Expenses Trust Fund

Budgetary Entry

Debit 419900 Transfer of Expired Expenditure Transfers - Receivable

 Credit 422500 Expenditure Transfers From Trust Funds - Receivable

Proprietary Entry

None

F374 To record the closing of USSGL account 408100 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Receivable of Invested Balances

Budgetary Entry

Debit 408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund 

TAFS - Receivable - Transferred

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 297 September 2022

F376 To record the closing of USSGL account 408200 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Receivable of Invested Balances

Budgetary Entry

Debit 408200 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Proprietary Entry

None

F378 To record the closing of USSGL account 408300 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Receivable of Invested Balances

Budgetary Entry

Debit 408300 Transfers - Current-Year Authority - Receivable - Transferred

 Credit 417100 Non-Allocation Transfers of Invested Balances - Receivable

Proprietary Entry

None

F380 To record the closing of USSGL account 423000 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423000 Unfilled Customer Orders Without Advance - Transferred

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

None

F382 To record the closing of USSGL account 423100 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency. While it is acceptable to credit 

USSGL account 422200 in this situation, it is never acceptable for the balance in 

USSGL account 422200 to be a credit.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423100 Unfilled Customer Orders With Advance - Transferred

 Credit 422200 Unfilled Customer Orders With Advance

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 298 September 2022

F384 To record the closing of USSGL account 423200 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency. While it is acceptable to debit USSGL 

accounts 451000, 461000, 462000, and 470000 in this situation, it is never 

acceptable for the balance in any of these accounts to be a debit. While it is 

acceptable to credit USSGL account 422500 in this situation, it is never acceptable 

for the balance in USSGL account 422500 to have a credit balance.

Reference: USSGL implementation guidance; Transfer of USSGL Account 422500

Budgetary Entry

Debit 423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

 Credit 422500 Expenditure Transfers From Trust Funds - Receivable

Proprietary Entry

None

F386 To record the closing of USSGL account 423300 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency. While it is acceptable to credit 

USSGL account 425100 in this situation, it is never acceptable for the balance in 

USSGL account 425100 to be a credit.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423300 Reimbursements Earned - Receivable - Transferred

 Credit 425100 Reimbursements Earned - Receivable

Proprietary Entry

None

F388 To record the closing of USSGL account 423400 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting

Collections With Obligations

Budgetary Entry

Debit 423400 Other Federal Receivables - Transferred

 Credit 428700 Other Federal Receivables

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 299 September 2022

F390 To record the closing of canceled authority for partial cancellations.

Comment: Also post USSGL TC-F301 to reclassify the balance of partially canceled authority 

to memorandum accounts.

Reference: USSGL implementation guidance; Accounting for Partial Cancellation - No-Year 

TAFS With "Definite Authority"

Budgetary Entry

Debit 435100 Partial or Early Cancellation of Authority

 Credit 420100 Total Actual Resources - Collected

Proprietary Entry

None

F391 To close temporary sequester returned for cancellation.

Comment: While it is acceptable to debit USSGL account 438400 in this situation, it is never 

acceptable for the balance in USSGL account 438400 to be a debit.

Budgetary Entry

Debit 438400 Temporary Reduction/Cancellation Returned by Appropriation

 Credit 438500 Temporary Sequester Returned for Cancellation

Proprietary Entry

None

F392 To record the closing of appropriations to liquidate contract authority - allocation account in the 

allocation Treasury Appropriation Fund Symbol.

Budgetary Entry

Debit 415500 Appropriation to Liquidate Contract Authority - Allocation -

Transferred

 Credit 413700 Transfers of Contract Authority - Allocation

Proprietary Entry

None

F393 To record the closing of appropriations to liquidate contract authority - allocation account in the 

parent Treasury Appropriation Fund Symbol.

Budgetary Entry

Debit 413700 Transfers of Contract Authority - Allocation

 Credit 415500 Appropriation to Liquidate Contract Authority - Allocation -

Transferred

Proprietary Entry

None

F396 To close Obligation Limitation - Temporary - Prior-Year and Current-Year Budget Authority.

Budgetary Entry

Debit 439504 Obligation Limitation - Temporary - Prior-Year and Current-Year 

Budget Authority

 Credit 439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

Proprietary Entry

None
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 300 September 2022

G100 - G299 Memorandum Entries - All Memorandum Entries (Excluding Closing Memorandum 

Entries)

G102 To record guaranteed loan level submitted on the SF 132: Apportionment and Reapportionment 

Schedule, for the Office of Management and Budget approval.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 801000 Guaranteed Loan Level

 Credit 801500 Guaranteed Loan Level - Unapportioned

G104 To record initial receipt of the guaranteed loan level as shown on an approved apportionment 

schedule, SF 132: Apportionment and Reapportionment Schedule.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 801500 Guaranteed Loan Level - Unapportioned

 Credit 802000 Guaranteed Loan Level - Apportioned

G106 To record the binding contracts entered into by private lenders.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 802000 Guaranteed Loan Level - Apportioned

 Credit 804000 Guaranteed Loan Level - Used Authority

G108 To record the disbursement of a loan.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 805000 Guaranteed Loan Principal Outstanding

 Credit 805300 Guaranteed Loan New Disbursements by Lender

G110 To record principal reduction due to repayment, default, or adjustment.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 806500 Guaranteed Loan Collections, Defaults, and Adjustments

 Credit 805000 Guaranteed Loan Principal Outstanding
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 301 September 2022

G120 To record activity for current-year purchases of property, plant, and equipment.

Comment: USSGL transactions that reference this transaction: USSGL TCs B402, B404, B406, 

B430, B438, B604, C132, C134, C136, C138, C414, D132, D134, D514, and G124.

Reference: USSGL implementation guidance; Memorandum Accounts for Current-Year Asset 

Activity - Purchases

Budgetary Entry

None

Memorandum Entry

Debit 880200 Purchases of Property, Plant, and Equipment

 Credit 880100 Offset for Purchases of Assets

G122 To record activity for current-year purchases of inventory and related property.

Comment: USSGL transactions that reference this transaction: USSGL TCs B402, B404, B406, 

B430, B438, B604, C132, C134, C136, C138, C414, D132, D134, D514, and G124.

Budgetary Entry

None

Memorandum Entry

Debit 880300 Purchases of Inventory and Related Property

 Credit 880100 Offset for Purchases of Assets

G124 To record activity for current-year purchases of other assets not recorded as Property, Plant and 

Equipment (USSGL TC-G120), or Inventory and Related Property (USSGL TC-G122.)

Comment: USSGL transactions that reference this transaction: USSGL TCs B152, B402, B404, 

B406, B438, B604, C132, C134, C136, C138, C414, D132, D134, and D514.

Budgetary Entry

None

Memorandum Entry

Debit 880400 Purchases of Assets - Other

 Credit 880100 Offset for Purchases of Assets
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 302 September 2022

H100 - H799 Other Specialized Transaction Entries - Other

H100 To record equity contributions to increase fiduciary net assets.

Comment: Equity contributions directly increase beneficiaries' equity. This transaction is 

similar to the private sector's contributed capital.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 113500 Funds Held Outside of Treasury - Non-Budgetary

Debit 119000 Other Cash

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Debit 119500 Other Monetary Assets

Debit 120000 Foreign Currency

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 135000 Loans Receivable

Debit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 141000 Advances and Prepayments

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 161800 Market Adjustment - Investments

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Debit 169000 Other Investments

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 303 September 2022

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

 Credit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 341000 Contributions to Fiduciary Net Assets
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 304 September 2022

H200 To record equity withdrawals or distributions of fiduciary net assets.

Comment: Withdrawals and disbursements are equity distributions to or on behalf of 

beneficiaries. This transaction is similar to the private sector's capital distributions.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Debit 342000 Withdrawals or Distributions of Fiduciary Net Assets

 Credit 101000 Fund Balance With Treasury

 Credit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 113500 Funds Held Outside of Treasury - Non-Budgetary

 Credit 119000 Other Cash

 Credit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 119500 Other Monetary Assets

 Credit 120000 Foreign Currency

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 141000 Advances and Prepayments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 305 September 2022

 Credit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 169000 Other Investments

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

H300 To record the closing of fiduciary outflows and miscellaneous items into fiduciary net assets.

Comment: Agencies should record revenues, expenses, gains, and losses related to fiduciary 

activities using USSGL Section III, transaction codes A through F, before the flow 

accounts are closed into fiduciary net assets.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 340000 Fiduciary Net Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

 Credit 632000 Interest Expenses on Securities

 Credit 633000 Other Interest Expenses

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 680000 Future Funded Expenses

 Credit 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

 Credit 690000 Non-Production Costs

 Credit 721000 Losses on Disposition of Assets - Other

 Credit 721100 Losses on Disposition of Investments

 Credit 721200 Losses on Disposition of Borrowings

 Credit 728000 Unrealized Losses

 Credit 729000 Other Losses

 Credit 729200 Other Losses From Impairment of Assets

 Credit 730000 Extraordinary Items

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 306 September 2022

H301 To record the closing of fiduciary inflows and miscellaneous items into fiduciary net assets.

Comment: Agencies should record revenues, expenses, gains, and losses related to fiduciary 

activities using USSGL Section III, transaction codes A through F, before the flow 

accounts are closed into fiduciary net assets.

Reference: FASAB SFFAS 31, "Accounting for Fiduciary Activities"

Budgetary Entry

None

Proprietary Entry

Debit 520000 Revenue From Services Provided

Debit 531000 Interest Revenue - Other

Debit 531100 Interest Revenue - Investments

Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

Debit 532000 Penalties and Fines Revenue

Debit 532500 Administrative Fees Revenue

Debit 540000 Funded Benefit Program Revenue

Debit 550000 Insurance and Guarantee Premium Revenue

Debit 560000 Donated Revenue - Financial Resources

Debit 561000 Donated Revenue - Non-Financial Resources

Debit 590000 Other Revenue

Debit 711000 Gains on Disposition of Assets - Other

Debit 711100 Gains on Disposition of Investments

Debit 711200 Gains on Disposition of Borrowings

Debit 718000 Unrealized Gains

Debit 719000 Other Gains

Debit 730000 Extraordinary Items

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

 Credit 340000 Fiduciary Net Assets

 Credit 520900 Contra Revenue for Services Provided

 Credit 531700 Contra Revenue for Interest Revenue - Loans Receivable

 Credit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 531900 Contra Revenue for Interest Revenue - Other

 Credit 532400 Contra Revenue for Penalties and Fines

 Credit 532900 Contra Revenue for Administrative Fees

 Credit 540900 Contra Revenue for Funded Benefit Program Revenue

 Credit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

 Credit 560900 Contra Revenue for Donations - Financial Resources

 Credit 561900 Contra Donated Revenue - Nonfinancial Resources

 Credit 590900 Contra Revenue for Other Revenue
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 307 September 2022

H310 To close equity contributions to fiduciary net assets.

Comment: Equity contributions must be closed to fiduciary net assets. Fiduciary inflows or 

outflows, recorded in agency systems as fiduciary, are closed using H300 or H301.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 341000 Contributions to Fiduciary Net Assets

 Credit 340000 Fiduciary Net Assets

H312 To close equity withdrawals or disbursements to fiduciary net assets.

Comment: Equity withdrawals or distributions must be closed to fiduciary net assets. Fiduciary 

inflows or outflows, recorded in agency systems as fiduciary, are closed using H300 

or H301.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 340000 Fiduciary Net Assets

 Credit 342000 Withdrawals or Distributions of Fiduciary Net Assets

H400 To record warrant for Quota increase in the International Monetary Fund assets.

Budgetary Entry

Debit 411991 Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

Debit 411992 Other Appropriations Realized - International Monetary Fund - Letter 

of Credit

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

H402 To record the present value payment in the International Monetary Fund.

Comment: While it is acceptable to debit USSGL account 461000 in this situation, it is never 

acceptable for the balance in USSGL account 461000 to be a debit.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 729090 Losses on International Monetary Fund Assets

 Credit 119306 International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 308 September 2022

H406 To record a Maintenance of Value Adjustment (increase), International Monetary Fund.

Budgetary Entry

Debit 411990 Other Appropriations Realized - International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

H410 To record an increase of the Letter of Credit for the International Monetary Fund.

Budgetary Entry

None

Proprietary Entry

Debit 119309 International Monetary Fund - Currency Holdings

 Credit 119305 International Monetary Fund - Letter of Credit

H412 To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.

Budgetary Entry

None

Proprietary Entry

Debit 119305 International Monetary Fund - Letter of Credit

Debit 119333 International Monetary Fund - Reserve Position

 Credit 101000 Fund Balance With Treasury

 Credit 119309 International Monetary Fund - Currency Holdings

H420 To record the transfer-out of unobligated unexpired authority for the International Monetary Fund.

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 417590 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts - International Monetary Fund

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

H422 To record the transfer-in of unobligated unexpired authority for the International Monetary Fund.

Budgetary Entry

Debit 417590 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts - International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 309 September 2022

H424 To record a decrease for the maintenance of value adjustment and transfer the excess.

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Debit 462091 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund - New Arrangements to Borrow (NAB)

 Credit 417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

H426 To record the transfer-in of the excess funds due to the maintenance of value decrease adjustment.

Budgetary Entry

Debit 417690 Allocation Transfers of Prior-Year Balances - International Monetary 

Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

H428 To record the return to the excess funds due to the maintenance of value decrease adjustment as a 

partial cancellation.

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 435190 Partial Cancellation of Authority - International Monetary Fund

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

H430 To record payment vouchers.

Comment: Reverse this TC for amendments.

Budgetary Entry

None

Proprietary Entry

Debit 119305 International Monetary Fund - Letter of Credit

 Credit 101000 Fund Balance With Treasury

H432 To record a decrease to the Reserve Position.

Comment: Reverse this TC for an increase.

Budgetary Entry

None

Proprietary Entry

Debit 119309 International Monetary Fund - Currency Holdings

 Credit 119333 International Monetary Fund - Reserve Position
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 310 September 2022

H434 To record a decrease in Currency.

Comment: Reverse this TC for an increase.

Budgetary Entry

None

Proprietary Entry

Debit 119307 International Monetary Fund - Dollar Deposits With the IMF

 Credit 119090 Other Cash - International Monetary Fund

H436 To record a decrease in the Quota due to CVA.

Budgetary Entry

None

Proprietary Entry

Debit 119306 International Monetary Fund - Receivable/Payable Currency Valuation 

Adjustment

 Credit 119309 International Monetary Fund - Currency Holdings

H438 To record a gain in the Quota.

Budgetary Entry

Debit 429590 Adjustments to the International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 119309 International Monetary Fund - Currency Holdings

 Credit 719090 Gains on International Monetary Fund Assets

H440 To record a loss in the Quota.

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 429590 Adjustments to the International Monetary Fund

Proprietary Entry

Debit 729090 Losses on International Monetary Fund Assets

 Credit 119309 International Monetary Fund - Currency Holdings

H442 To record the issuance of a new loan to International Monetary Fund.

Budgetary Entry

None

Proprietary Entry

Debit 135090 Loans Receivable - International Monetary Fund

 Credit 101000 Fund Balance With Treasury
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 311 September 2022

H444 To record the repayment on the loan.

Comment: Debit USSGL account 135990 if the exchange rate is different from when the loan 

was issued as the amount of cash received was lower than when the loan was issued. 

Credit USSGL account 135990 if the exchange rate is different from when the loan 

was issues as the amount of cash received was higher than when the loan was issued.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund

 Credit 135090 Loans Receivable - International Monetary Fund

H446 To record in the FX rate change for loans (decrease in allowance/gain.)

Budgetary Entry

Debit 429590 Adjustments to the International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund

 Credit 719090 Gains on International Monetary Fund Assets

H448 To record warrant for FX rate change.

Budgetary Entry

Debit 411994 Other Appropriations Realized - International Monetary Fund -

Exchange Rate Changes (NAB)

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

H449 To record in the FX rate change for loans (increase in allowance/loss.)

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 429590 Adjustments to the International Monetary Fund

Proprietary Entry

Debit 729090 Losses on International Monetary Fund Assets

 Credit 135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2022-16 III AT - 312 September 2022

H450 To record the Letter of Credit for Maintenance of Value due to International Monetary Fund.

Budgetary Entry

None

Proprietary Entry

Debit 119306 International Monetary Fund - Receivable/Payable Currency Valuation 

Adjustment

 Credit 119305 International Monetary Fund - Letter of Credit

H480 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

Budgetary Entry

Debit 417590 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts - International Monetary Fund

Debit 420190 Total Actual Resources - Collected - International Monetary Fund

 Credit 411990 Other Appropriations Realized - International Monetary Fund

 Credit 411991 Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

 Credit 411992 Other Appropriations Realized - International Monetary Fund -

Letter of Credit
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 1 September 2022

Account Number and Title: 101000 Fund Balance With Treasury

Debit Credit

A104 A420 B135 C149 C615 A112 A434 B107 B137 D149AP

A105 A436 B150R C151 C616 A132 A440 B108 B137AP D306

A110 A438 B602 C153 C618 A133 A442 B109 B138 D436

A133AP A444 C103 C154 C619 A134 A452 B110 B139 D438

A147 A446 C106 C155 C621 A135AP A464 B111 B143 D502

A155 A448 C107 C156 C622 A136 A466 B112 B150 D506

A156 A450 C108 C158 C624 A141 A469 B113 B160 D507

A157 A460 C109 C172 C626 A144 A476 B114 B160AP D622

A168 A462 C111 C176 C628 A145 A478 B115 B162 E509

A170 A467 C112 C182 C630 A146 A484 B116 B162AP F106

A171 A472 C114 C185 C636 A160 A486 B118 B163 F108

A175 A474 C116 C186 C638 A169 A488 B119 B163AP F110

A181 A480 C117 C188 C640 A180 A490 B120 B165 F119

A184 A482 C120 C189 C646 A183 A492 B121 B166 F120

A185 A492R C121 C190 C647 A185AP A504 B121AP B202 F121

A186 A502 C122 C196 C702 A189 A512 B122 B308 F122

A188 A506 C123 C200 C704 A210 A513 B124 C149AP F124

A189AP A508 C124 C202 C706 A217AP A514 B124AP C151AP F127

A195 A510 C125 C204 C708 A218 A518 B126 C153AP F128AP

A198 A511 C128 C413 D108 A218AP A526 B126AP C163 F146

A199AP A522 C130 C452 D308AP A222AP A530 B128 C406 F148

A200 A524 C132 C453 D310 A223 A538 B128AP C408 H200

A202 A528 C134 C454 D504 A223AP A542 B129 C432 H412

A212 A530R C135 C602 F107 A404 A546 B130 C452AP H420

A217 A531 C136 C603 F108R A406 A712 B131 C456 H424

A217AP A536 C137 C604 H100 A412 B102 B132 C457 H428

A218AP A540 C138 C605 H400 A414 B103 B132AP C458 H430

A220 A544 C139 C606 H406 A417 B104 B133 C780 H442

A222 A704 C140 C607 H422 A430 B105 B135AP D122

A222AP A708 C141 C608 H426 A432 B106 B136 D126

A223AP B121AP C141AP C610 H444

A408 B123 C143 C611 H448

A410 B125 C145 C612

A418 B127 C146 C614

 

Account Number and Title: 109000 Fund Balance With Treasury While Awaiting a Warrant

Debit Credit

A196AP A197 A198 A199AP

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 2 September 2022

Account Number and Title: 111000 Undeposited Collections

Debit Credit

C144 C174 D310 D556 C144R C176 D306

 

Account Number and Title: 112000 Imprest Funds

Debit Credit

D310 D502 D306 D504

 

Account Number and Title: 112500 U.S. Debit Card Funds

Debit Credit

D502 B309 B606

 

Account Number and Title: 113000 Funds Held Outside of Treasury - Budgetary

Debit Credit

A250 C750 C753 D310 B150R B152 B154 D306 H200

A251 C751 C754 H100

B150 C752 C755

 

Account Number and Title: 113500 Funds Held Outside of Treasury - Non-Budgetary

Debit Credit

C108 C150 H100 D506 H200

 

Account Number and Title: 113510 Restricted Cash Held Outside of Treasury - Non-Budgetary

Debit Credit

C108 C150 D506

 

Account Number and Title: 119000 Other Cash

Debit Credit

C108 C150 D310 H100 B140 D306 D506 H200

 

Account Number and Title: 119090 Other Cash - International Monetary Fund

Debit Credit

H434

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 3 September 2022

Account Number and Title: 119305 International Monetary Fund - Letter of Credit

Debit Credit

H412 H430 H410 H450

 

Account Number and Title: 119306 International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment

Debit Credit

H436 H450 H402

 

Account Number and Title: 119307 International Monetary Fund - Dollar Deposits With the IMF

Debit Credit

H434

 

Account Number and Title: 119309 International Monetary Fund - Currency Holdings

Debit Credit

H410 H432 H438 H412 H436 H440

 

Account Number and Title: 119333 International Monetary Fund - Reserve Position

Debit Credit

H412 H432

 

Account Number and Title: 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Debit Credit

B141 C150 D595 D616 B446 D306 D602 D606 H200

C119 D310 D604 H100

 

Account Number and Title: 119500 Other Monetary Assets

Debit Credit

C150 D310 H100 D306 H200

 

Account Number and Title: 120000 Foreign Currency

Debit Credit

B140 C194 D574 D579 H100 B142 D306 D576 D600

C192 D310 D578 D603 C440 D572 D579R H200

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 4 September 2022

Account Number and Title: 120500 Foreign Currency Denominated Equivalent Assets

Debit Credit

B144 C115 C157 D575 D600 B146 C126 D573

 

Account Number and Title: 120900 Uninvested Foreign Currency

Debit Credit

C113 C126 C127 C600 C601 B144 B153

 

Account Number and Title: 123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary

Debit Credit

C108 C150 D506

 

Account Number and Title: 131000 Accounts Receivable

Debit Credit

A498 C404AP C420 C440 D130 A195 C130 C140 C186 D408

A714 C406 C422 C610 D310 A499 C136 C141AP C194 D576

B104AP C412 C425 C644 D578 A502 C137 C143 C413 E508

B108AP C414 C428 C648 E604 C106 C138 C146 C647 F144

C402 C415 C430 C650 F144AP C109 C139 C178 D306 H200

C403 C416 C438 D128 H100

 

Account Number and Title: 131900 Allowance for Loss on Accounts Receivable

Debit Credit

D306 D402R D408 E508 D310 D404 D420 E604

D402 D405 D424

 

Account Number and Title: 132000 Funded Employment Benefit Contributions Receivable

Debit Credit

A715 C420 D310 F144AP A195 C185 E508

C416 C422 E604 H100 C109 D306 H200

 

Account Number and Title: 132100 Unfunded FECA Benefit Contributions Receivable

Debit Credit

C421

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 5 September 2022

Account Number and Title: 132500 Taxes Receivable

Debit Credit

C402 C404AP C422 D310 E604 C141AP C143 D306 D410 E508

 

Account Number and Title: 132900 Allowance for Loss on Taxes Receivable

Debit Credit

D306 D402R D410 E508 D310 D402 D404 D424 E604

 

Account Number and Title: 133000 Receivable for Transfers of Currently Invested Balances

Debit Credit

A161 A177 A516 D310 A135AP A181 A442 A524 F123AP

A173 A416 A532 E604 A157 A420 A452 A536

A165 A422 A518 D306

A175 A440 A519 E508

 

Account Number and Title: 133500 Expenditure Transfers Receivable

Debit Credit

A458 A498 D144 D310 E604 A456 A502 D306

A499 D144R E508

 

Account Number and Title: 134000 Interest Receivable - Not Otherwise Classified

Debit Credit

C402 C420 C437AP F144AP A195 C109 C143 C162 D416

C404AP C422 D310 H100 A250 C140 C146 C163 E508

C416 C435 E604 A251 C141AP C161 D306 H200

 

Account Number and Title: 134100 Interest Receivable - Loans

Debit Credit

B104AP C416 C428 D310 H100 A195 C140 C161 C444 D416

C402 C420 C435 E604 A250 C141AP C162 C614 D426

C404AP C422 C437AP F144AP A251 C143 C163 D306 E508

C109 C146 C409 D414 H200

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 6 September 2022

Account Number and Title: 134200 Interest Receivable - Investments

Debit Credit

B124AP B153 C416 C423 E604 A195 C126 C146 C454 D416

B126AP B160AP C417 C450 F144AP A250 C127 C156 C455 E508

B128AP B162AP C418 C456 H100 A251 C140 C417R C600 H200

B129 B163AP C419 C457 C109 C141AP C452 C601

B132AP C402 C420 C458 C113 C143 C453 D306

B133 C404AP C422 D310

 

Account Number and Title: 134300 Interest Receivable - Taxes

Debit Credit

C402 C416 C422 E604 H100 A195 C109 C143 D416

C404AP C420 D310 F144AP A250 C140 C146 E508

A251 C141AP D306 H200

 

Account Number and Title: 134400 Interest Receivable on Special Drawing Rights (SDR)

Debit Credit

D612 D614 C146 D616

 

Account Number and Title: 134500 Allowance for Loss on Interest Receivable - Loans

Debit Credit

D306 D416 D426 E508 D310 D404 D420 D424 E604

 

Account Number and Title: 134600 Allowance for Loss on Interest Receivable - Investments

Debit Credit

D306 D416 E508 D310 D404 D420 D424 E604

 

Account Number and Title: 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

Debit Credit

D306 D416 E508 D310 D404 D420 D424 E604

 

Account Number and Title: 134800 Allowance for Loss on Interest Receivable - Taxes

Debit Credit

D306 D416 E508 D310 D404 D420 D424 E604

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 7 September 2022

Account Number and Title: 135000 Loans Receivable

Debit Credit

B104AP C409 C432 E604 C109 C161 C180 D412 D442

C152 C428 C616 H100 C148 C162 C614 D414 E508

C408 C431 D310 C149 C163 D306 D426 H200

 

Account Number and Title: 135090 Loans Receivable - International Monetary Fund

Debit Credit

H442 H444

 

Account Number and Title: 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

Debit Credit

C444 H100 C151 H200

 

Account Number and Title: 135900 Allowance for Loss on Loans Receivable

Debit Credit

C180 D306 D412 E508 D310 D404 E604

 

Account Number and Title: 135990 Allowance for Loss on Loans Receivable - International 

Monetary Fund

Debit Credit

H444 H446 H449

 

Account Number and Title: 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit Credit

C402 C416 C422 E604 H100 A195 C141AP C146 D406 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

 

Account Number and Title: 136100 Penalties and Fines Receivable - Loans

Debit Credit

C402 C416 C422 E604 H100 A195 C146 D406 H200

C404AP C420 D310 F144AP C109 D306 E508

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 8 September 2022

Account Number and Title: 136300 Penalties and Fines Receivable - Taxes

Debit Credit

C402 C416 C422 E604 H100 A195 C141AP C146 D406 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

 

Account Number and Title: 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

Debit Credit

D306 D406 E508 D310 D420 D424 E604

 

Account Number and Title: 136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

Debit Credit

D306 D406 E508 D310 D420 D424 E604

 

Account Number and Title: 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

Debit Credit

D306 D406 E508 D310 D420 D424 E604

 

Account Number and Title: 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit Credit

C402 C416 C422 E604 H100 A195 C141AP C146 D407 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

 

Account Number and Title: 137100 Administrative Fees Receivable - Loans

Debit Credit

B104AP C416 C428 F144AP A195 C141AP C146 D407 H200

C402 C420 D310 H100 C109 C143 D306 E508

C404AP C422 E604

 

Account Number and Title: 137300 Administrative Fees Receivable - Taxes

Debit Credit

C402 C416 C422 E604 H100 A195 C141AP C146 D407 H200

C404AP C420 D310 F144AP C109 C143 D306 E508

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 9 September 2022

Account Number and Title: 137400 Criminal Restitution Receivable 

Debit Credit

C402 C420 D310 A195 C141AP C146 D406

C404AP C422 F144AP C109 C143 D306

 

Account Number and Title: 137500 Allowance for Loss on Administrative Fees Receivable - Loans

Debit Credit

D306 D407 E508 D310 D420 D424 E604

 

Account Number and Title: 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Debit Credit

D306 D407 E508 D310 D420 D424 E604

 

Account Number and Title: 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

Debit Credit

D306 D407 E508 D310 D420 D424 E604

 

Account Number and Title: 137900 Allowance for Loss on Criminal Restitution Receivable

Debit Credit

D306 D406 D310 D404

 

Account Number and Title: 138000 Loans Receivable - Troubled Assets Relief Program

Debit Credit

C408 C433 C446 D310 E604 C107 C153 D306 D413 E508

 

Account Number and Title: 138100 Interest Receivable - Loans - Troubled Assets Relief Program

Debit Credit

C420 C436 E604 C107 C143 D306 E508

C434 D310 F144AP C141AP C446 D415

 

Account Number and Title: 138400 Interest Receivable - Foreign Currency Denominated Assets

Debit Credit

B144 C420 F144AP C115 C126 C157

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 10 September 2022

Account Number and Title: 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program

Debit Credit

D306 D402R D415 E508 C434 D310 D402 D424 E604

 

Account Number and Title: 138900 Allowance for Subsidy - Loans - Troubled Assets Relief 

Program

Debit Credit

D306 D413 E118 E508 C103 C118 C438 E604

C107 C433 D310

 

Account Number and Title: 139000 Appropriated Dedicated Collections Receivable

Debit Credit

A184

 

Account Number and Title: 139900 Allowance for Subsidy

Debit Credit

C163 D147 D150AP D414 E118 A202AP C103 C163 C428 E604

C612 D149 D306 D580 E508 A204 C109 C412 C438

B104AP C118 C413 D310

 

Account Number and Title: 141000 Advances and Prepayments

Debit Credit

A496 B308 B410 D310 A494 B604 C130 D306

A550 B309 D122 H100 A548 C112 D130 H200

 

Account Number and Title: 151100 Operating Materials and Supplies Held for Use

Debit Credit

B402 D106 D310 D546 E606 B108AP C644 D108 D418 D568

B406 D107 D526AP D566R C132 C646 D110 D542 E406

B604 D126 D530 D569 C134 C648 D306 D544 E510

C164 D134 D545 E602 C414 D102 D308AP D566 E602

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 11 September 2022

Account Number and Title: 151200 Operating Materials and Supplies Held in Reserve for Future 

Use

Debit Credit

B402 C164 D126 D544 D569 B108AP C414 D110 D418 D566

B406 D106 D134 D545 E602 C132 D102 D306 D542 D568

B604 D107 D310 D566R E606 C134 D108 D308AP D546 E510

 

Account Number and Title: 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit Credit

D310 D542 E602 E606 C626 D306 D546 E510

 

Account Number and Title: 151400 Operating Materials and Supplies Held for Repair

Debit Credit

D310 D526 E606 D306 D526AP D530 E510

 

Account Number and Title: 151600 Operating Materials and Supplies in Development

Debit Credit

B402 D106 D134 E602 B108AP C644 D108 D418

B406 D107 D310 E606 C132 C646 D110 D545

B604 D126 D514 C134 C648 D306 E510

C414 D102 D308AP E602

 

Account Number and Title: 151900 Operating Materials and Supplies - Allowance

Debit Credit

C644 C648 D528R D310 D528 E606

C646 D306 E510

 

Account Number and Title: 152100 Inventory Purchased for Resale

Debit Credit

B402 D106 D310 D566R C132 D108 D428 D540R E602

B406 D107 D522R D569 C644 D110 D522 D566

B430 D126 D524R E602 C646 D306 D523 D568

B604 D134 D540 E606 C648 D308AP D524 E408

D102 D418 D534 E510

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 12 September 2022

Account Number and Title: 152200 Inventory Held in Reserve for Future Sale

Debit Credit

B402 D106 D134 E602 B108AP C414 D110 D428

B406 D107 D310 E606 C132 D102 D306 D522R

B604 D126 D522 C134 D108 D308AP E510

 

Account Number and Title: 152300 Inventory Held for Repair

Debit Credit

C430 D524 E412 E602 D306 D428 D524R D536 E510

D310 D534 E414 E606

 

Account Number and Title: 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit Credit

D310 D523 E602 E606 C626 D306 D428 E510

 

Account Number and Title: 152500 Inventory - Raw Materials

Debit Credit

B402 C164 D126 E602 B108AP C644 D108 D418 E510

B406 D106 D134 E606 C132 C646 D110 D428

B604 D107 D310 C134 C648 D306 D516

C414 D102 D308AP E406

 

Account Number and Title: 152600 Inventory - Work-in-Process

Debit Credit

D106 D134 D516 E602 B108AP C644 D108 D418 E406

D107 D310 E114 E606 C132 C646 D110 D428 E510

D126 D514 E404 C134 C648 D306 D520

C414 D102 D308AP E116

 

Account Number and Title: 152700 Inventory - Finished Goods

Debit Credit

B402 D106 D310 D540 B108AP C646 D306 D523 E116

B406 D107 D520 E114 C132 C648 D308AP D524 E406

B604 D126 D522R E602 C134 D102 D418 D534 E408

C164 D134 D524R E606 C414 D108 D428 D538 E510

C644 D110 D522 D540R

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 13 September 2022

Account Number and Title: 152900 Inventory - Allowance

Debit Credit

C644 D306 D538 E109R C430 D532 E410

C646 D418 D540R E510 D310 D540 E606

C648 D428 E109

 

Account Number and Title: 153100 Seized Monetary Instruments

Debit Credit

C166 D310 E606 C170 C174R D306 D555 E510

 

Account Number and Title: 153200 Seized Cash Deposited

Debit Credit

C170 D310 D306 D506 D588

 

Account Number and Title: 154100 Forfeited Property Held for Sale

Debit Credit

B432 C178 D554 C636R C646 D418 D558

B434 D310 E606 C638 C648 D430 D562

C644 D306 D556 E510

 

Account Number and Title: 154200 Forfeited Property Held for Donation or Use

Debit Credit

D310 D558 D562 E606 D306 D430 D560 E504 E510

 

Account Number and Title: 154900 Forfeited Property - Allowance

Debit Credit

B130 C646 D306 D430 D310 E418 E606

C644 C648 D418 E510

 

Account Number and Title: 155100 Foreclosed Property

Debit Credit

B116 C161 C163 D426 C109 C614 C628 E510

B428 C162 D310 E606 C612 C616 D306

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 14 September 2022

Account Number and Title: 155900 Foreclosed Property - Allowance

Debit Credit

B114 D306 E510 D310 D426 D518 E606

 

Account Number and Title: 156100 Commodities Held Under Price Support and Stabilization 

Support Programs

Debit Credit

B402 B604 D106 D126 D310 B108AP C642 D102 D308AP E506

B406 C180 D107 D134 E606 C132 C644 D108 D418 E510

C134 C646 D110 D432

C414 C648 D306 E408

 

Account Number and Title: 156900 Commodities - Allowance

Debit Credit

C642 C646 D306 D432 D310 D564 E606

C644 C648 D418 E510

 

Account Number and Title: 157100 Stockpile Materials Held in Reserve

Debit Credit

B402 B604 D107 D134 E606 B108AP C414 D110 D548 E416

B406 D106 D126 D310 C132 D102 D306 D550 E510

C134 D108 D308AP D552

 

Account Number and Title: 157200 Stockpile Materials Held for Sale

Debit Credit

B402 C164 D126 D552 B108AP C414 D108 D308AP E408

B406 D106 D134 E606 C132 C630 D110 D548 E510

B604 D107 D310 C134 D102 D306 D550

 

Account Number and Title: 159100 Other Related Property

Debit Credit

B402 B604 D106 D126 D310 B108AP C414 C648 D110 D418

B406 C164 D107 D134 E606 C132 C644 D102 D306 E510

C134 C646 D108 D308AP

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 15 September 2022

Account Number and Title: 159900 Other Related Property - Allowance

Debit Credit

C644 C648 D418 D310 E606

C646 D306 E510

 

Account Number and Title: 161000 Investments in U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

Debit Credit

B124 B143 C148 D591 B141 C123 C603 C608 E512

B126 B146 C452AP D602 B210 C124 C604 C611 H200

B128 B165 C784 E608 C120 C125 C605 C619

B132 B166 D310 H100 C121 C431 C606 C621

C122 C602 C607 D306

 

Account Number and Title: 161100 Discount on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

Debit Credit

C124 C606 C608 C621 E512 B128 B166 D310 E608 H100

C125 C607 C611 D306 H200

 

Account Number and Title: 161200 Premium on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

Debit Credit

B126 B165 D310 E608 H100 C122 C602 C604 C619 E512

C123 C603 C605 D306 H200

 

Account Number and Title: 161300 Amortization of Discount and Premium on U.S. Treasury 

Securities Issued by the Bureau of the Fiscal Service

Debit Credit

C122 C603 C619 E608 C124 C607 C621 E117R H200

C123 C604 E117 H100 C125 C608 D306 E512

C602 C605 E512 C606 C611 D310 E608

 

Account Number and Title: 161800 Market Adjustment - Investments

Debit Credit

D310 E512 E608 H100 D306 D589 E512 E608 H200

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 16 September 2022

Account Number and Title: 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

Debit Credit

B124 B132 B166 E608 C120 C602 C608 C750 D306

B126 B152 D310 H100 C121 C603 C611 C751 D579R

B128 B165 D579 C122 C604 C619 C752 D600

C123 C605 C621 C753 E512

C124 C606 C622 C754 H200

C125 C607 C624 C755

 

Account Number and Title: 162100 Discount on Securities Other Than the Bureau of the Fiscal 

Service Securities

Debit Credit

C124 C607 C621 D600 B128 B166 D310 E608 H100

C125 C608 C622 E512

C606 C611 D306 H200

 

Account Number and Title: 162200 Premium on Securities Other Than the Bureau of the Fiscal 

Service Securities

Debit Credit

B126 B165 D310 E608 H100 C122 C603 C619 D600

C123 C604 C624 E512

C602 C605 D306 H200

 

Account Number and Title: 162300 Amortization of Discount and Premium on Securities Other 

Than the Bureau of the Fiscal Service Securities

Debit Credit

C122 C603 C624 E115 E608 C124 C607 C622 E117R

C123 C604 C702 E117 H100 C125 C608 C706 E512

C202 C605 C704 E121 C204 C611 C708 E608

C602 C619 D310 E512 C606 C621 D306 H200

 

Account Number and Title: 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit Credit

B128 B166 D310 E608 H100 C128 C618 D306 E512 H200

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 17 September 2022

Account Number and Title: 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit Credit

C128 C618 D306 E512 H200 B128 B166 D310 E608 H100

 

Account Number and Title: 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Debit Credit

D310 E113 E119 E608 H100 C128 C618 D306 E512 H200

 

Account Number and Title: 164200 Preferred Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act

Debit Credit

B160 B162 B163 C200 C204 C704 C708

C202 C702 C706

 

Account Number and Title: 164400 Common Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act

Debit Credit

B160 B162 B163 C200 C204 C704 C708

C202 C702 C706

 

Account Number and Title: 164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

Debit Credit

C204 C706 C708 B163

 

Account Number and Title: 164700 Premium on Securities Accounted for Under the Provisions of 

the Federal Credit Reform Act

Debit Credit

B162 C202 C702 C704

 

Account Number and Title: 165000 Preferred Stock in Federal Government Sponsored Enterprise

Debit Credit

B200 C609

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 18 September 2022

Account Number and Title: 165100 Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise

Debit Credit

D503 C609 D503R

 

Account Number and Title: 165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise

Debit Credit

B200 C609

 

Account Number and Title: 165300 Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

Debit Credit

D503 C609 D503R

 

Account Number and Title: 167000 Foreign Investments

Debit Credit

B153 C113 D600 B146 C127 C601

C126 C600 D601

 

Account Number and Title: 167100 Discount on Foreign Investments

Debit Credit

C423 C601 B153 D600

 

Account Number and Title: 167200 Premium on Foreign Investments

Debit Credit

B153 D600 C419 C600

 

Account Number and Title: 167900 Foreign Exchange Rate Revalue Adjustments - Investments

Debit Credit

D575 D592 D601 D573 D594 D603

 

Account Number and Title: 169000 Other Investments

Debit Credit

D310 E608 H100 C622 C624 D306 E512 H200

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 19 September 2022

Account Number and Title: 171100 Land and Land Rights

Debit Credit

B402 C164 D126 E606 B108AP C644 D108 D418

B406 D106 D134 H100 C132 C646 D110 E502

B604 D107 D310 C134 C648 D306 E510

C414 D102 D308AP H200

 

Account Number and Title: 171200 Improvements to Land

Debit Credit

B402 D106 D134 E606 B108AP C644 D108 D418

B406 D107 D310 H100 C132 C646 D110 E502

B604 D126 D510 C134 C648 D306 E510

C414 D102 D308AP H200

 

Account Number and Title: 171900 Accumulated Depreciation on Improvements to Land

Debit Credit

C644 C648 D418 E510 D310 E120 E606

C646 D306 E502

 

Account Number and Title: 172000 Construction-in-Progress

Debit Credit

B402 D106 D134 E606 B108AP C613 D102 D308AP H200

B406 D107 D310 H100 C132 C644 D108 D418

B604 D126 D514 C134 C646 D110 D510

C414 C648 D306 E510

 

Account Number and Title: 173000 Buildings, Improvements, and Renovations

Debit Credit

B402 C164 D126 D510 H100 B108AP C613 D102 D308AP H200

B406 D106 D134 D514 C132 C644 D108 D418

B604 D107 D310 E606 C134 C646 D110 E502

C414 C648 D306 E510

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 20 September 2022

Account Number and Title: 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit Credit

C613 C646 D306 E502 D310 E120 E606

C644 C648 D418 E510

 

Account Number and Title: 174000 Other Structures and Facilities

Debit Credit

B402 C164 D126 D510 H100 B108AP C613 D102 D308AP H200

B406 D106 D134 D514 C132 C644 D108 D418

B604 D107 D310 E606 C134 C646 D110 E502

C414 C648 D306 E510

 

Account Number and Title: 174900 Accumulated Depreciation on Other Structures and Facilities

Debit Credit

C613 C646 D306 E502 D310 D434 E120 E606

C644 C648 D418 E510

 

Account Number and Title: 175000 Equipment

Debit Credit

B402 C164 D126 D510 E606 B108AP C414 D102 D306 E502

B406 D106 D134 D514 H100 C132 C610 D108 D308AP E510

B604 D107 D310 D560 C134 C613 D110 D418 H200

 

Account Number and Title: 175900 Accumulated Depreciation on Equipment

Debit Credit

C610 D306 E502 D310 E120 E606

C613 D418 E510

 

Account Number and Title: 181000 Assets Under Capital Lease

Debit Credit

B438 D310 D514 E606 H100 B108AP C414 C644 D306 E510

C132 C610 C648 D308AP H200

C134 C613 D108 D418

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 21 September 2022

Account Number and Title: 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit Credit

C610 C644 D306 E510 D310 E120 E606

C613 C648 D418

 

Account Number and Title: 182000 Leasehold Improvements

Debit Credit

B402 C164 D126 D510 H100 B108AP C610 D102 D308AP

B406 D106 D134 D514 C132 C613 D108 D418

B604 D107 D310 E606 C134 C644 D110 E510

C414 C648 D306 H200

 

Account Number and Title: 182900 Accumulated Amortization on Leasehold Improvements

Debit Credit

C610 C644 D306 E510 D310 E120 E606

C613 C648 D418

 

Account Number and Title: 183000 Internal-Use Software

Debit Credit

B402 C164 D126 D512 H100 B108AP C414 D102 D306 E510

B406 D106 D134 D514 C132 C610 D108 D308AP H200

B604 D107 D310 E606 C134 C613 D110 D418

 

Account Number and Title: 183200 Internal-Use Software in Development

Debit Credit

B402 D106 D134 E606 B108AP C414 D102 D306 D512

B406 D107 D310 H100 C132 C610 D108 D308AP E510

B604 D126 D514 C134 C613 D110 D418 H200

 

Account Number and Title: 183900 Accumulated Amortization on Internal-Use Software

Debit Credit

C610 C613 D306 D418 E510 D310 E120 E606

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 22 September 2022

Account Number and Title: 184000 Other Natural Resources

Debit Credit

B402 C164 D126 E606 B108AP C414 D108 D308AP

B406 D106 D134 H100 C132 C613 D110 E510

B604 D107 D310 C134 D102 D306 H200

 

Account Number and Title: 184900 Allowance for Depletion

Debit Credit

C613 D306 E510 D310 E120 E606

 

Account Number and Title: 189000 Other General Property, Plant, and Equipment

Debit Credit

B402 C164 D126 E606 B108AP C610 D102 D308AP H200

B406 D106 D134 H100 C132 C613 D108 D418

B604 D107 D310 C134 C644 D110 E502

C414 C648 D306 E510

 

Account Number and Title: 189900 Accumulated Depreciation on Other General Property, Plant, 

and Equipment

Debit Credit

C610 C644 D306 E502 D310 E120 E606

C613 C648 D418 E510

 

Account Number and Title: 192300 Contingent Receivable for Capital Transfers 

Debit Credit

D310 E516 D306 D581

 

Account Number and Title: 192500 Capital Transfers Receivable 

Debit Credit

D310 D581 C196 D306

 

Account Number and Title: 198100 Receivable from Custodian or Non-Entity Assets Receivable 

From a Federal Agency - Other Than the General Fund of the 

U.S. Government

Debit Credit

C133

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 23 September 2022

Account Number and Title: 199000 Other Assets

Debit Credit

B402 B604 D107 D134 E606 B108AP C414 D110 E510

B406 D106 D126 D310 H100 C132 D102 D306 H200

C134 D108 D308AP

 

Account Number and Title: 199500 General Property, Plant, and Equipment Permanently 

Removed but Not Yet Disposed

Debit Credit

C613 C615

 

Account Number and Title: 211000 Accounts Payable

Debit Credit

A492 B121 B408 D110 D508 A492R B406 B430 D106 E109

B110 B135AP B446 D308 D618 A501 B412 B436 D107 E204AP

B115 B137AP B450 D308AP F128 B402 B416 B444 D134 E412

B120 B210 D102 D506 B403 B417 B452 D312

B405 B428 C614 D626

 

Account Number and Title: 211200 Accounts Payable for Federal Government Sponsored 

Enterprise

Debit Credit

B110 B120 B135AP B408 C609 D312

B115 B121 B137AP D308

 

Account Number and Title: 212000 Disbursements in Transit

Debit Credit

B110 B115 D308 B408 B410 D312

 

Account Number and Title: 213000 Contract Holdbacks

Debit Credit

B110 B408 D110 D308AP B402 D106 D134 D508

B115 D102 D308 B406 D107 D312

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 24 September 2022

Account Number and Title: 214000 Accrued Interest Payable - Not Otherwise Classified

Debit Credit

B112 B440 D110 D308AP B416 D106 D134 D612

B408 D102 D308 D616 B418 D107 D312 D614

 

Account Number and Title: 214100 Accrued Interest Payable - Loans

Debit Credit

B112 D102 D110 D308 D308AP B418 D106 D107 D134 D312

 

Account Number and Title: 214200 Accrued Interest Payable - Debt

Debit Credit

B112 D102 D110 D308 D308AP B418 D106 D107 D134 D312

 

Account Number and Title: 215000 Payable for Transfers of Currently Invested Balances

Debit Credit

A160 A424 A446 A523 D308 A163 A426 A534 E610

A167 A430 A454 A526 E514 A179 A520 D312

A180 A444 A522 A538

 

Account Number and Title: 215500 Expenditure Transfers Payable

Debit Credit

A500R D141 D308 F123AP A500 D140 D312 E610

A504 D142 E514

 

Account Number and Title: 216000 Entitlement Benefits Due and Payable

Debit Credit

B110 B408 D110 D308AP B420 D107 D312

B115 D102 D308 D106 D134 E106

 

Account Number and Title: 217000 Subsidy Payable to the Financing Account

Debit Credit

B105 D308 E514 B420 D312 E610

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 25 September 2022

Account Number and Title: 218000 Loan Guarantee Liability

Debit Credit

B104 B417 D147 D308 E514 B104AP C118 C428 D580

C103 C412 C438 E122

C117 C413 D312 E610

 

Account Number and Title: 219000 Other Liabilities With Related Budgetary Obligations

Debit Credit

B110 B408 D110 D308AP B402 D106 D112 D312 E108

B115 D102 D308 B416 D107 D134 E102

 

Account Number and Title: 219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported

Debit Credit

D102 D110 D308 D308AP B402 D106 D134 E102

B420 D107 D312

 

Account Number and Title: 219200 Special Drawing Right (SDR) Certificates Issued to Federal 

Reserve Banks

Debit Credit

D591

 

Account Number and Title: 219300 Allocation of Special Drawing Rights (SDRs)

Debit Credit

D610 D595 D608

 

Account Number and Title: 220000 Liability for Unpaid Insurance Claims

Debit Credit

B110 B115 B408 D308 B402 B420 D134 D312

 

Account Number and Title: 220500 Liability for Unearned Insurance Premiums

Debit Credit

C424 D308 B602 D312

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 26 September 2022

Account Number and Title: 221000 Accrued Funded Payroll and Leave

Debit Credit

B110 B408 D110 D308AP B402 D107 D312

B115 D102 D308 D106 D134 E102

 

Account Number and Title: 221100 Withholdings Payable

Debit Credit

B110 B408 D110 D308AP B402 D107 D312

B115 D102 D308 D106 D134 E102

 

Account Number and Title: 221300 Employer Contributions and Payroll Taxes Payable

Debit Credit

B110 B408 D110 D308AP B402 D107 D312

B115 D102 D308 D106 D134 E104

 

Account Number and Title: 221500 Other Post Employment Benefits Due and Payable

Debit Credit

B110 B408 D110 D308AP D106 D107 D134 D312 E106

B115 D102 D308

 

Account Number and Title: 221600 Pension Benefits Due and Payable to Beneficiaries

Debit Credit

D102 D110 D308 D308AP D106 D107 D134 D312 E106

 

Account Number and Title: 221700 Benefit Premiums Payable to Carriers

Debit Credit

D102 D110 D308 D308AP D106 D107 D134 D312 E106

 

Account Number and Title: 221800 Life Insurance Benefits Due and Payable to Beneficiaries

Debit Credit

D102 D110 D308 D308AP D106 D107 D134 D312 E106

 

Account Number and Title: 222000 Unfunded Leave

Debit Credit

D308 E514 B420 D312 E610

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 27 September 2022

Account Number and Title: 222500 Unfunded FECA Liability

Debit Credit

D308 E514 B422 D312 E610

 

Account Number and Title: 229000 Other Unfunded Employment Related Liability

Debit Credit

D308 E514 B420 B422 D312 E610

 

Account Number and Title: 231000 Liability for Advances and Prepayments

Debit Credit

A710 A712 D308 F110 A704 C182 D312 E610

A711 B142 E514

 

Account Number and Title: 232000 Other Deferred Revenue

Debit Credit

C118 C426 D308 D562 A168 B434 C114 D312

C424 C636R D558 B432 B602 C116

 

Account Number and Title: 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

Debit Credit

B403 C144R C605 D405 D588 C108 C417 C607 E115

B407 C417R C611 D506 C144 C425 C619 E205

C170 C603 C621

 

Account Number and Title: 241000 Liability for Clearing Accounts 

Debit Credit

D507 C111

 

Account Number and Title: 251000 Principal Payable to the Bureau of the Fiscal Service

Debit Credit

B120 B121AP B135AP D308 E514 A156 D312 E610

B121 B131 B137AP D440

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 28 September 2022

Account Number and Title: 251100 Capitalized Loan Interest Payable - Non-Credit Reform

Debit Credit

B113 B121 B135AP B137AP A156 B440

 

Account Number and Title: 252000 Principal Payable to the Federal Financing Bank

Debit Credit

B120 B121AP B135AP D308 A156 D312 E610

B121 B131 B137AP E514

 

Account Number and Title: 253000 Securities Issued by Federal Agencies Under General and 

Special Financing Authority

Debit Credit

C780 D308 B123 B125 B127 D312

 

Account Number and Title: 253100 Discount on Securities Issued by Federal Agencies Under 

General and Special Financing Authority

Debit Credit

B127 D312 D308

 

Account Number and Title: 253200 Premium on Securities Issued by Federal Agencies Under 

General and Special Financing Authority

Debit Credit

D308 B125 D312

 

Account Number and Title: 253300 Amortization of Discount on Securities Issued by Federal 

Agencies Under General and Special Financing Authority

Debit Credit

D308 D312 E124

 

Account Number and Title: 253400 Amortization of Premium on Securities Issued by Federal 

Agencies Under General and Special Financing Authority

Debit Credit

D312 E126 D308

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 29 September 2022

Account Number and Title: 254000 Participation Certificates

Debit Credit

D308 D312

 

Account Number and Title: 259000 Other Debt

Debit Credit

B122 D308 D312

 

Account Number and Title: 261000 Actuarial Pension Liability

Debit Credit

B103 D308 D570 E106 E514 B420 D312 D571 E610

 

Account Number and Title: 262000 Actuarial Health Insurance Liability

Debit Credit

D308 D570 E514 B420 D312 D571 E610

 

Account Number and Title: 263000 Actuarial Life Insurance Liability

Debit Credit

D308 D570 E514 B420 D312 D571 E610

 

Account Number and Title: 265000 Actuarial FECA Liability

Debit Credit

B426R D308 E514 B426 D312 E610

 

Account Number and Title: 266000 Actuarial Liabilities for Federal Insurance and Guarantee 

Programs

Debit Credit

B426R D308 E514 B420 B426 D312 E610

 

Account Number and Title: 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

Debit Credit

B426R D308 E514 B420 B426 D312 E610

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 30 September 2022

Account Number and Title: 269000 Other Actuarial Liabilities

Debit Credit

B426R D308 D570 E514 B420 B426 D312 D571 E610

 

Account Number and Title: 291000 Prior Liens Outstanding on Acquired Collateral

Debit Credit

B114 D308 E514 D312 D426 E610

 

Account Number and Title: 292000 Contingent Liabilities

Debit Credit

B424R D308 E514 B424 E610

 

Account Number and Title: 292200 Contingent Liabilities - Federal Government Sponsored 

Enterprise

Debit Credit

B202 B424R B424

 

Account Number and Title: 292300 Contingent Liability for Capital Transfers

Debit Credit

E514 B425 E610

 

Account Number and Title: 294000 Capital Lease Liability

Debit Credit

B110 B115 B408 D308 E514 B438 D312 E610

 

Account Number and Title: 296000 Accounts Payable From Canceled Appropriations

Debit Credit

D145 D308 E514 D312 E610 F130

 

Account Number and Title: 297000 Liability for Capital Transfers

Debit Credit

B119 B136 D308 E514 A143 D312 E610

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 31 September 2022

Account Number and Title: 298000 Custodial Liability

Debit Credit

C149AP C153AP D422 F124 C141AP C142 C402AP C404 D312

C151AP D308 D424AP

 

Account Number and Title: 298500 Liability for Non-Entity Assets Not Reported on the Statement 

of Custodial Activity

Debit Credit

C149AP C153AP F124 C145AP C196AP C420AP D503AP

C151AP D420R F125 C147 C403AP C435AP E516AP

C152 C405 C437

 

Account Number and Title: 299000 Other Liabilities Without Related Budgetary Obligations

Debit Credit

C170 D112 D555 E514 B420 C166 D312 E610

C174R D308 E504 C150 D148 D562

 

Account Number and Title: 299010 Other Liabilities Without Related Budgetary Obligations -

General Fund of the U.S. Government

Debit Credit

D308 D148 D312

 

Account Number and Title: 299100 Other Liabilities - Reductions

Debit Credit

A141 A132 A136 A189

A134 A145 D622

 

Account Number and Title: 299200 Appropriated Dedicated Collections Liability

Debit Credit

A556

 

Account Number and Title: 299500 Estimated Cleanup Cost Liability

Debit Credit

B436 D308 D434 E514 B420 D312 E610

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 32 September 2022

Account Number and Title: 309000 Unexpended Appropriations While Awaiting a Warrant

Debit Credit

A198 A199AP A196AP A197

 

Account Number and Title: 310000 Unexpended Appropriations - Cumulative

Debit Credit

F342 F342

 

Account Number and Title: 310100 Unexpended Appropriations - Appropriations Received

Debit Credit

F108 F127 F148 F342 A104 A170 A202 H400

A110 A198 F107 H406

A155 A199AP F108R H448

 

Account Number and Title: 310200 Unexpended Appropriations - Transfers-In

Debit Credit

F342 A408 A448 A472 A506

A436 A460 A480 H422

A444 A467 A496 H426

 

Account Number and Title: 310300 Unexpended Appropriations - Transfers-Out

Debit Credit

A404 A440 A476 A494 F342

A412 A464 A484 H420

A432 A469 A490 H424

 

Account Number and Title: 310500 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Debit Credit

D304 D306AP D308AP F342 D310R D312R F342

 

Account Number and Title: 310600 Unexpended Appropriations - Adjustments

Debit Credit

A112 A169 F119 F127 A105 A200 F342

A132 D622 F120 F128AP

A136 F106 F122 H428

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 33 September 2022

Account Number and Title: 310700 Unexpended Appropriations - Used - Accrued

Debit Credit

A202AP B416AP B438AP D626AP E109AP B110AP B235 D102R D618R F148R

B134 B418AP B452AP E102AP E204AP B115AP B450R D110R F128R F342

B402AP B428AP D106AP E104AP E412AP

B406AP B430AP D107AP E106AP

B412AP B436AP D134AP E108AP

 

Account Number and Title: 310710 Unexpended Appropriations - Used - Disbursed

Debit Credit

B102AP B108AP B122AP B235 D126AP C132R C136R C138R D108R

B105AP B109AP B130AP B604AP C134R C137R C139R F342

B106AP B110AP B202AP C136AP

B107AP B115AP B234 C408AP

 

Account Number and Title: 310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Debit Credit

D304 D306AP D308AP F342 D310R D312R F342

 

Account Number and Title: 310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Debit Credit

D302 D306AP D308AP F342 D310R D312R F342

 

Account Number and Title: 331000 Cumulative Results of Operations

Debit Credit

F336 F340 F336 F338

 

Account Number and Title: 340000 Fiduciary Net Assets

Debit Credit

H300 H312 H301 H310

 

Account Number and Title: 341000 Contributions to Fiduciary Net Assets

Debit Credit

H310 H100

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 34 September 2022

Account Number and Title: 342000 Withdrawals or Distributions of Fiduciary Net Assets

Debit Credit

H200 H312

 

Account Number and Title: 403400 Anticipated Adjustments to Contract Authority

Debit Credit

A172 A178R F114 A178 F118

 

Account Number and Title: 404400 Anticipated Reductions to Borrowing Authority

Debit Credit

A158 A159 F114 A164 F118

 

Account Number and Title: 404700 Anticipated Transfers to the General Fund of the U.S. 

Government - Current-Year Authority

Debit Credit

B111 B119 B120 B136 F114 A142 A143 F118

 

Account Number and Title: 404800 Anticipated Transfers to the General Fund of the U.S. 

Government - Prior-Year Balances

Debit Credit

B111 B119 B120 B136 F114 A142 A143 F113

 

Account Number and Title: 405000 Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts

Debit Credit

C205 F112 A213

 

Account Number and Title: 406000 Anticipated Collections From Non-Federal Sources

Debit Credit

A140 F116 A220 C116 C609 C616 C640

C107 C117 C612 C626 C646

C109 C154 C614 C628 F112

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 35 September 2022

Account Number and Title: 407000 Anticipated Collections From Federal Sources

Debit Credit

A140 C604 C708 A220 C124 C416 C618 F112

C457 C704 F116 C101 C204 C453 C646

C103 C412 C602 C648

C106 C413 C606 C650

C109 C415 C608 C706

 

Account Number and Title: 408100 Amounts Appropriated From a Specific Treasury-Managed 

Trust Fund TAFS - Receivable - Transferred

Debit Credit

A542 F374 A540 F374R

 

Account Number and Title: 408200 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Transferred

Debit Credit

A542 F376 A540

 

Account Number and Title: 408300 Transfers - Current-Year Authority - Receivable - Transferred

Debit Credit

A542 F378 A540 F378R

 

Account Number and Title: 411100 Debt Liquidation Appropriations

Debit Credit

A104 A196 A197AP A199R F108R A199 F108 F302

 

Account Number and Title: 411200 Liquidation of Deficiency - Appropriations

Debit Credit

A104 A196 A197AP A199R A199 F302

 

Account Number and Title: 411300 Appropriated Receipts Derived From Unavailable Trust or 

Special Fund Receipts

Debit Credit

A184 F302

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 36 September 2022

Account Number and Title: 411400 Appropriated Receipts Derived From Available Trust or 

Special Fund Receipts

Debit Credit

A186 A510 C190 C608 C750 B124AP B128AP B162AP C458 F302

A188 C114 C452 C618 C752 B126 B129 B163AP C604

A195 C124 C454 C622 C754 B126AP B160AP C456 D438

A212 C172 C602 C624 E113

A250 C176 C606 C636

 

Account Number and Title: 411500 Loan Subsidy Appropriation

Debit Credit

A104 A196 A197AP A199R A199 F302

 

Account Number and Title: 411600 Debt Forgiveness Appropriation

Debit Credit

A104 A196 A197AP A199R A199 F302

 

Account Number and Title: 411601 Debt Forgiveness - Cancellation of Debt Adjustment

Debit Credit

A200 F302

 

Account Number and Title: 411700 Loan Administrative Expense Appropriation

Debit Credit

A104 A196 A197AP A199R A199 F302

 

Account Number and Title: 411800 Reestimated Loan Subsidy Appropriation

Debit Credit

A104 F108R F108 F302

 

Account Number and Title: 411900 Other Appropriations Realized

Debit Credit

A104 A196 A199R A125 A199 F108 F148 F302

A155 A197AP F108R

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 37 September 2022

Account Number and Title: 411910 Indefinite Appropriation - Upward Adjustments

Debit Credit

A105 F127 F302

 

Account Number and Title: 411990 Other Appropriations Realized - International Monetary Fund

Debit Credit

H406 H480

 

Account Number and Title: 411991 Other Appropriations Realized - International Monetary Fund 

- Reserve Tranche

Debit Credit

H400 H480

 

Account Number and Title: 411992 Other Appropriations Realized - International Monetary Fund 

- Letter of Credit

Debit Credit

H400 H480

 

Account Number and Title: 411994 Other Appropriations Realized - International Monetary Fund 

- Exchange Rate Changes (NAB)

Debit Credit

H448

 

Account Number and Title: 412000 Anticipated Indefinite Appropriations 

Debit Credit

A102 A196AP C604 F116 A104 A202 C124 C602 C636

A104AP B126 D438 A186 A212 C172 C606 F112

A195 A250 C176 C608

A196 A510 C190 C618

A197AP C114 C452 C622

 

Account Number and Title: 412100 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Cancellation

Debit Credit

A519 F123AP F369

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 38 September 2022

Account Number and Title: 412250 Federal Financing Bank (FFB) - Net Principal Payments

Debit Credit

A252 A253

 

Account Number and Title: 412300 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Temporary Reduction

Debit Credit

A135AP A518 F366

 

Account Number and Title: 412400 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Payable - Temporary Reduction/Cancellation

Debit Credit

F360 F368 A522 A523

 

Account Number and Title: 412500 Loan Modification Adjustment Transfer Appropriation

Debit Credit

A202 F302

 

Account Number and Title: 412600 Amounts Appropriated From Specific Invested TAFS -

Receivable

Debit Credit

A173 A516 F374R A135AP A518 A524 F374

A175 A519 F123AP

 

Account Number and Title: 412700 Amounts Appropriated From Specific Invested TAFS - Payable

Debit Credit

A522 A523 A526 A520

 

Account Number and Title: 412800 Amounts Appropriated From Specific Invested TAFS -

Transfers-In

Debit Credit

A524 A528 A135AP A518 F302

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 39 September 2022

Account Number and Title: 412900 Amounts Appropriated From Specific Invested TAFS -

Transfers-Out

Debit Credit

A522 A530R A531 F302 A526 A530

 

Account Number and Title: 413000 Appropriation to Liquidate Contract Authority Withdrawn

Debit Credit

F302 A169

 

Account Number and Title: 413100 Current-Year Indefinite Contract Authority 

Debit Credit

A166 F304

 

Account Number and Title: 413120 Current-Year Definite Contract Authority

Debit Credit

A166 F304

 

Account Number and Title: 413200 Substitution of Contract Authority

Debit Credit

A187 F304 A176 A704

 

Account Number and Title: 413300 Decreases to Indefinite Contract Authority

Debit Credit

F304 A172 A174 F113

 

Account Number and Title: 413400 Indefinite Contract Authority Withdrawn

Debit Credit

F304 D136

 

Account Number and Title: 413415 Adjustment for Definite Contract Authority - Prior-Year

Debit Credit

F304 D137

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 40 September 2022

Account Number and Title: 413500 Contract Authority Liquidated

Debit Credit

A169 F304 A168 A171 A182

A170 A175 A187

 

Account Number and Title: 413600 Contract Authority To Be Liquidated by Trust Funds

Debit Credit

A175 A173

 

Account Number and Title: 413700 Transfers of Contract Authority - Allocation

Debit Credit

A177 F393 A179 F392

 

Account Number and Title: 413800 Appropriation to Liquidate Contract Authority

Debit Credit

A170 A171 A175 F302

 

Account Number and Title: 413810 Appropriation to Liquidate Contract Authority - FMSTF

Debit Credit

A168

 

Account Number and Title: 413900 Contract Authority Carried Forward

Debit Credit

F304 F304

 

Account Number and Title: 414000 Substitution of Borrowing Authority

Debit Credit

F306 A155 A159

 

Account Number and Title: 414100 Current-Year Indefinite Borrowing Authority

Debit Credit

A152 F306

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 41 September 2022

Account Number and Title: 414120 Current-Year Definite Borrowing Authority

Debit Credit

A152 F306

 

Account Number and Title: 414200 Actual Repayment of Borrowing Authority Converted to Cash -

Current-Year Authority

Debit Credit

F302 B120 B121 B135AP B137AP

 

Account Number and Title: 414201 Modification Adjustment Transfer of Borrowing Authority 

Converted to Cash

Debit Credit

F302 B111

 

Account Number and Title: 414202 Actual Repayment of Definite Borrowing Authority Converted 

to Cash - Prior-Year Balances

Debit Credit

F302 B121 B135AP B137AP

 

Account Number and Title: 414203 Actual Repayment of Indefinite Borrowing Authority 

Converted to Cash - Prior-Year Balances

Debit Credit

F302 B121 B135AP B137AP

 

Account Number and Title: 414300 Current-Year Decreases to Indefinite Borrowing Authority 

Debit Credit

F306 A148 A158 F113

 

Account Number and Title: 414400 Borrowing Authority Withdrawn

Debit Credit

F306 D138

 

Account Number and Title: 414500 Borrowing Authority Converted to Cash

Debit Credit

F306 A156

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 42 September 2022

Account Number and Title: 414600 Actual Repayments of Debt, Current-Year Authority

Debit Credit

F302 B120 B121AP B135AP

B121 B131 B137AP

 

Account Number and Title: 414700 Actual Repayments of Debt, Prior-Year Balances

Debit Credit

F302 B120 B121AP B135AP

B121 B131 B137AP

 

Account Number and Title: 414800 Resources Realized From Borrowing Authority

Debit Credit

A156 F302

 

Account Number and Title: 414900 Borrowing Authority Carried Forward

Debit Credit

F306 F306

 

Account Number and Title: 414910 Borrowing Authority Carried Forward - Transferred

Debit Credit

A218AP A223 F306 A217AP A222 F306

 

Account Number and Title: 415000 Reappropriations - Transfers-In

Debit Credit

A110 F302

 

Account Number and Title: 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

Debit Credit

F302 B111 B119 B136 B139

 

Account Number and Title: 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Debit Credit

F302 B111 B119 B136 B139

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 43 September 2022

Account Number and Title: 415300 Transfers of Contract Authority - Non-Allocation

Debit Credit

A161 A167 F305 A163 A165

 

Account Number and Title: 415400 Appropriation to Liquidate Contract Authority - NonAllocation - Transferred

Debit Credit

A160 A157 F305

 

Account Number and Title: 415500 Appropriation to Liquidate Contract Authority - Allocation -

Transferred

Debit Credit

A180 F392 A181 F393

 

Account Number and Title: 415700 Authority Made Available From Appropriations (special or 

trust), Borrowing Authority and Contract Authority Previously 

Precluded From Obligation

Debit Credit

A192 F132 F316 F354

 

Account Number and Title: 415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

Debit Credit

A192 F132 F316 F354

 

Account Number and Title: 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Debit Credit

A194 F134 F318 F356

 

Account Number and Title: 415900 Repayment of Repayable Advances - Current-Year Authority

Debit Credit

F302

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 44 September 2022

Account Number and Title: 415901 Repayment of Repayable Advances - Prior-Year Balances

Debit Credit

F302 A216

 

Account Number and Title: 416000 Anticipated Transfers - Current-Year Authority

Debit Credit

A417 A468 A476 A478 A418 A472 A532

A470 A474 F104

 

Account Number and Title: 416500 Allocations of Authority - Anticipated From Invested Balances

Debit Credit

A402 A416 F104

 

Account Number and Title: 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Debit Credit

A416 A424 A430 A135AP A420 A422 A426 F376

 

Account Number and Title: 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

Debit Credit

A420 A430 F302

 

Account Number and Title: 416800 Allocations of Realized Authority Reclassified - Authority To 

Be Transferred From Invested Balances - Temporary 

Reduction

Debit Credit

A135AP A422 F364 A424 F362

 

Account Number and Title: 417000 Transfers - Current-Year Authority

Debit Credit

A157 A472 A474 A480 A482 A160 A478 A486

A476 A484 F302

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 45 September 2022

Account Number and Title: 417100 Non-Allocation Transfers of Invested Balances - Receivable

Debit Credit

A532 F378R A536 F378

 

Account Number and Title: 417200 Non-Allocation Transfers of Invested Balances - Payable

Debit Credit

A522 A538 A534

 

Account Number and Title: 417300 Non-Allocation Transfers of Invested Balances - Transferred

Debit Credit

A536 A538 F302

 

Account Number and Title: 417400 Transfers - Current-Year Borrowing Authority Converted to 

Cash

Debit Credit

A418 A417

 

Account Number and Title: 417500 Allocation Transfers of Current-Year Authority for NonInvested Accounts

Debit Credit

A181 A446 A450 A474 A180 A406 A442 A478

A444 A448 A472 A404 A440 A476 F302

 

Account Number and Title: 417590 Allocation Transfers of Current-Year Authority for NonInvested Accounts - International Monetary Fund

Debit Credit

H422 H480 H420

 

Account Number and Title: 417600 Allocation Transfers of Prior-Year Balances

Debit Credit

A436 A444 A448 A454 A404 A432 A440 A452

A438 A446 A450 A406 A434 A442 F302

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 46 September 2022

Account Number and Title: 417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund

Debit Credit

H426 H424

 

Account Number and Title: 418000 Anticipated Transfers - Prior-Year Balances

Debit Credit

A468 A476 A478 A470 A472 A474 F104

 

Account Number and Title: 418300 Anticipated Balance Transfers - Unobligated Balances -

Legislative Change of Purpose

Debit Credit

A468 A476 A478 A470 A472 A474 F104

 

Account Number and Title: 419000 Transfers - Prior-Year Balances

Debit Credit

A472 A474 A480 A482 A476 A478 A484 A486 F302

 

Account Number and Title: 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

Debit Credit

A460 A462 A464 A466 F302

 

Account Number and Title: 419200 Balance Transfers - Unexpired to Expired

Debit Credit

A408 A410 A412 A414 F302

 

Account Number and Title: 419300 Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

Debit Credit

A472 A474 A480 A482 A476 A478 A484 A486 F302

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 47 September 2022

Account Number and Title: 419500 Transfer of Obligated Balances

Debit Credit

A217 A222 A492R A508 A550 A217AP A222AP A488 A494 A548

A217AP A222AP A496 A540 A218 A223 A490 A542 F302

A218AP A223AP A506 A544 A218AP A223AP A492 A546

 

Account Number and Title: 419600 Balance Transfers-In - Expired to Expired

Debit Credit

A467 F302

 

Account Number and Title: 419700 Balance Transfers-Out - Expired to Expired

Debit Credit

F302 A469

 

Account Number and Title: 419900 Transfer of Expired Expenditure Transfers - Receivable

Debit Credit

A458 F372 A456 F372R

 

Account Number and Title: 420100 Total Actual Resources - Collected

Debit Credit

F302 F301AP F302 F314 F390

 

Account Number and Title: 420190 Total Actual Resources - Collected - International Monetary 

Fund

Debit Credit

H480

 

Account Number and Title: 420800 Adjustment to Total Resources - Disposition of Canceled 

Payables

Debit Credit

F302 D145

 

Account Number and Title: 421000 Anticipated Reimbursements

Debit Credit

A702 F116 A706 A708 C182 F112

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 48 September 2022

Account Number and Title: 421100 Anticipated Reimbursements Used for Substitution or 

Liquidation of Contract Authority

Debit Credit

A176 A182 A115

 

Account Number and Title: 421200 Liquidation of Deficiency - Offsetting Collections

Debit Credit

C110 F302

 

Account Number and Title: 421500 Anticipated Expenditure Transfers from Trust Funds

Debit Credit

A114 F116 A498 F112

 

Account Number and Title: 422100 Unfilled Customer Orders Without Advance

Debit Credit

A704 A706 F380R A714 C430 D110AP D618AP

A715 D102AP D120AP F109

C182 D103 D134AP F380

 

Account Number and Title: 422200 Unfilled Customer Orders With Advance

Debit Credit

A704 C182 F382R A710 A711 B610 F110 F382

 

Account Number and Title: 422300 Uncollected Subsidy from Program Account

Debit Credit

C101 F303 C103 F303

 

Account Number and Title: 422500 Expenditure Transfers From Trust Funds - Receivable

Debit Credit

A498 D144 F372R F384R A499 A502 D144R F372 F384

 

Account Number and Title: 423000 Unfilled Customer Orders Without Advance - Transferred

Debit Credit

A546 F380 A544 F380R

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 49 September 2022

Account Number and Title: 423100 Unfilled Customer Orders With Advance - Transferred

Debit Credit

A474 F382 A478 F382R

 

Account Number and Title: 423200 Appropriation Trust Fund Expenditure Transfers - Receivable 

- Transferred

Debit Credit

A542 F384 A540 F384R

 

Account Number and Title: 423300 Reimbursements Earned - Receivable - Transferred

Debit Credit

A542 F386 A540 F386R

 

Account Number and Title: 423400 Other Federal Receivables - Transferred

Debit Credit

A542 F388 A540 F388R

 

Account Number and Title: 423500 Uncollected Subsidy from Program Account - Transferred

Debit Credit

A218 A223AP F303 A217 A222AP F303

 

Account Number and Title: 424000 Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Debit Credit

F148 C205

 

Account Number and Title: 425100 Reimbursements Earned - Receivable

Debit Credit

A714 A715 C430 F386R C185 C186 F144 F386

 

Account Number and Title: 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

Debit Credit

A708 A711 C185 C186 C753 F302

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 50 September 2022

Account Number and Title: 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds 

Paid

Debit Credit

B610 F302

 

Account Number and Title: 425400 Reimbursements Earned - Collected From Non-Federal Sources

Debit Credit

A251 A710 F302

 

Account Number and Title: 425500 Expenditure Transfers from Trust Funds - Collected

Debit Credit

A502 F302

 

Account Number and Title: 426000 Actual Collections of Governmental-Type Fees

Debit Credit

A220 C107 C109 C110 F302

 

Account Number and Title: 426100 Actual Collections of Business-Type Fees

Debit Credit

A220 C107 C109 C116 C117 C110 F302

 

Account Number and Title: 426200 Actual Collections of Loan Principal

Debit Credit

A220 C107 C109 F302

 

Account Number and Title: 426300 Actual Collections of Loan Interest

Debit Credit

A220 C107 C109 C154 F302

 

Account Number and Title: 426400 Actual Collections of Rent

Debit Credit

C109 F302

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 51 September 2022

Account Number and Title: 426500 Actual Collections From Sale of Foreclosed Property

Debit Credit

C109 C612 C614 C616 C628 F302

 

Account Number and Title: 426600 Other Actual Business-Type Collections From Non-Federal 

Sources

Debit Credit

A220 C109 C158 C626 C640 C110 F302

C107 C148 C609 C630 C646

 

Account Number and Title: 426700 Other Actual Governmental-Type Collections From NonFederal Sources

Debit Credit

A220 C107 C109 B118 C110 F302

 

Account Number and Title: 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Debit Credit

C113 C119 C127 C423 C601 B210 B446 C419

C115 C126 C157 C600 D616

 

Account Number and Title: 426900 Actual Collections of Voluntary Insurance Enrollment FeesBusiness Type Fees

Debit Credit

F302

 

Account Number and Title: 427100 Actual Program Fund Subsidy Collected

Debit Credit

C103 C106 F302

 

Account Number and Title: 427300 Interest Collected From Treasury

Debit Credit

C107 C140 C602 C618 C784 B124AP B128AP B162 C457 C708

C109 C204 C606 C702 B126 B129 B162AP C604 F302

C124 C453 C608 C706 B126AP B160AP B163AP C704

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 52 September 2022

Account Number and Title: 427500 Actual Collections From Liquidating Fund

Debit Credit

C413 F302

 

Account Number and Title: 427600 Actual Collections From Financing Fund

Debit Credit

C107 C109 F302

 

Account Number and Title: 427700 Other Actual Collections - Federal/Non-Federal Exception 

Sources

Debit Credit

A220 B135 C109 C646 C110 F302

B121AP C107 C140 C647

 

Account Number and Title: 428300 Interest Receivable From Treasury

Debit Credit

C416 C140

 

Account Number and Title: 428500 Receivable From the Liquidating Fund

Debit Credit

C412 C413

 

Account Number and Title: 428700 Other Federal Receivables

Debit Credit

C415 C416 C648 C650 F388R C140 C647 F388

 

Account Number and Title: 429000 Amortization of Investments in U.S. Treasury Zero Coupon 

Bonds

Debit Credit

E113 F302

 

Account Number and Title: 429500 Adjustments to the Exchange Stabilization Fund (ESF)

Debit Credit

D575 D591 D592 D595 D604 D573 D594 D606

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 53 September 2022

Account Number and Title: 429590 Adjustments to the International Monetary Fund

Debit Credit

H438 H446 H440 H449

 

Account Number and Title: 431000 Anticipated Recoveries of Prior-Year Obligations

Debit Credit

A138 A140 F116 A499AP C136 D120 D138AP F112

C130 D108 D134 D308AP

C132 D110 D136AP D618

 

Account Number and Title: 432000 Adjustments for Changes in Prior-Year Allocations of 

Budgetary Resources

Debit Credit

D140 D144R F334 D142 D144 F334

 

Account Number and Title: 435000 Canceled Authority

Debit Credit

D145 F119 F120 F128AP

 

Account Number and Title: 435100 Partial or Early Cancellation of Authority 

Debit Credit

F301AP F390 F122 F128AP

 

Account Number and Title: 435190 Partial Cancellation of Authority - International Monetary 

Fund

Debit Credit

H428

 

Account Number and Title: 435400 Appropriation Withdrawn

Debit Credit

F302 D622

 

Account Number and Title: 435500 Cancellation of Appropriation From Unavailable Receipts

Debit Credit

F302 F146

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 54 September 2022

Account Number and Title: 435600 Cancellation of Appropriation From Invested Balances

Debit Credit

F302 F121

 

Account Number and Title: 435700 Cancellation of Appropriated Amounts Receivable From 

Invested Trust or Special Funds

Debit Credit

F369 A519AP D141AP F123

 

Account Number and Title: 436000 Appropriation Purpose Fulfilled - Balance Not Available

Debit Credit

F147

 

Account Number and Title: 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

Debit Credit

F302 C780

 

Account Number and Title: 438200 Temporary Reduction - New Budget Authority

Debit Credit

F360 F362 F366 A135

 

Account Number and Title: 438300 Temporary Reduction - Prior-Year Balances

Debit Credit

F360 F362 F366 A135

 

Account Number and Title: 438400 Temporary Reduction/Cancellation Returned by Appropriation

Debit Credit

A108 F391 F360 F364 F368 F369

 

Account Number and Title: 438500 Temporary Sequester Returned for Cancellation 

Debit Credit

F119 F391

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 55 September 2022

Account Number and Title: 438700 Temporary Reduction of Appropriation From Unavailable 

Receipts, New Budget Authority

Debit Credit

F302 A189

 

Account Number and Title: 438800 Temporary Reduction of Appropriation From Unavailable 

Receipts, Prior-Year Balances

Debit Credit

F302 A189

 

Account Number and Title: 439000 Reappropriations - Transfers-Out

Debit Credit

F302 A112

 

Account Number and Title: 439100 Adjustments to Indefinite Appropriations

Debit Credit

F107 F302 F106

 

Account Number and Title: 439200 Permanent Reduction - New Budget Authority

Debit Credit

F302 F304 F306 A131 A133 A136 A185AP

A132 A134 A145

 

Account Number and Title: 439300 Permanent Reduction - Prior-Year Balances

Debit Credit

F302 F304 F306 A131 A133 A136 A145

A132 A134 A144 A185AP

 

Account Number and Title: 439400 Receipts Unavailable for Obligation Upon Collection

Debit Credit

A190 B124AP B128AP B162AP C604 A108 A530R C454 C618 C752

A520 B126 B129 B163AP A188 A531 C602 C622 C754

A530 B126AP B160AP C458 A195 C114 C606 C624 E113

A250 C124 C608 C750 F359

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 56 September 2022

Account Number and Title: 439401 Daily Inflation/Deflation Compensation Adjustment -

Unavailable

Debit Credit

C457 F309 C453

 

Account Number and Title: 439402 Daily Inflation/Deflation Compensation Adjustment -

Previously Unavailable

Debit Credit

A191 A193 F309

 

Account Number and Title: 439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

Debit Credit

A128R A197R A198R F126 A128 F396

 

Account Number and Title: 439502 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Anticipated Current-Year Authority

Debit Credit

F129 A121

 

Account Number and Title: 439504 Obligation Limitation - Temporary - Prior-Year and CurrentYear Budget Authority

Debit Credit

F396 D624

 

Account Number and Title: 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon 

Collection

Debit Credit

F359 A130

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 57 September 2022

Account Number and Title: 439700 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation - 

Realized Current-Year Authority

Debit Credit

B124AP B128AP B162AP F316 A127 F317 F334 F358

B126 B129 B163AP F334

B126AP B160AP F132 F354

 

Account Number and Title: 439701 Appropriations Temporarily Precluded From Obligation -

Realized Prior-Year Authority

Debit Credit

F317 A124

 

Account Number and Title: 439702 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation - 

Anticipated Current-Year Authority

Debit Credit

A150

 

Account Number and Title: 439703 Appropriations Temporarily Precluded From Obligation -

Anticipated Prior-Year Authority

Debit Credit

F319 A149

 

Account Number and Title: 439730 Appropriations Temporarily Precluded From Obligation

Debit Credit

B124AP B128AP B162AP F316 A127

B126 B129 B163AP F354

B126AP B160AP F132

 

Account Number and Title: 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

Debit Credit

B124AP B128AP B162AP F318 A129 E113

B126 B129 B163AP F356

B126AP B160AP F134

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 58 September 2022

Account Number and Title: 439801 Offsetting Collections (Anticipated) Temporarily Precluded 

From Obligation

Debit Credit

A117

 

Account Number and Title: 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily 

Precluded From Obligation

Debit Credit

F358 A139

 

Account Number and Title: 442000 Unapportioned Authority - Pending Rescission

Debit Credit

A136 A137R F308 F312 A137

 

Account Number and Title: 443000 Unapportioned Authority - OMB Deferral

Debit Credit

A126R F308 F312 A126

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 59 September 2022

Account Number and Title: 445000 Unapportioned - Unexpired Authority

Debit Credit

A116 A145 A519AP B162AP D622 A104 A212AP B135 C413AP C704AP

A124 A148 A712R B163AP D624 A105 A220 B450 C416AP C706

A125 A174 B118 C456 F106 A108 A220AP C101AP C452 C706AP

A126 A185AP B121 C457 F108 A110 A250 C103AP C452AP C750

A127 A189 B121AP C604 F113 A123 A250AP C106 C453 C751

A128 A193 B124AP C604R F121 A126R A251 C106AP C602 C752

A129 A199 B126 C608R F122 A128R A252 C107AP C602AP C753

A130 A216 B126AP C704 F123 A137R A408 C109AP C606 C754

A131 A253 B128AP C708 F127 A152 A410 C114 C606AP C755

A132 A426 B129 C708R F128AP A161 A416 C114AP C608 D108

A133 A430 B131 D136 F147 A166 A420 C116AP C609 D108AP

A134 A440 B135AP D137 F312 A167 A444 C117AP C609AP D110

A135 A442 B137AP D138 F334 A176AP A446 C124 C612AP D110AP

A137 A484 B139 D141AP A182AP A448 C124AP C614AP D120

A139 A486 B160AP D438 A184 A450 C130 C616AP D120AP

A144 A499 B162 D438R A186 A458 C130AP C618 D134

A186AP A460 C132 C618AP D134AP

A190 A462 C132AP C622 D136AP

A191 A480 C136 C622AP D138AP

A192 A482 C136AP C624 D308AP

A194 A498 C154AP C626 D618

A195 A499AP C158 C626AP D618AP

A195AP A510 C172 C628AP F107

A196 A510AP C172AP C630 F108R

A197AP A511 C176 C636 F126

A197R A516 C176AP C636AP F128

A198R A528 C182AP C640AP F308

A199R A532 C190 C646AP F334

A200 A706AP C190AP C648AP

A202 A708AP C204 C650AP

A202AP B121AP C204AP C702

A212 B126AP C412AP C702AP

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 60 September 2022

Account Number and Title: 449000 Anticipated Resources - Unapportioned Authority 

Debit Credit

A115 A202AP C114AP C416AP C648AP A102 A140 A468 C608R F114

A117 A212AP C116AP C452AP C650AP A104AP A178R A702 C708R F116

A118 A213 C117AP C602AP C702AP A114 A196AP A712R D438R F129

A121 A220AP C124AP C606AP C704AP A138 A402 C604R F112 F319

A123 A250AP C130AP C609AP C706AP

A142 A470 C132AP C612AP D108AP

A143 A510AP C136AP C614AP D110AP

A149 A706AP C154AP C616AP D120AP

A150 A708AP C172AP C618AP D134AP

A164 B126AP C176AP C622AP D618AP

A176AP C101AP C182AP C626AP F104

A178 C103AP C190AP C628AP F112

A182AP C106AP C204AP C636AP F118

A186AP C107AP C412AP C640AP

A195AP C109AP C413AP C646AP

 

Account Number and Title: 451000 Apportionments

Debit Credit

A120 A442 B126AP C604R F108 A116 B126AP C154AP C609AP C702AP

A135 A499 B128AP C608R F113 A123 B450 C172AP C612AP C704AP

A163 A500 B129 C704 F121 A176AP C101AP C176AP C614AP C706

A165 A512 B137 C708 F122 A177 C103AP C182AP C616AP C706AP

A179 A514 B138 C708R F123 A182AP C106AP C190AP C618 D108AP

A404 A519AP B160AP D107 F127 A186AP C107AP C204AP C618AP D110AP

A406 A534 B162 D114 F128AP A195AP C109AP C412AP C622AP D120AP

A412 A712R B162AP D122 F147 A202AP C114AP C413AP C626AP D134AP

A414 B107 B163AP D126 F308 A212AP C116AP C416AP C628AP D618

A426 B121AP B416 D141AP F312 A220AP C117AP C452AP C636AP D618AP

A430 B124AP C106AP D438R A250AP C124 C602 C640AP F107

A440 B126 C604 F106 A500R C124AP C602AP C646AP F108R

A510AP C130AP C606 C648AP

A706AP C132AP C606AP C650AP

A708AP C136AP C608 C702

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 61 September 2022

Account Number and Title: 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Debit Credit

A123 B126AP C136AP C606AP C648AP A118 C604R C708R

A176AP C101AP C154AP C609AP C650AP A712R C608R D438R

A182AP C103AP C172AP C612AP C702AP

A186AP C106AP C176AP C614AP C704AP

A195AP C107AP C182AP C616AP C706AP

A202AP C109AP C190AP C618AP D108AP

A212AP C114AP C204AP C622AP D110AP

A220AP C116AP C412AP C626AP D120AP

A250AP C117AP C413AP C628AP D134AP

A510AP C124AP C416AP C636AP D618AP

A706AP C130AP C452AP C640AP F112

A708AP C132AP C602AP C646AP

 

Account Number and Title: 461000 Allotments - Realized Resources

Debit Credit

A135 A534 B152 C457 E109 A120 B302R C130AP C416AP C640AP

A148 A712 B154 C604R E204AP A123 B306R C132AP C452 C646AP

A163 A712R B202 C608R E412 A176AP B310 C134 C452AP C648AP

A165 B102 B302 C708R F106 A182AP B404 C136AP C453 C650AP

A189 B104 B306 D107 F108 A186AP B450 C137 C602AP C702AP

A404 B106 B308 D112 F109 A195AP C101AP C138 C606AP C704AP

A406 B107 B314 D114 F110 A202AP C103AP C139 C609AP C706AP

A412 B108 B406 D122 F113 A212AP C106AP C154AP C612AP D108AP

A414 B109 B412 D126 F121 A220AP C107AP C172AP C614AP D110AP

A426 B114 B416 D141AP F122 A250AP C109AP C176AP C616AP D120AP

A430 B116 B417 D436 F123 A500R C112 C182AP C618AP D134AP

A440 B121 B418 D438R F127 A510AP C114AP C190AP C622AP D618AP

A442 B121AP B428 D502 F128AP A706AP C116AP C204AP C626AP F107

A499 B122 B430 D626 F147 A708AP C117AP C412AP C628AP F108R

A500 B135AP B436 E102 F308 B126AP C124AP C413AP C636AP F111

A512 B137 B452 E104 F312

A514 B137AP C406 E106 H402

A519AP B138 C456 E108

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 62 September 2022

Account Number and Title: 462000 Unobligated Funds Exempt From Apportionment

Debit Credit

A119 A406 B109 B316 D438R A104 A416 C106AP C204AP C702

A124 A412 B121 B406 D622 A105 A420 C107AP C412AP C702AP

A127 A414 B121AP B412 E102 A108 A444 C109AP C413AP C704AP

A129 A426 B124AP B416 E104 A110 A446 C112 C416AP C706

A130 A430 B126 B418 E106 A123 A448 C114 C452 C706AP

A131 A440 B126AP B430 E108 A137R A450 C114AP C452AP C750

A132 A442 B128AP C456 E109 A152 A458 C116AP C453 C751

A133 A484 B129 C457 E204AP A166 A460 C117AP C602 C752

A134 A486 B131 C604 E412 A176AP A462 C124 C602AP C753

A135 A499 B135AP C604R F106 A177 A480 C124AP C606 C754

A136 A500 B137 C608R F108 A182AP A482 C130 C606AP C755

A137 A512 B137AP C704 F109 A186 A498 C130AP C608 D108

A139 A514 B138 C708 F110 A186AP A499AP C132 C609AP D108AP

A145 A519AP B152 C708R F113 A190 A500R C132AP C612AP D110

A148 A520 B154 C780 F121 A191 A510 C134 C614AP D110AP

A174 A530 B160AP D107 F122 A192 A510AP C136 C616AP D120

A179 A534 B162 D114 F123 A194 A516 C136AP C618 D120AP

A185AP A712 B162AP D122 F127 A195 A528 C138 C618AP D134

A189 A712R B163AP D126 F128AP A195AP A530R C139 C622 D134AP

A193 B102 B304 D141AP F147 A196 A531 C154AP C622AP D136AP

A216 B103 B306 D436 F312 A197AP A706AP C158 C624 D138AP

A404 B107 B308 D438 A202AP A708AP C172 C626AP D141

A212 B126AP C172AP C628AP D308AP

A212AP B304R C176 C636AP D618AP

A220 B306R C176AP C640 F107

A220AP B312 C182AP C640AP F108R

A250 B404 C190 C646AP F111

A250AP C101AP C190AP C648AP F123AP

A251 C103AP C204 C650AP F310

 

Account Number and Title: 462090 Unobligated Funds Exempt From Apportionment -

International Monetary Fund

Debit Credit

H420 H424 H428 H440 H449 H400 H422 H438 H448

H406 H426 H446

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 63 September 2022

Account Number and Title: 462091 Unobligated Funds Exempt From Apportionment -

International Monetary Fund - New Arrangements to Borrow 

(NAB)

Debit Credit

H424

 

Account Number and Title: 463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund (ESF)

Debit Credit

A501 B444 D573 D606 D612 C113 C127 C600 D592

B210 C419 D594 D608 D614 C115 C148 C601 D604

C119 C157 C784 D610

C126 C423 D575 D616

 

Account Number and Title: 465000 Allotments - Expired Authority

Debit Credit

A112 A469 D103 D134AP F120 A105 A454 C132 D136AP F312

A432 A484 D106 D141AP F121 A408 A467 C136 D138AP

A434 A499 D110AP D436 F123 A410 A480 D102 D308AP

A452 A513 D114 D438 F128AP A436 A499AP D108 D618

A456 A519AP D120AP D618AP F144 A438 C130 D120 F128

A464 A712 D122 D622 F146

A466 D102AP D126 D626

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 64 September 2022

Account Number and Title: 469000 Anticipated Resources - Programs Exempt From 

Apportionment

Debit Credit

A117 A250AP C124AP C602AP C650AP A102 A128R A198R A712R D438R

A121 A470 C130AP C606AP C702AP A104AP A178R A402 C604R F112

A123 A510AP C132AP C609AP C704AP A114 A196AP A468 C608R F129

A128 A706AP C136AP C612AP C706AP A119 A197R A702 C708R

A150 A708AP C154AP C614AP D108AP

A164 B126AP C172AP C616AP D110AP

A176AP C101AP C176AP C618AP D120AP

A178 C103AP C182AP C622AP D134AP

A182AP C106AP C190AP C626AP D618AP

A186AP C107AP C204AP C628AP F104

A195AP C109AP C412AP C636AP F112

A202AP C114AP C413AP C640AP

A212AP C116AP C416AP C646AP

A220AP C117AP C452AP C648AP

 

Account Number and Title: 470000 Commitments - Programs Subject to Apportionment

Debit Credit

A499 B306 B314 D114 F308 B302 B306R D502

B121AP B308 B416 D122 F312

B137 B309 B606 D126

B302R B310 D107 F113

 

Account Number and Title: 472000 Commitments - Programs Exempt From Apportionment

Debit Credit

A499 B306 B416 D126 B304 B306R

B121AP B308 D107 F113

B137 B312 D114 F310

B304R B316 D122 F312

 

Account Number and Title: 480100 Undelivered Orders - Obligations, Unpaid

Debit Credit

A146 B306R B438 D150AP F111 B306 B312 B316

B104 B308 C408 E102 F332 B310 B314 F330

B105 B402 C432 E104

B107 B404 D134 E106

B130 B436 D149 E108

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 65 September 2022

Account Number and Title: 480200 Undelivered Orders - Obligations, Prepaid/Advanced

Debit Credit

B604 C112 F328 B308 B309 F326

 

Account Number and Title: 483100 Undelivered Orders - Obligations Transferred, Unpaid

Debit Credit

A217AP A222AP A488 A490 F330 A218AP A223AP A506 A508 F332

 

Account Number and Title: 483200 Undelivered Orders - Obligations Transferred, 

Prepaid/Advanced

Debit Credit

A494 A548 F326 A496 A550 F328

 

Account Number and Title: 487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders - Obligations, Recoveries

Debit Credit

A499AP D120 D134 D136AP D138AP F332

 

Account Number and Title: 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

Debit Credit

C130 F328

 

Account Number and Title: 488100 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid

Debit Credit

F330 D114

 

Account Number and Title: 488200 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced

Debit Credit

F326 D122

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 66 September 2022

Account Number and Title: 490100 Delivered Orders - Obligations, Unpaid

Debit Credit

A500R B110 B113 B446 F325 A500 B417 B444 D595 E109

A504 B112 B210 B450 A501 B418 B452 D608 E204AP

B402 B428 C614 E102 E412

B406 B430 D112 E104 F324

B412 B436 D134 E106

B416 B438 D591 E108

 

Account Number and Title: 490200 Delivered Orders - Obligations, Paid

Debit Credit

C134 C138 F314 A146 B104 B113 B152 D149

C137 C139 F322 A504 B105 B114 B154 D150AP

A512 B106 B116 B202 D436

A513 B107 B121AP B604 F320

A514 B108 B122 B606 H402

A712 B109 B130 C406

B102 B110 B137 C408

B103 B112 B138 C432

 

Account Number and Title: 493100 Delivered Orders - Obligations Transferred, Unpaid

Debit Credit

A492 F324 A492R F325

 

Account Number and Title: 497100 Downward Adjustments of Prior-Year Unpaid Delivered 

Orders - Obligations, Recoveries

Debit Credit

D102 D141 D308AP D616 F123AP F325

D110 D142 D610 D618 F128

 

Account Number and Title: 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Debit Credit

A511 C136 C753 D108 F322

C132 C751 C755 D308AP

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 67 September 2022

Account Number and Title: 498100 Upward Adjustments of Prior-Year Delivered Orders -

Obligations, Unpaid

Debit Credit

B115 F324 D106 D140 D614

D107 D612 D626

 

Account Number and Title: 498200 Upward Adjustments of Prior-Year Delivered Orders -

Obligations, Paid

Debit Credit

F320 B115 D126

 

Account Number and Title: 510000 Revenue From Goods Sold

Debit Credit

F336 A708 C109 C426 C646

A710 C145 C430 C648

A711 C420 C640 C650

A714 C424 C644 F144AP

 

Account Number and Title: 510900 Contra Revenue for Goods Sold

Debit Credit

D402 D436 D402R F336

 

Account Number and Title: 520000 Revenue From Services Provided

Debit Credit

F144 F336 H301 A186 A711 C145 C422 F144AP

A188 A714 C188 C424

A708 C109 C190 C426

A710 C135 C420 C650

 

Account Number and Title: 520900 Contra Revenue for Services Provided

Debit Credit

D402 D436 D402R F336 H301

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 68 September 2022

Account Number and Title: 531000 Interest Revenue - Other

Debit Credit

F336 H301 A186 C141 C402 C422

A188 C145 C404AP C438

C109 C154 C416 E121

C135 C188 C420 F144AP

 

Account Number and Title: 531100 Interest Revenue - Investments

Debit Credit

C455 C611 E117R H301 A186 C135 C416 C603 E113

C605 C619 F336 A188 C141 C418 C607 E117

A250 C145 C419 C621 E119

A251 C154 C420 C624 F144AP

B144 C188 C422 C784

B153 C402 C423 D612

C109 C404AP C450 D614

 

Account Number and Title: 531200 Interest Revenue - Loans Receivable/Uninvested Funds

Debit Credit

F336 H301 A186 C135 C154 C416 C436

A188 C141 C188 C420 C437AP

C107 C145 C402 C422 F144AP

C109 C148 C404AP C435

 

Account Number and Title: 531300 Interest Revenue - Subsidy Amortization

Debit Credit

F336 E118

 

Account Number and Title: 531400 Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act

Debit Credit

F336 C145

 

Account Number and Title: 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Debit Credit

D402 D424 D402R F336

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 69 September 2022

Account Number and Title: 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit Credit

D402 D424 D436 D438 D402R F336 H301

 

Account Number and Title: 531800 Contra Revenue for Interest Revenue - Investments

Debit Credit

C603 C621 D424 D438 C605 C619 F336

C607 D402 D436 E205 C611 D402R H301

 

Account Number and Title: 531900 Contra Revenue for Interest Revenue - Other

Debit Credit

D402 D424 D436 D438 D402R F336 H301

 

Account Number and Title: 532000 Penalties and Fines Revenue

Debit Credit

F336 H301 A186 C135 C402 C420

A188 C141 C404AP C422

C109 C188 C416 F144AP

 

Account Number and Title: 532400 Contra Revenue for Penalties and Fines

Debit Credit

D424 D436 D438 F336 H301

 

Account Number and Title: 532500 Administrative Fees Revenue

Debit Credit

F336 H301 A186 C135 C188 C416 F144AP

A188 C141 C402 C420

C109 C145 C404AP C422

 

Account Number and Title: 532900 Contra Revenue for Administrative Fees

Debit Credit

D402 D424 D436 D438 D402R F336 H301

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 70 September 2022

Account Number and Title: 540000 Funded Benefit Program Revenue

Debit Credit

F336 H301 A186 C109 C416 C422

A715 C190 C420 F144AP

 

Account Number and Title: 540500 Unfunded FECA Benefit Revenue

Debit Credit

F336 C421

 

Account Number and Title: 540600 Contra Revenue for Unfunded FECA Benefit Revenue

Debit Credit

F336

 

Account Number and Title: 540900 Contra Revenue for Funded Benefit Program Revenue

Debit Credit

D402 D436 D438 D402R F336 H301

 

Account Number and Title: 550000 Insurance and Guarantee Premium Revenue

Debit Credit

F336 H301 C109 C420 C422 C424 F144AP

 

Account Number and Title: 550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue

Debit Credit

D402 D436 D438 D402R F336 H301

 

Account Number and Title: 560000 Donated Revenue - Financial Resources

Debit Credit

F336 H301 A186 C135 C158 C402 C420

A188 C141 C192 C404AP F144AP

 

Account Number and Title: 560900 Contra Revenue for Donations - Financial Resources

Debit Credit

D402 D436 D438 D402R F336 H301

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 71 September 2022

Account Number and Title: 561000 Donated Revenue - Non-Financial Resources

Debit Credit

F336 H301 C102 C164

 

Account Number and Title: 561900 Contra Donated Revenue - Nonfinancial Resources

Debit Credit

D402 D436 D438 D402R F336 H301

 

Account Number and Title: 564000 Forfeiture Revenue - Cash and Cash Equivalents

Debit Credit

F336 A186 C172 C174 D554

 

Account Number and Title: 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents

Debit Credit

D402 D402R F336

 

Account Number and Title: 565000 Forfeiture Revenue - Forfeitures of Property

Debit Credit

F336 A186 C636 D554 D558

 

Account Number and Title: 565900 Contra Forfeiture Revenue - Forfeitures of Property

Debit Credit

D402 D402R F336

 

Account Number and Title: 570000 Expended Appropriations - Used - Accrued

Debit Credit

B110AP B235 D102R D618R F148R A202AP B416AP B438AP D626AP E109AP

B115AP B450R D110R F128R F336 B134 B418AP B452AP E102AP E204AP

B402AP B428AP D106AP E104AP E412AP

B406AP B430AP D107AP E106AP

B412AP B436AP D134AP E108AP

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 72 September 2022

Account Number and Title: 570010 Expended Appropriations - Disbursed

Debit Credit

C132R C136R C138R D108R B102AP B108AP B122AP B235 D126AP

C134R C137R C139R F336 B105AP B109AP B130AP B604AP

B106AP B110AP B202AP C136AP

B107AP B115AP B234 C408AP

 

Account Number and Title: 570500 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Debit Credit

D310R D312R F336 D304 D306AP D308AP F336

 

Account Number and Title: 570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Debit Credit

D310R D312R F336 D304 D306AP D308AP F336

 

Account Number and Title: 570900 Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Debit Credit

D310R D312R F336 D302 D306AP D308AP F336

 

Account Number and Title: 571300 Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the 

General Fund of the U.S. Government

Debit Credit

C133

 

Account Number and Title: 572000 Financing Sources Transferred In Without Reimbursement

Debit Credit

E610 F336 A550 E606 E608

 

Account Number and Title: 573000 Financing Sources Transferred Out Without Reimbursement

Debit Credit

A548 E510 E512 E514 F336

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 73 September 2022

Account Number and Title: 573500 Appropriated Dedicated Collections to be Transferred In

Debit Credit

A184

 

Account Number and Title: 573600 Appropriated Dedicated Collections to be Transferred Out

Debit Credit

A556

 

Account Number and Title: 574000 Appropriated Dedicated Collections Transferred In

Debit Credit

F336 A133AP A184 A185 A189AP

 

Account Number and Title: 574500 Appropriated Dedicated Collections Transferred Out

Debit Credit

A133 A183 A185AP A189 F146 F336

 

Account Number and Title: 575000 Expenditure Financing Sources - Transfers-In

Debit Credit

A456 A499 D144R F336 A458 A510 C109 C415

A498 A511 C403 D144

 

Account Number and Title: 575500 Non-Expenditure Financing Sources - Transfers-In - Other

Debit Credit

A135AP A223 A518 A546 A161 A218AP A420 A462 A516

A218 A223AP A519 F123AP A167 A223AP A438 A467 A528

A218AP A422 A542 F336 A171 A410 A446 A474 A531

A173 A416 A450 A482 A532

A177 A418 A454 A508

 

Account Number and Title: 575600 Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers

Debit Credit

F336 A147 C196 E516

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 74 September 2022

Account Number and Title: 576000 Expenditure Financing Sources - Transfers-Out

Debit Credit

A500 A512 A514 A500R D141 D142 F123AP F336

A501 A513 D140

 

Account Number and Title: 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

Debit Credit

A134 A217AP A426 A466 A520 A217 A222AP A523 A544

A145 A222AP A430 A469 A530 A217AP A424 A530R F336

A163 A406 A434 A478 A534 A222 A522 A540

A165 A414 A442 A486 F121

A179 A417 A452 A488

 

Account Number and Title: 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

Debit Credit

A143 A144 B111 B139 F336

 

Account Number and Title: 577500 Non-Budgetary Financing Sources Transferred In

Debit Credit

F336 C155 C420 E604 F144AP

 

Account Number and Title: 577600 Non-Budgetary Financing Sources Transferred Out

Debit Credit

D148 D149AP E508 E509 F336

 

Account Number and Title: 578000 Imputed Financing Sources

Debit Credit

F336 E402

 

Account Number and Title: 579000 Other Financing Sources

Debit Credit

F336 C119 C145 C430

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 75 September 2022

Account Number and Title: 579100 Adjustment to Financing Sources - Credit Reform

Debit Credit

A202AP A208 D147AP D150 A206 D147 D149 D150AP

A204 D146 D149AP F336

 

Account Number and Title: 579200 Financing Sources To Be Transferred Out - Contingent 

Liability

Debit Credit

B425 F336

 

Account Number and Title: 579500 Seigniorage

Debit Credit

F336 C145

 

Account Number and Title: 580000 Tax Revenue Collected - Not Otherwise Classified

Debit Credit

F336 A186 C135 C143AP

A188 C141 D586

 

Account Number and Title: 580100 Tax Revenue Collected - Individual

Debit Credit

F336 A188 C135 C141 C143AP D586

 

Account Number and Title: 580200 Tax Revenue Collected - Corporate

Debit Credit

F336 A188 C135 C141 C143AP D586

 

Account Number and Title: 580300 Tax Revenue Collected - Unemployment

Debit Credit

F336 A188 C135 C141 C143AP D586

 

Account Number and Title: 580400 Tax Revenue Collected - Excise

Debit Credit

F336 A188 C135 C141 C143AP D586

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 76 September 2022

Account Number and Title: 580500 Tax Revenue Collected - Estate and Gift

Debit Credit

F336 A188 C135 C141 C143AP D586

 

Account Number and Title: 580600 Tax Revenue Collected - Customs

Debit Credit

F336 A188 C135 C141 C143AP D586

 

Account Number and Title: 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

Debit Credit

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 582100 Tax Revenue Accrual Adjustment - Individual

Debit Credit

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 582200 Tax Revenue Accrual Adjustment - Corporate

Debit Credit

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 582300 Tax Revenue Accrual Adjustment - Unemployment

Debit Credit

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 582400 Tax Revenue Accrual Adjustment - Excise

Debit Credit

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 582500 Tax Revenue Accrual Adjustment - Estate and Gift

Debit Credit

C143AP D586 F336 C402 C404AP C422

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 77 September 2022

Account Number and Title: 582600 Tax Revenue Accrual Adjustment - Customs

Debit Credit

C143AP D586 F336 C402 C404AP C422

 

Account Number and Title: 583000 Contra Revenue for Taxes - Not Otherwise Classified

Debit Credit

D402 D424 D438 D402R F336

 

Account Number and Title: 583100 Contra Revenue for Taxes - Individual

Debit Credit

D402 D424 D438 D402R F336

 

Account Number and Title: 583200 Contra Revenue for Taxes - Corporate

Debit Credit

D402 D424 D438 D402R F336

 

Account Number and Title: 583300 Contra Revenue for Taxes - Unemployment

Debit Credit

D402 D424 D438 D402R F336

 

Account Number and Title: 583400 Contra Revenue for Taxes - Excise

Debit Credit

D402 D424 D438 D402R F336

 

Account Number and Title: 583500 Contra Revenue for Taxes - Estate and Gift

Debit Credit

D402 D424 D438 D402R F336

 

Account Number and Title: 583600 Contra Revenue for Taxes - Customs

Debit Credit

D402 D424 D438 D402R F336

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 78 September 2022

Account Number and Title: 589000 Tax Revenue Refunds - Not Otherwise Classified

Debit Credit

B118 B416 F336

 

Account Number and Title: 589100 Tax Revenue Refunds - Individual

Debit Credit

B118 B416 F336

 

Account Number and Title: 589200 Tax Revenue Refunds - Corporate

Debit Credit

B118 B416 F336

 

Account Number and Title: 589300 Tax Revenue Refunds - Unemployment

Debit Credit

B118 B416 F336

 

Account Number and Title: 589400 Tax Revenue Refunds - Excise

Debit Credit

B118 B416 F336

 

Account Number and Title: 589500 Tax Revenue Refunds - Estate and Gift

Debit Credit

B118 B416 F336

 

Account Number and Title: 589600 Tax Revenue Refunds - Customs

Debit Credit

B118 B416 F336

 

Account Number and Title: 590000 Other Revenue

Debit Credit

F144 F336 H301 A186 C135 C402 C422

A188 C141 C404AP C424

B200 C145 C416 C630

C109 C188 C420 F144AP

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 79 September 2022

Account Number and Title: 590900 Contra Revenue for Other Revenue

Debit Credit

D402 D424 D436 D438 D402R F336 H301

 

Account Number and Title: 591900 Revenue and Other Financing Sources - Cancellations

Debit Credit

F119 F120 F122 F128AP F336

 

Account Number and Title: 592100 Valuation Change in Investments - Exchange Stabilization 

Fund (ESF)

Debit Credit

D579R F336 D579

 

Account Number and Title: 592200 Valuation Change in Investments for Federal Government 

Sponsored Enterprise

Debit Credit

D503R F336 D503

 

Account Number and Title: 592300 Valuation Change in Investments - Beneficial Interest in Trust

Debit Credit

D503R F336 C135 C141 D503

 

Account Number and Title: 599000 Collections for Others - Statement of Custodial Activity

Debit Credit

C141AP C142 C143AP D584 F336

 

Account Number and Title: 599100 Accrued Collections for Others - Statement of Custodial 

Activity

Debit Credit

C402AP C404 C143AP D422 D424AP D584 F336

 

Account Number and Title: 599300 Offset to Non-Entity Collections - Statement of Changes in Net 

Position

Debit Credit

C143AP C146AP C196AP D585 F336

C145AP C147 D503AP

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 80 September 2022

Account Number and Title: 599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

Debit Credit

C403AP C405 C420AP E516AP F336 C143AP C196AP D585

C146AP D420R F336

 

Account Number and Title: 599700 Financing Sources Transferred In From Custodial Statement 

Collections

Debit Credit

F336 A212 A220 C109 C189

 

Account Number and Title: 599800 Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government

Debit Credit

A210 F336

 

Account Number and Title: 610000 Operating Expenses/Program Costs

Debit Credit

A146 B107 B436 D107 E104 C132 C139AP D308AP E114 F336

A514 B138 B444 D126 E108 C134 D102 D582 E116 H300

B102 B154 B604 D134 E204AP C136AP D108 E110 E414

B104 B402 B606 D510 E412 C138AP D110 E112 F128

B105 B406 C102 D534 E418

B106 B412 D106 E102 E506

 

Account Number and Title: 615000 Expensed Asset

Debit Credit

B402 F336

 

Account Number and Title: 619000 Contra Bad Debt Expense - Incurred for Others

Debit Credit

F336

 

Account Number and Title: 619900 Adjustment to Subsidy Expense

Debit Credit

F336 D112AP D113 D149AP D150

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 81 September 2022

Account Number and Title: 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

Debit Credit

B109 B418 F336 H300

 

Account Number and Title: 632000 Interest Expenses on Securities

Debit Credit

B109 B418 E124 E126 F336 H300

 

Account Number and Title: 633000 Other Interest Expenses

Debit Credit

B109 B416 B418 D612 D614 F336 H300

 

Account Number and Title: 633800 Remuneration Interest

Debit Credit

B210

 

Account Number and Title: 634000 Interest Expense Accrued on the Liability for Loan Guarantees

Debit Credit

E122 F336

 

Account Number and Title: 640000 Benefit Expense

Debit Credit

B402 D106 D126 E104 C132 D108 D308AP

B604 D107 D134 E106 D102 D110 F336

 

Account Number and Title: 650000 Cost of Goods Sold

Debit Credit

C630 C648 D538 E110 B108AP C134 D102 D566R E116

C642 D106 D566 E114 C132 C414 D308AP E112 F336

C646 D107 E102 E408

 

Account Number and Title: 660000 Applied Overhead

Debit Credit

E110 E112 E114 E116 F336 D514 E404 F336

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 82 September 2022

Account Number and Title: 661000 Cost Capitalization Offset

Debit Credit

F336 D514 F336

 

Account Number and Title: 671000 Depreciation, Amortization, and Depletion

Debit Credit

E120 E110 E114 E404

E112 E116 F336

 

Account Number and Title: 672000 Bad Debt Expense

Debit Credit

D404 D420 F336

 

Account Number and Title: 673000 Imputed Costs

Debit Credit

E402 F336

 

Account Number and Title: 679000 Other Expenses Not Requiring Budgetary Resources

Debit Credit

B405 C137 D518 D582 E416 B108AP D128 D566R F336

B424 C138AP D528 E406 B424R D526 D580 H300

C136AP C139AP D566 E410 C414 D528R E109R

 

Account Number and Title: 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees 

Debit Credit

F336 B407

 

Account Number and Title: 680000 Future Funded Expenses

Debit Credit

B420 D112AP F130 B105 B436 D146 F336

B424 D113 F336 B424R D145 D147AP H300

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 83 September 2022

Account Number and Title: 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

Debit Credit

B422 F336 H300

 

Account Number and Title: 690000 Non-Production Costs

Debit Credit

B102 B406 B604 D107 E102 B108AP C134 D102 D110 F336

B402 B436 D106 D134 F336 C132 C414 D108 D308AP H300

 

Account Number and Title: 711000 Gains on Disposition of Assets - Other

Debit Credit

F338 H301 C161 C615 C628 C644 C648

C610 C626 C630 C646 E602

 

Account Number and Title: 711100 Gains on Disposition of Investments

Debit Credit

F338 H301 C602 C608 C622 C702 C752

C606 C618 C624 C706 C753

 

Account Number and Title: 711200 Gains on Disposition of Borrowings

Debit Credit

F338 H301 B121AP B131 B135

 

Account Number and Title: 717100 Gains on Changes in Long-Term Assumptions - From 

Experience

Debit Credit

F338 D570

 

Account Number and Title: 717200 Losses on Changes in Long-Term Assumptions - From 

Experience

Debit Credit

D571 F340

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 84 September 2022

Account Number and Title: 718000 Unrealized Gains

Debit Credit

F338 H301 D589

 

Account Number and Title: 718100 Unrealized Gain - Exchange Stabilization Fund (ESF)

Debit Credit

D592

 

Account Number and Title: 719000 Other Gains

Debit Credit

F338 H301 A208 D440 D575 D610

B450 D569 D578 D618

C613 D574 D604

 

Account Number and Title: 719090 Gains on International Monetary Fund Assets

Debit Credit

H438 H446

 

Account Number and Title: 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest 

and Charges

Debit Credit

D612 D614

 

Account Number and Title: 721000 Losses on Disposition of Assets - Other

Debit Credit

C161 C615 C630 C648 E602 F340 H300

C609 C626 C644 D418

C610 C628 C646 E502

 

Account Number and Title: 721100 Losses on Disposition of Investments

Debit Credit

C602 C608 C622 C704 C754 F340 H300

C604 C618 C624 C708 C755

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 85 September 2022

Account Number and Title: 721200 Losses on Disposition of Borrowings

Debit Credit

B121AP B131 B137 C149 C153 F340 H300

 

Account Number and Title: 727100 Gains on Changes in Long-Term Assumptions

Debit Credit

F338 D570

 

Account Number and Title: 727200 Losses on Changes in Long-Term Assumptions

Debit Credit

D571 F340

 

Account Number and Title: 728000 Unrealized Losses

Debit Credit

D589 F340 H300

 

Account Number and Title: 728100 Unrealized Losses - Exchange Stabilization Fund (ESF)

Debit Credit

D594

 

Account Number and Title: 729000 Other Losses

Debit Credit

A206 C194 D542 D572 D608 B424R C137 F340 H300

B108 C613 D548 D573 D626

B424 D442 D564 D576

B452 D523 D568 D606

 

Account Number and Title: 729090 Losses on International Monetary Fund Assets

Debit Credit

H402 H440 H449

 

Account Number and Title: 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest 

and Charges

Debit Credit

D612 D614

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 86 September 2022

Account Number and Title: 729200 Other Losses From Impairment of Assets

Debit Credit

C613 F340 H300

 

Account Number and Title: 730000 Extraordinary Items

Debit Credit

D550 F338 H301 F340 H300

 

Account Number and Title: 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit Credit

D306 D312 F338 H301 D308 D310 F340 H300

 

Account Number and Title: 740100 Prior-Period Adjustments Due to Changes in Accounting 

Principles

Debit Credit

D306 D532 F338 D308 D310 F340 H300

D312 D536 H301

 

Account Number and Title: 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

Debit Credit

D306 D312 F338 H301 D308 D310 F340 H300

 

Account Number and Title: 750000 Distribution of Income - Dividend

Debit Credit

C435AP C437 C149AP C153AP F125 F340

 

Account Number and Title: 760000 Changes in Actuarial Liability

Debit Credit

B426 F338 B426R F340

 

Account Number and Title: 801000 Guaranteed Loan Level

Debit Credit

G102 F344 F352

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 87 September 2022

Account Number and Title: 801500 Guaranteed Loan Level - Unapportioned

Debit Credit

G104 G102

 

Account Number and Title: 802000 Guaranteed Loan Level - Apportioned

Debit Credit

F346 G106 G104

 

Account Number and Title: 804000 Guaranteed Loan Level - Used Authority

Debit Credit

F344 G106

 

Account Number and Title: 804500 Guaranteed Loan Level - Unused Authority

Debit Credit

F352 F346

 

Account Number and Title: 805000 Guaranteed Loan Principal Outstanding

Debit Credit

G108 G110

 

Account Number and Title: 805300 Guaranteed Loan New Disbursements by Lender

Debit Credit

F348 G108

 

Account Number and Title: 806500 Guaranteed Loan Collections, Defaults, and Adjustments

Debit Credit

G110 F350

 

Account Number and Title: 807000 Guaranteed Loan Cumulative Disbursements by Lenders

Debit Credit

F350 F348

 
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transaction Postings

R = The USSGL transaction mentions ‘Reverse’ in the Comment.

AP = The USSGL transaction mentions ‘Also Post’ in the Comment.

Bulletin No. 2022-16 III AP - 88 September 2022

Account Number and Title: 809100 Partial or Early Cancellation of Authority

Debit Credit

E204 F301 F390AP

 

Account Number and Title: 809200 Offset for Partial or Early Cancellation of Authority

Debit Credit

F301 F390AP E204

 

Account Number and Title: 880100 Offset for Purchases of Assets

Debit Credit

C132R C134R C136R C138R F370 B152AP B430AP D134AP G122

B402AP B438AP D514AP G124

B406AP B604AP G120

 

Account Number and Title: 880200 Purchases of Property, Plant, and Equipment

Debit Credit

B402AP B604AP D514AP C132R C134R C136R C138R F370

B406AP D134AP G120

 

Account Number and Title: 880300 Purchases of Inventory and Related Property

Debit Credit

B402AP B430AP B604AP D514AP C132R C134R C136R C138R F370

B406AP B438AP D134AP G122

 

Account Number and Title: 880400 Purchases of Assets - Other

Debit Credit

B152AP B406AP D134AP G124 C132R C134R C136R C138R F370

B402AP B604AP D514AP G122
Part 1, Section IV: USSGL Account Attributes

To meet external reporting requirements, agencies need data at a level below the 6-digit USSGL account. 

Agencies’ systems must capture this information at the transaction level by recording transactions using 

USSGL 6-digit accounts plus attributes. This section provides an Attribute Definition Report and an 

Attribute Table for both proprietary and budgetary USSGL accounts and attributes reported to the 

Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS).

The Attribute Definition report provides definitions and related information for all attributes associated with 

each entry. Agencies report on those attributes described in the detailed financial information entity. The 

Attribute Table shows USSGL accounts, account titles, and normal balance indicators for USSGL accounts 

that agencies use for GTAS reporting. Also, the tables show related attributes agencies must provide for 

each USSGL account reported in GTAS.

The USSGL proprietary account data in the Attribute Table shows the related attribute information captured 

at the transaction level that support production of the Financial Report of the United States Government.

The USSGL crosswalks for the financial statements reference these attributes as a requirement for proper 

reporting on the particular financial statement line items.

Attributes are like adjectives that further describe a USSGL account in order to meet a specific reporting 

requirement. Domain values are all of the possible valid choices within an attribute. For example, if there is 

a red chair and a blue chair in a room, then you only need one attribute to describe them: color. The valid 

domain values within the attribute “color” would be “red” or “blue.” If you wanted the red chair, there would 

be no need to use additional adjectives such as weight, height, or size to describe it. This is because, in 

this example, color is enough to uniquely identify the chair. Therefore, only those attributes and those 

domain values that are necessary to uniquely identify the reporting requirement appear on the crosswalks.

Note:

Some USSGL accounts do not have certain attributes in this document for reporting purposes, but do require these attributes 

for accounting purposes. An example is downward adjustments of prior -year obligations. For reporting purposes, the following 

USSGL Accounts do not need the reimbursable flag attribute with the domain values of direct and reimbursable: USSGL 

accounts 487100, “Downward Adjustments of Prior-Year Unpaid Undelivered Orders–Obligations, Recoveries,” 487200, 

“Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders–Obligations, Refunds Collected,” 497100, 

“Downward Adjustments of Prior-Year Unpaid Delivered Orders–Obligations, Recoveries,” and 497200, “Downward Adjustments 

of Prior-Year Paid Delivered Orders–Obligations, Refunds Collected.” However, at year-end these accounts close to the 

following USSGL accounts which require the reimbursable flag attribute for reporting: USSGL accounts 480100, “Undelivered 

Orders–Obligations, Unpaid,” 480200, “Undelivered Orders–Obligations, Prepaid/Advanced,” 490100, “Delivered Orders–

Obligations, Unpaid,” and 490200, “Delivered Orders–Obligations, Paid.” Therefore, an agency must similarly identify the 

adjustment accounts to close these accounts properly.

Section IV Page Number

USSGL Attribute Definition Report (ADR) IV ADR - 1

USSGL Account Attribute Table (AT) IV AT - 1

Page 1 of 1
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2022-12 IV ADR - 1 June 2022

Anticipated Indicator Anticipated Indicates that the transaction is expected or anticipated to 

occur in the current fiscal year.

N - No,

Y - Yes

1/A USSGL USSGL

Apportionment Category 

B Program Code

Apport Cat B The code representing the category A/B and B program used 

on the SF 132 apportionment schedule. Apportionment 

Category B Program Code is a four digit number that 

represents a line on the apportionment schedule. The category 

B program code is required if the apportionment category is 

A/B or B. Category B programs are subject to the AntiDeficiency Act.

#### - Apportionment Category B 

Program Code

4/N OMB Circ. 

No. A-11

Bulk File

Apportionment Category 

Code

Apport Cat Identifies OMB apportionments by quarters (Category A) or 

by other specified time periods, programs, activities, projects, 

objects, or combinations of these (Category B), or are not 

subject to apportionment (Category E).

A - Category A - Quarterly 

Apportionments,

B - Category B - Apportionments 

other than quarterly,

E - Exempt from Apportionment

1/A OMB Circ. 

No. A-11

Bulk File

Authority Type Code Auth Type Code Distinguishes among the types of budgetary resources, where 

it is not possible to do so by the USSGL Account Number 

Code. For example, the USSGL rescission accounts (USSGL 

accounts 439200 and 439300) do not distinguish between 

rescissions of appropriations or contract authority.

B - Borrowing Authority,

C - Contract Authority,

D - Advance Appropriation,

E - Appropriation (Advance

Funding) available in Prior Year,

F - Appropriation (Advance 

Funding) available from 

Subsequent Year,

P - Appropriation (excluding 

Advance Funding),

R - Reappropriation,

S - Spending Authority from 

Offsetting Collections,

X - Transfer of Borrowing 

Authority Converted to Cash

1/A OMB Circ. 

No. A-11, 

TFM 2-4200

Bulk File

Availability Time 

Indicator

Avail Time Indicates whether a budgetary resource is available for new 

obligations in the current period, or in a subsequent period 

within the current fiscal year or after being reapportioned in a 

future fiscal year.

A - Available in current period,

S - Available in subsequent period

1/A OMB Circ. 

No. A-11

Bulk File

BEA Category Indicator BEA Cat Indicates whether the Budget Enforcement Act (BEA) 

category is mandatory or discretionary.

D - Discretionary,

M - Mandatory

1/A OMB Circ. 

No. A-11

Bulk File
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2022-12 IV ADR - 2 June 2022

Begin End Indicator Begin/End Indicates whether the balance or an USSGL account/attribute 

combination is at the start of the fiscal year or at the end of a 

period. 

B - Beginning Balance,

E - Ending Balance

1/A TFM Bulk File

Borrowing Authority 

From the Public

Borrowing 

Authority From

the Public

Definite Indefinite Borrowing Authority from the Public D - Definite,

I - Indefinite,

M - Mixed,

N - Null

1/C MTS TAS

Borrowing Authority 

From the Treasury

Borrowing 

Authority From 

the Treasury

Definite Indefinite Borrowing Authority D - Definite,

I - Indefinite,

M - Mixed,

N - Null

1/C Treasury TAS

Borrowing Source Code Borrow Source Indicates whether borrowing took place from the public, 

Treasury, or a federal financing bank.

F - Federal Financing Bank,

P - Public,

T - Treasury

1/A TFM, OMB 

Circ. No. A-11

Bulk File

Budget Object Class Budget Object 

Class

Budget Object Classes represent the categories in a 

classification system that presents obligations by the items or 

services purchased by the Federal Government

#### - Budget Object Class Code 4/N OMB Circ. 

No. A-11

Bulk File

Budgetary Impact 

Indicator

Budgetary 

Impact Indicator

Indicates whether financing resources and non-exchange 

revenue have an impact on the budget.

D - Budgetary Impact,

E - Non-Budgetary Impact

1/A TFM Bulk File

Budgetary Proprietary 

Code

Budg/Prop Indicates if a USSGL account is reported on a budgetary, 

proprietary statement or both. For example, USSGL account 

161000 Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service is reported on the Balance Sheet 

and the Schedule P. USSGL account 161000 domain value 

will be A. 

A - Both Budgetary and 

Proprietary,

B - Budgetary,

P - Proprietary

1/A OMB Circ. 

No. A-11, 

OMB Circ. 

No. A-136, 

TFM

USSGL

Bureau Code Bureau Code Identifies the Code used to associate ATB activity to a 

specific Bureau within that Agency. Allows Agencies with 

TAS/ATB activity crossing multiple Bureaus to be able to 

create Bureau level Financial Statements within an Agency. 

This Attribute is not required for monthly GTAS Bulkdata 

submissions. It is strictly for use by Agencies for their own 

internal reporting needs.

##### - Bureau Code 5/C Agency Bulk File

Contract Authority Contract 

Authority

Definite or Indefinite Contract Authority D - Definite,

I - Indefinite,

M - Mixed,

N - Null

1/C MTS TAS
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2022-12 IV ADR - 3 June 2022

Credit Cohort Year Cohort Yr Fiscal year when direct loans are obligated or guarantees 

committed by a program, even if disbursements occur in 

subsequent fiscal years.

1001 - OPIC Working Capital,

1992-2023

4/N OMB Circ. 

No. A-11

Bulk File

Custodial Noncustodial 

Indicator

Cust/Noncust Custodial amounts are reported on the Statement of Custodial 

Activity (SCA) or on the custodial footnote. Noncustodial 

amounts are not reported on the SCA nor on the custodial 

footnote.

A - Non-custodial,

S - Custodial

1/A SFFAS #7, 

OMB Circ. 

No. A-136

Bulk File

Debit Credit Indicator Debit/Credit Indicates whether the balance reported is a debit or credit. C - Credit,

D - Debit

1/A OMB Circ. 

No. A-11, 

OMB Circ. 

No. A-136, 

TFM

Bulk File

Disaster Emergency Fund 

Code

DEFC Distinguishes whether the budgetary resources, obligations 

incurred, unobligated and obligated balances, and outlays are 

classified as disaster, emergency, wildfire suppression or 

none of the three. Note - Once one of the three has been 

identified, the title "Disaster/Emergency/Wildfire 

Suppression", for example, will be replaced with the actual 

title identified by OMB such as "Emergency PL 115-56." For 

the current list of DEFC values, visit the Disaster and 

Emergency Funding Tracking Dashboard 

(https://community.max.gov/x/cYW9V).

1 or 3 character OMB approved 

value

3/C OMB 

Guidance/TF

M

Bulk File

Exchange Nonexchange 

Code

Exch/Nonexch Indicates whether the revenue, gains or losses balances being 

reported is exchange (X), nonexchange (T) or (E) exchange 

revenue with little or no associated costs. 

E - Exchange without associated 

costs,

T - Nonexchange,

X - Exchange

1/A SFFAS #7, 

TFM 

Bulk File

Federal Non-Federal 

Code

Fed/NonFed Indicates the type of entity involved in transactions with the 

reporting entity: other federal entities (F); non-federal entities 

such as private/local/state/tribal/foreign governments (N), 

exceptions for other non-federal partners (E), unidentified 

federal activity that does not have a trading partner (Z), or 

General Fund of the U.S. Government only (G). 

E - Non Federal Exception,

F - Federal,

G - General Fund of the U.S. 

Government Only,

N - Non Federal,

Z - Non-Reciprocating Federal 

Activity

1/A SFFAS #7, 

TFM 

Bulk File

Financing Account Code Financing 

Account Code

Indicates whether the federal account symbol is a Direct Loan 

Financing Account, a Guaranteed Loan Financing Account, 

or is not a financing account as defined by the Federal Credit 

Reform Act of 1990.

D - Direct,

G - Guaranteed,

N - Nonfinancing

1/A SF 133, 

Schedule P

TAS
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2022-12 IV ADR - 4 June 2022

GTAS Fund Type Code Fund Type A classification established in law that describes an OMB 

account's relationship to the government, and the source of 

the receipts that the account is provided. The first digit (and 

sometimes second digit, as well) of the Treasury Account 

Main Code is also used to designate General Fund category 

(Treasury Financial Manual (TFM) Volume I, Part 2, Chapter 

1500).

CF - Clearing Account (F3500-

F3885),

DF - Deposit Fund. (6000-6999),

EC - Consolidated Working Fund 

(3900-3959),

EG - General Fund (0000-3899),

EM - Management Fund (3960-

3999),

EP - Public Enterprise Revolving 

Funds (4000-4499),

ER - Intragovernmental Revolving 

Funds (4500-4999),

ES - Special Fund (5000-5999),

ET - Trust Non-revolving Fund 

(8000-8399 & 8500-8999),

GA - General Fund of the U.S. 

Government Authority,

MR - Miscellaneous Unavailable 

Receipts (9500-9550),

TR - Trust Revolving Fund (8400-

8499),

UG - Unavailable General Fund 

Receipt (0000-3499),

US - Unavailable Special Fund 

Receipt (5000-5999),

UT - Unavailable Trust NonRevolving Fund Receipt (8000-

8399 & 8500-8999)

2/A FAST Book TAS

Normal Balance Indicator Norm Bal Normal condition of the balance in an USSGL account (debit 

or credit).

C - Credit,

D - Debit

1/A SF 133, 

Schedule P

USSGL
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2022-12 IV ADR - 5 June 2022

Prior Year Adjustment 

Code

PY Adj Changes to obligated or unobligated balances that occurred in 

the previous fiscal year but were not recorded in the 

appropriate TAFS as of October 1 of the current fiscal year. 

Exclude upward and downward adjustments to currentyear/prior-year obligations and most reclassifications from 

clearing accounts.

B - Adjustment to prior-year 

reporting - backdated in Treasury's 

central accounting system,

P - Adjustment to prior-year 

reporting - not backdated in 

Treasury's central accounting 

system,

X - Not an adjustment to prioryear reporting

1/A OMB Circ. 

No. A-11

Bulk File

Program Report Category 

Code

Program Rpt Cat Identifies a program report category that agencies use when 

reporting their obligations in their detailed financial 

information. Agencies may use this code when reporting 

either Category A or Category B obligations. Unlike the 

Apportionment Category B Program, this code is NOT 

subject to the Anti-Deficiency Act.

## - Program Report Category 

Code

2/N OMB Circ. 

No. A-11

Bulk File

Reduction Type Code Reduction Type The code representing the type of reduction being reported 

(e.g., Across The Board, Sequestration or Other) in detailed 

financial information. 

ATB - Across The Board 

reduction,

OTR - Reductions other than ATB 

and SEQ,

SEQ - Sequestration,

XXX - N.A.

3/A OMB Circ. 

No. A-11

Bulk File

Reimbursable Flag 

Indicator

Reimb Flag Indicates whether amounts for goods, services, and joint 

project support are financed by offsetting collections.

D - Direct,

R - Reimbursable

1/A OMB Circ. 

No. A-11

Bulk File

Reporting Type Code Reporting Type 

Code

Indicates at the TAS level activity related to non-federal 

ownership interest or statutory dedication of specifically 

identified revenues to designated activities.

E - Dedicated Collection,

F - Fiduciary,

U - Undesignated

1/A SFFAS 27 TAS
Part 1 Fiscal Year 2022 Reporting

SUPPLEMENT Section IV

U.S. Standard General Ledger - Account Attribute Definition Report

Attribute Name Short

Name Attribute Definition Domain SystemChars Reference SuppliedBy

Bulletin No. 2022-12 IV ADR - 6 June 2022

TAS Status Code TAS Status Expired - time period the budget authority is no longer 

available for new obligations but is still available for 

disbursement.

Unexpired - time period the budget authority is available for 

incurring "new" obligations. Annual budget authority lasts 

for up to one fiscal year. Multi-year authority lasts for longer 

periods. No-year authority last indefinitely.

Canceled - time period after the last expired year, the account 

is closed, and the balances are canceled. The authority to 

disburse is canceled and is no longer available for any 

purpose.

C - Canceled,

E - Expired,

U - Unexpired

1/A OMB Circ. 

No. A-11

TAS

TAS Status Transitioning 

Code

Trans. Code Expiring - Applies to annual and multi-year accounts only. 

TAS Status Transitioning Flag is set to expiring in period 12 

of the ending year of availability. Canceling - Applies to 

annual and multi-year accounts. For annual and multi-year 

accounts, the TAS Status Transitioning Flag is set to 

cancelling in period 12 of the 5th expired year. 

K - Canceling,

N - Not applicable,

X - Expiring

1/A TFM TAS

Trading Partner Agency 

Identifier

Trading Ptnr Represents the agency identifier of the other department, 

agency, or establishment of the U. S. Government involved in 

transactions with the reporting entity. Required if the 

Fed/Non-Federal Indicator = F or G.

### - Trading Partner (CGAC 

three-digit department code)

3/N FAST Book, 

OMB Circ, 

No. A-11

Bulk File

Trading Partner Main 

Account Code

Trading Ptnr 

Main

Represents the treasury main account code of the other 

department, agency, or establishment of the U. S. 

Government involved in transactions with the reporting 

entity. Required if the Fed/Non-Federal Indicator = F.

 - Blank is Acceptable,

#### - Trading Partner Account 

(Must be a valid main account for 

the trading partner.)

4/N FAST Book Bulk File

Year of Budget Authority 

Indicator

Year of BA Identifies whether outlays are from the new budget authority 

(NEW) or from budget authority carried forward from the 

prior year (BAL). Used for expenditure TAS that are not 

credit financing TAS.

BAL - Outlays from balances 

brought forward,

NEW - Outlays from new budget 

authority

3/A OMB Circ. 

No. A-11

Bulk File
Part 1

SUPPLEMENT

USSG

L Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reportin

g Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

101000 Fund Balance With Treasury N A D B/E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

109000 Fund Balance With Treasury While Awaiting a Warrant N P D E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

110100 General Fund of the U.S. Government's Operating Cash N P D B/E D/C N GA/MR U N U N

110300 Restricted Operating Cash N P D B/E D/C N GA/MR U N U N

110900 Checks Outstanding N P C B/E D/C N GA/MR U N U N

111000 Undeposited Collections N P D B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

112000 Imprest Funds N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

112500 U.S. Debit Card Funds N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

113000 Funds Held Outside of Treasury - Budgetary N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

113500 Funds Held Outside of Treasury - Non-Budgetary N P D B/E D/C N DF E/F/U N U/E X/K/N

113510 Restricted Cash Held Outside of Treasury - Non-Budgetary N P D B/E D N DF E/F/U N U/E X/K/N

114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's 

General Account

N P D B/E D/C N GA/MR U N U N

119000 Other Cash N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

119090 Other Cash - International Monetary Fund N P D B/E D/C EG U N U N

119305 International Monetary Fund - Letter of Credit N P C B/E D/C EG U N U N

119306 International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment

N P D B/E D/C EG U N U N

119307 International Monetary Fund - Dollar Deposits With the IMF N P C B/E D/C EG U N U N

119309 International Monetary Fund - Currency Holdings N P D B/E D/C EG U N U N

119333 International Monetary Fund - Reserve Position N P D B/E D/C EG U N U N

119400 Exchange Stabilization Fund (ESF) Assets - Holdings of 

Special Drawing Rights (SDR)

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

119500 Other Monetary Assets N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

120000 Foreign Currency N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

120500 Foreign Currency Denominated Equivalent Assets N A D B/E D/C N EP E N U N

120900 Uninvested Foreign Currency N A D B/E D/C N EP E N U N

123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary N P D B/E D N DF E/F/U N U/E X/K/N

125000 Central Accounting/Agency Reconciliation Account N P D B/E D/C N GA U N U N

131000 Accounts Receivable N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

131900 Allowance for Loss on Accounts Receivable N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

132000 Funded Employment Benefit Contributions Receivable N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

132100 Unfunded FECA Benefit Contributions Receivable N P D B/E D/C F/N ### /#### EG U D/G/N U N

132500 Taxes Receivable N P D B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

132900 Allowance for Loss on Taxes Receivable N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

133000 Receivable for Transfers of Currently Invested Balances N P D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

133500 Expenditure Transfers Receivable N P D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134000 Interest Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134100 Interest Receivable - Loans N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134200 Interest Receivable - Investments N A D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134300 Interest Receivable - Taxes N P D B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134400 Interest Receivable on Special Drawing Rights (SDR) N P D B/E D/C A N EP E N U N

134500 Allowance for Loss on Interest Receivable - Loans N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134600 Allowance for Loss on Interest Receivable - Investments N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

Bulletin No. 2022-16 IV AT - 1 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

134800 Allowance for Loss on Interest Receivable - Taxes N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135000 Loans Receivable N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135090 Loans Receivable - International Monetary Fund N P D B/E D/C EG U N U N

135100 Capitalized Loan Interest Receivable - Non-Credit Reform N P D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135900 Allowance for Loss on Loans Receivable N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

135990 Allowance for Loss on Loans Receivable - International 

Monetary Fund

N P C B/E D/C EG U N U N

136000 Penalties and Fines Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

136100 Penalties and Fines Receivable - Loans N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

136300 Penalties and Fines Receivable - Taxes N P D B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

136500 Allowance for Loss on Penalties and Fines Receivable - 

Loans

N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

136800 Allowance for Loss on Penalties and Fines Receivable - 

Taxes

N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137000 Administrative Fees Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137100 Administrative Fees Receivable - Loans N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137300 Administrative Fees Receivable - Taxes N P D B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137400 Criminal Restitution Receivable N P D B/E D/C A/S N CF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137500 Allowance for Loss on Administrative Fees Receivable - 

Loans

N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137800 Allowance for Loss on Administrative Fees Receivable - 

Taxes

N P C B/E D/C A/S N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

137900 Allowance for Loss on Criminal Restitution Receivable N P C B/E D/C A/S N CF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

138000 Loans Receivable - Troubled Assets Relief Program N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

138100 Interest Receivable - Loans - Troubled Assets Relief Program N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

138400 Interest Receivable - Foreign Currency Denominated Assets N P D B/E D/C A N EP E N U N

138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program

N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

138900 Allowance for Subsidy - Loans - Troubled Assets Relief 

Program

N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

139000 Appropriated Dedicated Collections Receivable N P D E D/C F ### /#### ES/ET/US/UT E/F/U D/G/N U/E X/K/N

139900 Allowance for Subsidy N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

141000 Advances and Prepayments N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

151100 Operating Materials and Supplies Held for Use N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

151200 Operating Materials and Supplies Held in Reserve for Future 

Use

N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

151400 Operating Materials and Supplies Held for Repair N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

151600 Operating Materials and Supplies in Development N P D B/E D/C EG/ER/ET E/F/U D/G/N U/E X/K/N

151900 Operating Materials and Supplies - Allowance N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

152100 Inventory Purchased for Resale N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

Bulletin No. 2022-16 IV AT - 2 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

152200 Inventory Held in Reserve for Future Sale N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152300 Inventory Held for Repair N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152400 Inventory - Excess, Obsolete, and Unserviceable N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152500 Inventory - Raw Materials N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152600 Inventory - Work-in-Process N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152700 Inventory - Finished Goods N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

152900 Inventory - Allowance N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

153100 Seized Monetary Instruments N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

153200 Seized Cash Deposited N P D B/E D/C N DF E/F/U D/G/N U/E X/K/N

154100 Forfeited Property Held for Sale N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

154200 Forfeited Property Held for Donation or Use N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

154900 Forfeited Property - Allowance N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

155100 Foreclosed Property N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

155900 Foreclosed Property - Allowance N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

156100 Commodities Held Under Price Support and Stabilization 

Support Programs

N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

156900 Commodities - Allowance N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

157100 Stockpile Materials Held in Reserve N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

157200 Stockpile Materials Held for Sale N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

159100 Other Related Property N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

159900 Other Related Property - Allowance N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

161000 Investments in U.S. Treasury Securities Issued by the Bureau 

of the Fiscal Service

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

161100 Discount on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

N A C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

161200 Premium on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

161300 Amortization of Discount and Premium on U.S. Treasury 

Securities Issued by the Bureau of the Fiscal Service

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

161800 Market Adjustment - Investments N A D B/E D/C E/F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

N A D B/E D/C E/F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

162100 Discount on Securities Other Than the Bureau of the Fiscal 

Service Securities

N A C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

162200 Premium on Securities Other Than the Bureau of the Fiscal 

Service Securities

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

162300 Amortization of Discount and Premium on Securities Other 

Than the Bureau of the Fiscal Service Securities

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by 

the Bureau of the Fiscal Service

N A D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

N A C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

163300 Amortization of Discount on U.S. Treasury Zero Coupon 

Bonds Issued by the Bureau of the Fiscal Service

N A D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

164200 Preferred Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

Bulletin No. 2022-16 IV AT - 3 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

164300 Allowance for Subsidy - Preferred Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

N A C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

164400 Common Stock Accounted for Under the Provisions of the 

Federal Credit Reform Act

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

164500 Allowance for Subsidy - Common Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

N A C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

164600 Discount on Securities Account for Under the Provisions of 

the Federal Credit Reform Act

N A C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

164700 Premium on Securities Accounted for Under the Provisions of 

the Federal Credit Reform Act

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

165000 Preferred Stock in Federal Government Sponsored Enterprise N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

165100 Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

165300 Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

N A D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U X/K/N

167000 Foreign Investments N A D B/E D/C N EP E N U N

167100 Discount on Foreign Investments N A C B/E D/C N EP E N U N

167200 Premium on Foreign Investments N A D B/E D/C N EP E N U N

167900 Foreign Exchange Rate Revalue Adjustments - Investments N A D B/E D/C N EP E N U N

169000 Other Investments N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

171100 Land and Land Rights N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

171200 Improvements to Land N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

171900 Accumulated Depreciation on Improvements to Land N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

172000 Construction-in-Progress N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

173000 Buildings, Improvements, and Renovations N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

174000 Other Structures and Facilities N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

174900 Accumulated Depreciation on Other Structures and Facilities N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

175000 Equipment N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

175900 Accumulated Depreciation on Equipment N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

181000 Assets Under Capital Lease N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

181900 Accumulated Depreciation on Assets Under Capital Lease N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

182000 Leasehold Improvements N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

182900 Accumulated Amortization on Leasehold Improvements N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

183000 Internal-Use Software N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

183200 Internal-Use Software in Development N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

183900 Accumulated Amortization on Internal-Use Software N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

184000 Other Natural Resources N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

184900 Allowance for Depletion N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

189000 Other General Property, Plant, and Equipment N P D B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

189900 Accumulated Depreciation on Other General Property, Plant, 

and Equipment

N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

192100 Receivable From Appropriations N P D B/E D/C A/S G ### #### CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

Bulletin No. 2022-16 IV AT - 4 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

192300 Contingent Receivable for Capital Transfers N P D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

192500 Capital Transfers Receivable N P D B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

198000 Asset for Agency's Custodial and Non-Entity Liabilities - 

General Fund of the U.S. Government

N P D B/E D/C F ### /#### GA U N U N

198100 Receivable from Custodian or Non-Entity Assets Receivable 

From a Federal Agency - Other Than the General Fund of the 

U.S. Government

N P D B/E D/C A F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

199000 Other Assets N P D B/E D/C F/G/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

199010 Other Assets - General Fund of the U.S. Government N P D B/E D/C F ### /#### GA U N U N

199500 General Property, Plant, and Equipment Permanently 

Removed but Not Yet Disposed

N P D B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U D/G/N U/E/C X/K/N

199900 Central Accounting Control Account N P D B/E D/C GA/MR U N U N

201000 Liability for Fund Balance With Treasury N P C B/E D/C F/N ### /#### GA U N U N

209010 Liability for Fund Balance While Awaiting a Warrant N P C E D/C F ### #### GA U N U N

211000 Accounts Payable N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

211200 Accounts Payable for Federal Government Sponsored 

Enterprise

N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

212000 Disbursements in Transit N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

213000 Contract Holdbacks N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

214000 Accrued Interest Payable - Not Otherwise Classified N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

214100 Accrued Interest Payable - Loans N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

214200 Accrued Interest Payable - Debt N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

215000 Payable for Transfers of Currently Invested Balances N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

215500 Expenditure Transfers Payable N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

216000 Entitlement Benefits Due and Payable N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

217000 Subsidy Payable to the Financing Account N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

218000 Loan Guarantee Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

219000 Other Liabilities With Related Budgetary Obligations N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

219100 Liability for Employer Benefits and Claims Incurred but Not 

Reported

N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

219200 Special Drawing Right (SDR) Certificates Issued to Federal 

Reserve Banks

N P C B/E D/C N EP E N U N

219300 Allocation of Special Drawing Rights (SDRs) N P C B/E D/C N EP E N U N

220000 Liability for Unpaid Insurance Claims N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

220500 Liability for Unearned Insurance Premiums N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221000 Accrued Funded Payroll and Leave N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221100 Withholdings Payable N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221300 Employer Contributions and Payroll Taxes Payable N P C B/E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221500 Other Post Employment Benefits Due and Payable N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221600 Pension Benefits Due and Payable to Beneficiaries N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221700 Benefit Premiums Payable to Carriers N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

221800 Life Insurance Benefits Due and Payable to Beneficiaries N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

222000 Unfunded Leave N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

222500 Unfunded FECA Liability N P C B/E D/C F/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

229000 Other Unfunded Employment Related Liability N P C B/E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

231000 Liability for Advances and Prepayments N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

232000 Other Deferred Revenue N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

Bulletin No. 2022-16 IV AT - 5 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

N P C B/E D/C N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

241000 Liability for Clearing Accounts N P C B/E D/C N/Z CF E/F/U D/G/N U/E X/N

251000 Principal Payable to the Bureau of the Fiscal Service N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

251100 Capitalized Loan Interest Payable - Non-Credit Reform N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

252000 Principal Payable to the Federal Financing Bank N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

253000 Securities Issued by Federal Agencies Under General and 

Special Financing Authority

N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

253100 Discount on Securities Issued by Federal Agencies Under 

General and Special Financing Authority

N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

253200 Premium on Securities Issued by Federal Agencies Under 

General and Special Financing Authority

N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

253300 Amortization of Discount on Securities Issued by Federal 

Agencies Under General and Special Financing Authority

N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

253400 Amortization of Premium on Securities Issued by Federal 

Agencies Under General and Special Financing Authority

N P D B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

254000 Participation Certificates N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

259000 Other Debt N P C B/E D/C F/G/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

261000 Actuarial Pension Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

262000 Actuarial Health Insurance Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

263000 Actuarial Life Insurance Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

265000 Actuarial FECA Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

266000 Actuarial Liabilities for Federal Insurance and Guarantee 

Programs

N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

267000 Actuarial Liabilities for Treasury-Managed Benefit Programs N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

269000 Other Actuarial Liabilities N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

291000 Prior Liens Outstanding on Acquired Collateral N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

292000 Contingent Liabilities N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/N

292200 Contingent Liabilities - Federal Government Sponsored 

Enterprise

N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

292300 Contingent Liability for Capital Transfers N P C B/E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

294000 Capital Lease Liability N P C B/E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

296000 Accounts Payable From Canceled Appropriations N P C B/E D/C F/N ### /#### EC/EG/EM/EP/ER/ES/ET/GA/TR E/F/U D/G/N U/E/C X/K/N

297000 Liability for Capital Transfers N P C B/E D/C A/S F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

298000 Custodial Liability N P C B/E D/C S F/G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity

N P C B/E D/C A F/G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

299000 Other Liabilities Without Related Budgetary Obligations N P C B/E D/C F/G/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/MR/TR/UG/US/UT E/F/U D/G/N U/E X/N

299010 Other Liabilities Without Related Budgetary Obligations - 

General Fund of the U.S. Government

N P C B/E D/C F ### /#### GA U N U N

299100 Other Liabilities - Reductions N P C E D/C F/G ### /#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E N

299110 Reductions of Other Liabilities - General Fund of the U.S. 

Government

N P C E D/C F ### /#### GA U N U N

299200 Appropriated Dedicated Collections Liability N P C E D/C F ### /#### ES/ET/US/UT E/F/U D/G/N U/E X/K/N

299500 Estimated Cleanup Cost Liability N P C B/E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/N

309000 Unexpended Appropriations While Awaiting a Warrant N P C E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

309010 Appropriations Outstanding - Warrants to be Issued N P D E D/C F ### /#### GA U N U N

Bulletin No. 2022-16 IV AT - 6 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

310000 Unexpended Appropriations - Cumulative N P C B/E D/C EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310100 Unexpended Appropriations - Appropriations Received N P C E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

310200 Unexpended Appropriations - Transfers-In N P C E D/C F ### /#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310300 Unexpended Appropriations - Transfers-Out N P D E D/C F ### /#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310500 Unexpended Appropriations - Prior-Period Adjustments Due 

to Corrections of Errors - Years Preceding the Prior-Year

N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310600 Unexpended Appropriations - Adjustments N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310700 Unexpended Appropriations - Used - Accrued N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310710 Unexpended Appropriations - Used - Disbursed N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310800 Unexpended Appropriations - Prior-Period Adjustments Due 

to Corrections of Errors

N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

310900 Unexpended Appropriations - Prior-Period Adjustments Due 

to Changes in Accounting Principles

N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

320000 Appropriations Outstanding - Cumulative N P D B/E D/C GA U N U N

320100 Appropriations Outstanding - Warrants Issued N P D E D/C F ### /#### GA U N U N

320110 Appropriations Outstanding - Transfers N P D E D/C F ### /#### GA U N U N

320600 Appropriations Outstanding - Adjustments N P C E D/C F ### /#### GA U N U N

320700 Appropriations Outstanding - Used - Accrued N P C E D/C F ### /#### GA U N U N

320710 Appropriations Outstanding - Used - Disbursed N P C E D/C F ### /#### GA U N U N

320800 Appropriations Outstanding - Prior-Period Adjustments N P C E D/C F ### #### GA E/U N U N

331000 Cumulative Results of Operations N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

340000 Fiduciary Net Assets N P C B/E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT F D/G/N U/E X/K/N

341000 Contributions to Fiduciary Net Assets N P C E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT F D/G/N U/E X/K/N

342000 Withdrawals or Distributions of Fiduciary Net Assets N P D E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT F D/G/N U/E X/K/N

403400 Anticipated Adjustments to Contract Authority Y B C E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ET E/F/U N U X/K/N

404400 Anticipated Reductions to Borrowing Authority Y B C E D/C D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

404700 Anticipated Transfers to the General Fund of the U.S. 

Government - Current-Year Authority

Y B C E D/C B/P/S D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

404800 Anticipated Transfers to the General Fund of the U.S. 

Government - Prior-Year Balances

Y B C E D/C D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

Bulletin No. 2022-16 IV AT - 7 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

405000 Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts

Y B C E C D 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ES/ET E/F/U N U N

406000 Anticipated Collections From Non-Federal Sources Y B D E D/C D/M 1001/1992-

2023

N 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

407000 Anticipated Collections From Federal Sources Y B D E D/C D/M 1001/1992-

2023

E/F 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

408100 Amounts Appropriated From a Specific Treasury-Managed 

Trust Fund TAFS - Receivable - Transferred

N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

408200 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Transferred

N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

408300 Transfers - Current-Year Authority - Receivable - Transferred N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

411100 Debt Liquidation Appropriations N B D E D/C D/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER E/F/U N U/E X/K/N

411200 Liquidation of Deficiency - Appropriations N B D E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER E/F/U N U/E X/K/N

411300 Appropriated Receipts Derived From Unavailable Trust or 

Special Fund Receipts

N B D E D/C D/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX ES/ET E/F/U N U/E X/K/N

Bulletin No. 2022-16 IV AT - 8 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

411400 Appropriated Receipts Derived From Available Trust or 

Special Fund Receipts

N B D E D/C D/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U/E X/K/N

411500 Loan Subsidy Appropriation N B D E D/C D/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U/E X/K/N

411600 Debt Forgiveness Appropriation N B D E D/C P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

411601 Debt Forgiveness - Cancellation of Debt Adjustment N B D E D/C P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EP E/U N U N

411700 Loan Administrative Expense Appropriation N B D E D/C D/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U/E X/K/N

411800 Reestimated Loan Subsidy Appropriation N B D E D/C M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U/E X/K/N

411900 Other Appropriations Realized N B D E D/C D/E/F/

P

D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET E/F/U N U/E X/K/N

411910 Indefinite Appropriation - Upward Adjustments N B D E D/C D/E/F/

P

D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER E/F/U N U/E X/K/N

411912 Definite Appropriation - Adjustments for Trust Fund Share - 

Prior Year

N B C E C P D X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

Bulletin No. 2022-16 IV AT - 9 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

411990 Other Appropriations Realized - International Monetary Fund N B D E D/C P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

411991 Other Appropriations Realized - International Monetary Fund - 

Reserve Tranche

N B D E D/C D/M X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

411992 Other Appropriations Realized - International Monetary Fund - 

Letter of Credit

N B D E D/C D/M X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

411993 Other Appropriations Realized - International Monetary Fund - 

New Arrangements to Borrow (NAB)

N B D E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

411994 Other Appropriations Realized - International Monetary Fund - 

Exchange Rate Changes (NAB)

N B D E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

412000 Anticipated Indefinite Appropriations Y B D E D/C D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

412050 Anticipated Definite Appropriation - Adjustments for Trust 

Fund Share - Prior Year

Y B C E C P D X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

412100 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Cancellation

N B D E D/C P/S D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

412200 Authority Adjusted for Interest on the Bureau of the Fiscal 

Service Securities

N B D B/E D/C M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U X/K/N

Bulletin No. 2022-16 IV AT - 10 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

412250 Federal Financing Bank (FFB) - Net Principal Payments N B D E D/C X M B/P/X 1 or 3 

character 

OMB 

approved 

value

R ER E/F/U N U N

412300 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Temporary Reduction

N B D E D/C B/P/S D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

412400 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Payable - Temporary Reduction/Cancellation

N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/ES/ET E/F/U N U/E X/K/N

412500 Loan Modification Adjustment Transfer Appropriation N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER E/F/U D/G/N U/E X/K/N

412600 Amounts Appropriated From Specific Invested TAFS - 

Receivable

N B D B/E D/C B/P D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412700 Amounts Appropriated From Specific Invested TAFS - 

Payable

N B C B/E D/C D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412800 Amounts Appropriated From Specific Invested TAFS - 

Transfers-In

N B D E D/C B/P D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412900 Amounts Appropriated From Specific Invested TAFS - 

Transfers-Out

N B C E D/C B/P D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

413000 Appropriation to Liquidate Contract Authority Withdrawn N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

Bulletin No. 2022-16 IV AT - 11 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

413100 Current-Year Indefinite Contract Authority N B D E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413120 Current-Year Definite Contract Authority N B D E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U N

413200 Substitution of Contract Authority N B C E D/C S M P/X 1 or 3 

character 

OMB 

approved 

value

D/R ER E/F/U N U X/K/N

413300 Decreases to Indefinite Contract Authority N B C E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413400 Indefinite Contract Authority Withdrawn N B C E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413415 Adjustment for Definite Contract Authority - Prior-Year N B C E C M X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U X/N

413500 Contract Authority Liquidated N B C E D/C P/S D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413600 Contract Authority To Be Liquidated by Trust Funds N B C B/E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U X/K/N

413700 Transfers of Contract Authority - Allocation N B D B/E D/C D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U X/K/N

Bulletin No. 2022-16 IV AT - 12 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

413800 Appropriation to Liquidate Contract Authority N B D E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

413810 Appropriation to Liquidate Contract Authority - FMSTF N B D E D/C P M X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U X/K/N

413900 Contract Authority Carried Forward N B D B/E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ES/ET E/F/U N U X/K/N

414000 Substitution of Borrowing Authority N B C E D/C P/S D/M F/P/T P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

414100 Current-Year Indefinite Borrowing Authority N B D E D/C D/M F/P/T 1001/1992-

2023

P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414120 Current-Year Definite Borrowing Authority N B D E D/C D/M F/P/T P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414200 Actual Repayment of Borrowing Authority Converted to Cash 

- Current-Year Authority

N B C E D/C M 1001/1992-

2023

X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/TR E/F/U D/G/N U X/K/N

414201 Modification Adjustment Transfer of Borrowing Authority 

Converted to Cash

N B C E D/C M 1001/1992-

2023

X 1 or 3 

character 

OMB 

approved 

value

D EP/ER E/F/U D/G U N

414202 Actual Repayment of Definite Borrowing Authority 

Converted to Cash - Prior-Year Balances

N B C E C M X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/TR E/F/U N U N

Bulletin No. 2022-16 IV AT - 13 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

414203 Actual Repayment of Indefinite Borrowing Authority 

Converted to Cash - Prior-Year Balances

N B C E C M X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/TR E/F/U N U N

414300 Current-Year Decreases to Indefinite Borrowing Authority N B C E D/C D/M F/P/T 1001/1992-

2023

P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414400 Borrowing Authority Withdrawn N B C E D/C D/M F/P/T 1001/1992-

2023

P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414500 Borrowing Authority Converted to Cash N B C E D/C D/M F/P/T 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D EP/ER/ES/ET E/F/U D/G/N U X/K/N

414600 Actual Repayments of Debt, Current-Year Authority N B C E D/C B/P/S D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414700 Actual Repayments of Debt, Prior-Year Balances N B C E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

414800 Resources Realized From Borrowing Authority N B D E D/C D/M F/P/T 1001/1992-

2023

B/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

414900 Borrowing Authority Carried Forward N B D B/E D/C D/M F/P/T 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ET E/F/U D/G/N U X/K/N

414910 Borrowing Authority Carried Forward - Transferred N B D E D/C D/M F/P/T 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ET E/F/U D/G U X/K/N

Bulletin No. 2022-16 IV AT - 14 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

415000 Reappropriations - Transfers-In N B D E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

N B C E D/C P/S D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

N B C E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

415300 Transfers of Contract Authority - Non-Allocation N B D B/E D/C M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D BAL/

NEW

ET E/F/U N U X/K/N

415400 Appropriation to Liquidate Contract Authority - NonAllocation - TransferredN B D E D/C D B/P/X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U X/K/N

415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred

N B D E D/C D B/P/X 1 or 3 

character 

OMB 

approved 

value

D ET E N U X/K/N

415700 Authority Made Available From Appropriations (special or 

trust), Borrowing Authority and Contract Authority 

Previously Precluded From Obligation

N B D E D/C C/P D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EG/ES/ET E/F/U N U/E X/K/N

415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

N B D E D/C D P/X 1 or 3 

character 

OMB 

approved 

value

D ES U N U X/N

415800 Authority Made Available From Offsetting Collection 

Balances Previously Precluded From Obligation

N B D E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

Bulletin No. 2022-16 IV AT - 15 September 2022
Part 1

SUPPLEMENT

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Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

415900 Repayment of Repayable Advances - Current-Year Authority N B C E D/C B/P M X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/U N U N

415901 Repayment of Repayable Advances - Prior-Year Balances N B C E D/C B/P M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/U N U N

416000 Anticipated Transfers - Current-Year Authority Y B D E D/C C/D/P

/S/X

D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

416500 Allocations of Authority - Anticipated From Invested 

Balances

Y B D E D D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

416512 Allocations of Authority - Anticipated From Invested 

Balances - Prior Year

Y B D E D P D 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

N B D B/E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ES/ET E/F/U N U X/K/N

416612 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Prior Year

N B D E D/C P D F ### #### X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

416700 Allocations of Realized Authority - Transferred From 

Invested Balances

N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

416712 Allocations of Realized Authority - Transferred From 

Invested Balances - Prior Year

N B D E D/C P D F ### #### X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

Bulletin No. 2022-16 IV AT - 16 September 2022
Part 1

SUPPLEMENT

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Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

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Fed/ 

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Trading 

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Pgm 

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of 

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Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

416800 Allocations of Realized Authority Reclassified - Authority To 

Be Transferred From Invested Balances - Temporary 

Reduction

N B D E D/C D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

417000 Transfers - Current-Year Authority N B D E D/C D/P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

417100 Non-Allocation Transfers of Invested Balances - Receivable N B D B/E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

417200 Non-Allocation Transfers of Invested Balances - Payable N B C B/E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EP/ES/ET E/F/U N U X/K/N

417300 Non-Allocation Transfers of Invested Balances - Transferred N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D SEQ/XXX EG/EP/ES/ET E/F/U N U/E X/K/N

417400 Transfers - Current-Year Borrowing Authority Converted to 

Cash

N B D E D/C X D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ES E/F/U N U/E X/K/N

417500 Allocation Transfers of Current-Year Authority for NonInvested AccountsN B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

417590 Allocation Transfers of Current-Year Authority for NonInvested Accounts - International Monetary FundN B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

417600 Allocation Transfers of Prior-Year Balances N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

Bulletin No. 2022-16 IV AT - 17 September 2022
Part 1

SUPPLEMENT

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Budgetary 

Impact 

Indicator

Cohort 

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Cust/ 

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Exch/ 

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Fed/ 

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Trading 

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Trading 

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Pgm 

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of 

BA

Reduction 

Type BOC Fund Type

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TAS 

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Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund

N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

418300 Anticipated Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose

Y B D E D/C P/R/S D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

419000 Transfers - Prior-Year Balances N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

N B D E D/C P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

419200 Balance Transfers - Unexpired to Expired N B D E D/C P/S D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

419300 Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

N B D E D/C D/P/S D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

419500 Transfer of Obligated Balances N B D E D/C D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/N

419600 Balance Transfers-In - Expired to Expired N B D E D P/S D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

Bulletin No. 2022-16 IV AT - 18 September 2022
Part 1

SUPPLEMENT

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Budgetary 

Impact 

Indicator

Cohort 

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Cust/ 

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Fed/ 

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Trading 

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of 

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Reduction 

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Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

419700 Balance Transfers-Out - Expired to Expired N B C E C P/S D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

419900 Transfer of Expired Expenditure Transfers - Receivable N B D E D/C D/M F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U/E X/K/N

420100 Total Actual Resources - Collected N B D B/E D/C D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

420190 Total Actual Resources - Collected - International Monetary 

Fund

N B D B/E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

421000 Anticipated Reimbursements Y B D E D/C D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

421100 Anticipated Reimbursements Used for Substitution or 

Liquidation of Contract Authority

Y B C E C M 1 or 3 

character 

OMB 

approved 

value

D ER E/F/U N U N

421200 Liquidation of Deficiency - Offsetting Collections N B D E D/C D/M E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

421500 Anticipated Expenditure Transfers from Trust Funds Y B D E D/C D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

421512 Anticipated Offsetting Collections - Expenditure Transfer 

from Trust Funds - Adjustments for Trust Fund Share - Prior 

Year

Y B D E D S D X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

Bulletin No. 2022-16 IV AT - 19 September 2022
Part 1

SUPPLEMENT

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Indicator

Cohort 

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Cust/ 

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of 

BA

Reduction 

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Reportin

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Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

422100 Unfilled Customer Orders Without Advance N B D B/E D/C D/M 1001/1992-

2023

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422200 Unfilled Customer Orders With Advance N B D B/E D/C D/M 1001/1992-

2023

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422300 Uncollected Subsidy from Program Account N B D B/E D/C M 1001/1992-

2023

F B/P/X 1 or 3 

character 

OMB 

approved 

value

D EP/ER E/F/U D/G U N

422500 Expenditure Transfers From Trust Funds - Receivable N B D B/E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

422512 Offsetting Collections - Expenditure Transfer from Trust 

Funds - Receivable - Adjustments for Trust Fund Share - 

Prior Year

N B D E D/C S D B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

423000 Unfilled Customer Orders Without Advance - Transferred N B D E D/C D/M 1001/1992-

2023

E/F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423100 Unfilled Customer Orders With Advance - Transferred N B C E D/C S D/M 1001/1992-

2023

E/F/N B/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423200 Appropriation Trust Fund Expenditure Transfers - Receivable 

- Transferred

N B D E D/C D/M 1001/1992-

2023

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423300 Reimbursements Earned - Receivable - Transferred N B D E D/C D/M 1001/1992-

2023

E/F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Bulletin No. 2022-16 IV AT - 20 September 2022
Part 1

SUPPLEMENT

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Cat

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Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

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Pgm 

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Reimb 

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Year 

of 

BA

Reduction 

Type BOC Fund Type

Reportin

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Financing 

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Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

423400 Other Federal Receivables - Transferred N B D E D/C D/M 1001/1992-

2023

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

423500 Uncollected Subsidy from Program Account - Transferred N B D E D/C M 1001/1992-

2023

F X 1 or 3 

character 

OMB 

approved 

value

D EP/ER E/F/U D/G U N

424000 Appropriations Reduced by Offsetting Collections or Receipts 

- Collected

N B C E C D 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ES/ET E/F/U N U N

425100 Reimbursements Earned - Receivable N B D B/E D/C D/M 1001/1992-

2023

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425200 Reimbursements Earned - Collected From Federal/NonFederal Exception SourcesN B D E D/C D/M 1001/1992-

2023

E/F B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

425300 Prior-Year Unfilled Customer Orders With Advance - 

Refunds Paid

N B D E D/C D/M 1001/1992-

2023

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425400 Reimbursements Earned - Collected From Non-Federal 

Sources

N B D E D/C D/M 1001/1992-

2023

N B/P/X 1 or 3 

character 

OMB 

approved 

value

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

425500 Expenditure Transfers from Trust Funds - Collected N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425512 Offsetting Collections - Expenditure Transfer from Trust 

Funds - Collected - Adjustments for Trust Fund Share - Prior 

Year

N B D E D S D X 1 or 3 

character 

OMB 

approved 

value

D EG E/F/U N U N

Bulletin No. 2022-16 IV AT - 21 September 2022
Part 1

SUPPLEMENT

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

426000 Actual Collections of Governmental-Type Fees N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/TR E/F/U D/G/N U/E X/K/N

426100 Actual Collections of Business-Type Fees N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426200 Actual Collections of Loan Principal N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426300 Actual Collections of Loan Interest N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426400 Actual Collections of Rent N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426500 Actual Collections From Sale of Foreclosed Property N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426600 Other Actual Business-Type Collections From Non-Federal 

Sources

N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426700 Other Actual Governmental-Type Collections From NonFederal SourcesN B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

426800 Interest Collected From Foreign Securities and Special 

Drawing Rights (SDR)

N B D E D/C M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EP E N U N

Bulletin No. 2022-16 IV AT - 22 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

426900 Actual Collections of Voluntary Insurance Enrollment FeesBusiness Type FeesN B D E D D N X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

427100 Actual Program Fund Subsidy Collected N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

427300 Interest Collected From Treasury N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/TR E/F/U D/G/N U X/K/N

427500 Actual Collections From Liquidating Fund N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

427600 Actual Collections From Financing Fund N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

427700 Other Actual Collections - Federal/Non-Federal Exception 

Sources

N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428300 Interest Receivable From Treasury N B D B/E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428500 Receivable From the Liquidating Fund N B D B/E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

428600 Receivable From the Financing Fund N B D B/E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Bulletin No. 2022-16 IV AT - 23 September 2022
Part 1

SUPPLEMENT

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

428700 Other Federal Receivables N B D B/E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

429000 Amortization of Investments in U.S. Treasury Zero Coupon 

Bonds

N B D E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

429500 Adjustments to the Exchange Stabilization Fund (ESF) N B D B/E D/C M P/X 1 or 3 

character 

OMB 

approved 

value

D EP E/F/U N U X/K/N

429590 Adjustments to the International Monetary Fund N B D B/E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

431000 Anticipated Recoveries of Prior-Year Obligations Y B D E D/C D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

432000 Adjustments for Changes in Prior-Year Allocations of 

Budgetary Resources

N B D E D/C D P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

435000 Canceled Authority N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

435100 Partial or Early Cancellation of Authority N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

435190 Partial Cancellation of Authority - International Monetary 

Fund

N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

Bulletin No. 2022-16 IV AT - 24 September 2022
Part 1

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Cohort 

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Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

435400 Appropriation Withdrawn N B C E D/C P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/TR E/F/U N U/E X/K/N

435500 Cancellation of Appropriation From Unavailable Receipts N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U/E X/K/N

435600 Cancellation of Appropriation From Invested Balances N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U/E X/K/N

435700 Cancellation of Appropriated Amounts Receivable From 

Invested Trust or Special Funds

N B C E D/C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U/E X/K/N

436000 Appropriation Purpose Fulfilled - Balance Not Available N B C B/E C D/M P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U N

436001 Appropriation Purpose Fulfilled - To be Returned to Treasury N B D E D D/M X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U N

437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

N B C E D/C M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438200 Temporary Reduction - New Budget Authority N B C E D/C B/C/D

/P/S

D/M F/P/T P/X 1 or 3 

character 

OMB 

approved 

value

D/R ATB/OTR/

SEQ

EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438300 Temporary Reduction - Prior-Year Balances N B C E D/C P/S D/M P/X 1 or 3 

character 

OMB 

approved 

value

D/R OTR/SEQ EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

Bulletin No. 2022-16 IV AT - 25 September 2022
Part 1

SUPPLEMENT

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Indicator

Cohort 

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Cust/ 

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Fed/ 

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Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

438400 Temporary Reduction/Cancellation Returned by 

Appropriation

N B C B/E D/C B/C/D

/P/S

D/M F/P/T P/X 1 or 3 

character 

OMB 

approved 

value

D/R ATB/OTR/

SEQ/XXX

EG/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

438500 Temporary Sequester Returned for Cancellation N B D E D/C P/S D/M 1 or 3 

character 

OMB 

approved 

value

D SEQ EG E/F/U N E K

438700 Temporary Reduction of Appropriation From Unavailable 

Receipts, New Budget Authority

N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ATB/OTR/

SEQ

ES/ET E/F/U N U/E X/K/N

438800 Temporary Reduction of Appropriation From Unavailable 

Receipts, Prior-Year Balances

N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D OTR/SEQ ES/ET E/F/U N U/E X/K/N

439000 Reappropriations - Transfers-Out N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N E K/N

439100 Adjustments to Indefinite Appropriations N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EM/EP/ER E/F/U N U/E X/K/N

439190 Adjustments to Indefinite Appropriations - International 

Monetary Fund

N B C E D/C D/M 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

439200 Permanent Reduction - New Budget Authority N B C E D/C B/C/D

/P/R/S

D/M F/P/T B/P/X 1 or 3 

character 

OMB 

approved 

value

D ATB/OTR/

SEQ

EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

439300 Permanent Reduction - Prior-Year Balances N B C E D/C B/C/D

/P/R/S

D/M F/P/T B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R OTR/SEQ EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

Bulletin No. 2022-16 IV AT - 26 September 2022
Part 1

SUPPLEMENT

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Indicator

Cohort 

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Cust/ 

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Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

439400 Receipts Unavailable for Obligation Upon Collection N B C B/E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U X/K/N

439401 Daily Inflation/Deflation Compensation Adjustment - 

Unavailable

N B C B/E D/C P/S D/M X 1 or 3 

character 

OMB 

approved 

value

D EP/ES/ET E/F/U N U N

439402 Daily Inflation/Deflation Compensation Adjustment - 

Previously Unavailable

N B D E D/C P/S D/M X 1 or 3 

character 

OMB 

approved 

value

D EP/ES/ET E/F/U N U N

439412 Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - 

Prior Year

N B D E D P D X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

439432 Anticipated Unobligated Balances Made Available from 

Previously Unavailable Receipts - Adjustments for Trust Fund 

Share - Prior Year

Y B D E D P D X 1 or 3 

character 

OMB 

approved 

value

D ET E/F/U N U N

439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

N B C E D/C B/C/D

/P/R/S

D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

439502 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Anticipated Current-Year Authority

Y B C E C D/P/R

/S

D/M 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ER/ES/ET/TR E/F/U N U X/N

439504 Obligation Limitation - Temporary - Prior-Year and CurrentYear Budget AuthorityN B C E C C/P/S D/M X 1 or 3 

character 

OMB 

approved 

value

D/R ER/ES/ET E/F/U N U X/N

439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon 

Collection

N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U X/K/N

Bulletin No. 2022-16 IV AT - 27 September 2022
Part 1

SUPPLEMENT

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Indicator

Cohort 

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Cust/ 

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Exch/ 

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Fed/ 

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TAS 

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Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

439700 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation - 

Realized Current-Year Authority

N B C B/E D/C B/C/P D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG/EP/ES/ET E/F/U N U/E X/K/N

439701 Appropriations Temporarily Precluded From Obligation - 

Realized Prior-Year Authority

N B C E D/C P D/M P/X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U/E X/K/N

439702 Appropriations (special or trust), Borrowing Authority and 

Contract Authority Temporarily Precluded From Obligation - 

Anticipated Current-Year Authority

Y B C E C P D/M 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U X/N

439703 Appropriations Temporarily Precluded From Obligation - 

Anticipated Prior-Year Authority

Y B C E C P D/M X 1 or 3 

character 

OMB 

approved 

value

D ES/ET E/F/U N U X/N

439730 Appropriations Temporarily Precluded From Obligation N B C B/E D/C D B/P/X 1 or 3 

character 

OMB 

approved 

value

D ES U N U X/N

439800 Offsetting Collections (Collected) Temporarily Precluded 

From Obligation

N B C B/E D/C S D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EG/EP/ER E/F/U N U/E X/K/N

439801 Offsetting Collections (Anticipated) Temporarily Precluded 

From Obligation

Y B C E C S D/M 1 or 3 

character 

OMB 

approved 

value

D/R EG/EP/ER E/F/U N U X/N

439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily 

Precluded From Obligation

N B C E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U/E X/K/N

442000 Unapportioned Authority - Pending Rescission N B C E C D/M 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

Bulletin No. 2022-16 IV AT - 28 September 2022
Part 1

SUPPLEMENT

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Indicator

Cohort 

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Cust/ 

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Fed/ 

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TAS 

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Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

443000 Unapportioned Authority - OMB Deferral N B C E C D/M 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U X/K/N

445000 Unapportioned - Unexpired Authority N B C B/E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

449000 Anticipated Resources - Unapportioned Authority Y B C E D/C D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/N

451000 Apportionments N B C E D/C A/S D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

459000 Apportionments - Anticipated Resources - Programs Subject 

to Apportionment

Y B C E D/C A/S D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

461000 Allotments - Realized Resources N B C E D/C A/S D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

462000 Unobligated Funds Exempt From Apportionment N B C B/E D/C A/S D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

462090 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund

N B C B/E D/C D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

462091 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund - New Arrangements to Borrow 

(NAB)

N B C B/E D/C D/M X 1 or 3 

character 

OMB 

approved 

value

D EG U N U N

Bulletin No. 2022-16 IV AT - 29 September 2022
Part 1

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Indicator

Cohort 

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Cust/ 

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Adj DEFC

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund (ESF)

N B C B/E D/C E M 1 or 3 

character 

OMB 

approved 

value

D EG/EP E/U N U N

465000 Allotments - Expired Authority N B C B/E D/C A/B/E D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N E K/N

469000 Anticipated Resources - Programs Exempt From 

Apportionment

Y B C E D/C A/S D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

470000 Commitments - Programs Subject to Apportionment N B C E D/C A/S D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

472000 Commitments - Programs Exempt From Apportionment N B C E C A/S D/M 1001/1992-

2023

1 or 3 

character 

OMB 

approved 

value

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

480100 Undelivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

480200 Undelivered Orders - Obligations, Prepaid/Advanced N B C B/E D/C A/B/E #### D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL/

NEW

#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

483100 Undelivered Orders - Obligations Transferred, Unpaid N B C E D/C D/M 1001/1992-

2023

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

483200 Undelivered Orders - Obligations Transferred, 

Prepaid/Advanced

N B C E D/C D/M 1001/1992-

2023

B/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Bulletin No. 2022-16 IV AT - 30 September 2022
Part 1

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Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

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of 

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Reduction 

Type BOC Fund Type

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g Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders - Obligations, Recoveries

N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

N B D E D/C D/M 1001/1992-

2023

F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

N B C E D/C A/B/E #### D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

N B C E D/C A/B/E #### D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490100 Delivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490200 Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL/

NEW

#### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

490800 Authority Outlayed Not Yet Disbursed N B C B/E D/C A/E D/M B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R BAL/

NEW

#### EG/ER E/F/U N U X/K/N

493100 Delivered Orders - Obligations Transferred, Unpaid N B C E D/C D/M 1001/1992-

2023

F ### #### B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

497100 Downward Adjustments of Prior-Year Unpaid Delivered 

Orders - Obligations, Recoveries

N B D E D/C D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

Bulletin No. 2022-16 IV AT - 31 September 2022
Part 1

SUPPLEMENT

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Credit

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Type 

Code

Apport 

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Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reportin

g Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

N B D E D/C D/M 1001/1992-

2023

E/F/N B/P/X 1 or 3 

character 

OMB 

approved 

value

D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

498100 Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Unpaid

N B C E D/C A/B/E #### D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

498200 Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Paid

N B C E D/C A/B/E #### D/M 1001/1992-

2023

B/P/X 1 or 3 

character 

OMB 

approved 

value

## D/R #### EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

510000 Revenue From Goods Sold N P C E D/C X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

510900 Contra Revenue for Goods Sold N P D E D/C X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

520000 Revenue From Services Provided N P C E D/C A/S X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

520900 Contra Revenue for Services Provided N P D E D/C A/S X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531000 Interest Revenue - Other N P C E D/C A/S E/T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531100 Interest Revenue - Investments N P C E D/C A/S T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531200 Interest Revenue - Loans Receivable/Uninvested Funds N P C E D/C A/S T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531300 Interest Revenue - Subsidy Amortization N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531400 Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act

N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531500 Contra Revenue for Dividend Income Accounted for Under 

the Provisions of the Federal Credit Reform Act

N P D E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531700 Contra Revenue for Interest Revenue - Loans Receivable N P D E D/C A/S T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531800 Contra Revenue for Interest Revenue - Investments N P D E D/C A/S T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

531900 Contra Revenue for Interest Revenue - Other N P D E D/C A/S T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

532000 Penalties and Fines Revenue N P C E D/C A/S T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

532400 Contra Revenue for Penalties and Fines N P D E D/C A/S T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

532500 Administrative Fees Revenue N P C E D/C A/S X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

532900 Contra Revenue for Administrative Fees N P D E D/C A/S X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

540000 Funded Benefit Program Revenue N P C E D/C T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

540500 Unfunded FECA Benefit Revenue N P C E D/C X F/N ### /#### EG U D/G/N U N

540600 Contra Revenue for Unfunded FECA Benefit Revenue N P D E D/C X F/N ### /#### EG U D/G/N U N

540900 Contra Revenue for Funded Benefit Program Revenue N P D E D/C T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

550000 Insurance and Guarantee Premium Revenue N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue

N P D E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

560000 Donated Revenue - Financial Resources N P C E D/C A/S T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

560900 Contra Revenue for Donations - Financial Resources N P D E D/C A/S T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

561000 Donated Revenue - Non-Financial Resources N P C E D/C T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

561900 Contra Donated Revenue - Nonfinancial Resources N P D E D/C T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

564000 Forfeiture Revenue - Cash and Cash Equivalents N P C E D/C D A T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

564900 Contra Forfeiture Revenue - Cash and Cash Equivalents N P D E D/C D A T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

Bulletin No. 2022-16 IV AT - 32 September 2022
Part 1

SUPPLEMENT

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L Acct. USSGL Account Title

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Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type BOC Fund Type

Reportin

g Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

565000 Forfeiture Revenue - Forfeitures of Property N P C E D/C E A T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

565900 Contra Forfeiture Revenue - Forfeitures of Property N P D E D/C E A T N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570000 Expended Appropriations - Used - Accrued N P C E D/C G ### #### CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570005 Appropriations - Expended - Accrued N P D E D/C F ### #### GA U N U N

570006 Appropriations - Expended - Disbursed N P D E D/C F ### #### GA U N U N

570010 Expended Appropriations - Disbursed N P C E D/C G ### #### CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570500 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

N P C E D/C G ### #### CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

N P C E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

570810 Appropriations - Expended - Prior-Period Adjustments N P D E D/C F ### #### GA E/U N U N

570900 Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

N P C E D/C G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

571000 Transfer-in of Agency Unavailable Custodial and Non-Entity 

Collections

N P C E D/C F ### /#### GA U N U N

571200 Accrual of Agency Amount To Be Collected - Custodial and 

Non-Entity - General Fund of the U.S. Government

N P C E D/C F ### /#### GA U N U N

571300 Accrual of Amounts Receivable from Custodian or NonEntity Assets Receivable from a Federal Agency - Other Than 

the General Fund of the U.S. Government

N P C E D/C A E/T/X F ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US E/F/U D/G/N U/E X/N

572000 Financing Sources Transferred In Without Reimbursement N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

573000 Financing Sources Transferred Out Without Reimbursement N P D E D/C F/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

573500 Appropriated Dedicated Collections to be Transferred In N P C E D/C F ### /#### ES/ET/US/UT E/F/U D/G/N U/E X/K/N

573600 Appropriated Dedicated Collections to be Transferred Out N P D E D/C F ### /#### ES/ET/US/UT E/F/U D/G/N U/E X/K/N

574000 Appropriated Dedicated Collections Transferred In N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

574500 Appropriated Dedicated Collections Transferred Out N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

575000 Expenditure Financing Sources - Transfers-In N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

575500 Non-Expenditure Financing Sources - Transfers-In - Other N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

575600 Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers

N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

576000 Expenditure Financing Sources - Transfers-Out N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

576500 Non-Expenditure Financing Sources - Transfers-Out - Other N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

577500 Non-Budgetary Financing Sources Transferred In N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

577600 Non-Budgetary Financing Sources Transferred Out N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

577700 Authority Transfer Control In N P C E D/C GA U N U N

577800 Authority Transfer Control Out N P D E D/C GA U N U N

578000 Imputed Financing Sources N P C E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

579000 Other Financing Sources N P C E D/C D/E G/Z ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

579001 Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

N P C E D/C G ### #### EG U N U/E N

579010 Other General Fund Financing Sources N P D E D/C F/Z ### #### GA U N U N

579100 Adjustment to Financing Sources - Credit Reform N P D E D/C E F ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

579200 Financing Sources To Be Transferred Out - Contingent 

Liability

N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

579500 Seigniorage N P C E D/C E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U D/G/N U/E X/K/N

Bulletin No. 2022-16 IV AT - 33 September 2022
Part 1

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

580000 Tax Revenue Collected - Not Otherwise Classified N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580100 Tax Revenue Collected - Individual N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580200 Tax Revenue Collected - Corporate N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580300 Tax Revenue Collected - Unemployment N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580400 Tax Revenue Collected - Excise N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580500 Tax Revenue Collected - Estate and Gift N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

580600 Tax Revenue Collected - Customs N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582100 Tax Revenue Accrual Adjustment - Individual N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582200 Tax Revenue Accrual Adjustment - Corporate N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582300 Tax Revenue Accrual Adjustment - Unemployment N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582400 Tax Revenue Accrual Adjustment - Excise N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582500 Tax Revenue Accrual Adjustment - Estate and Gift N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

582600 Tax Revenue Accrual Adjustment - Customs N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583000 Contra Revenue for Taxes - Not Otherwise Classified N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583100 Contra Revenue for Taxes - Individual N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583200 Contra Revenue for Taxes - Corporate N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583300 Contra Revenue for Taxes - Unemployment N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583400 Contra Revenue for Taxes - Excise N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583500 Contra Revenue for Taxes - Estate and Gift N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

583600 Contra Revenue for Taxes - Customs N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589000 Tax Revenue Refunds - Not Otherwise Classified N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589100 Tax Revenue Refunds - Individual N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589200 Tax Revenue Refunds - Corporate N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589300 Tax Revenue Refunds - Unemployment N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589400 Tax Revenue Refunds - Excise N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589500 Tax Revenue Refunds - Estate and Gift N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

589600 Tax Revenue Refunds - Customs N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

590000 Other Revenue N P C E D/C D/E A/S E/T/X F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

590900 Contra Revenue for Other Revenue N P D E D/C D/E A/S E/T/X F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

591900 Revenue and Other Financing Sources - Cancellations N P D E D/C G ### #### EC/EG/EM/EP/ER/ES/ET/TR/US/UT E/F/U D/G/N U/E X/K/N

591910 Cancellations of Revenue and Other Financing Sources - The 

General Fund of the U.S. Government

N P C E D/C F ### /#### GA U N U N

592100 Valuation Change in Investments - Exchange Stabilization 

Fund (ESF)

N P C E D/C X N ER E/F/U D/G/N U/E X/K/N

592200 Valuation Change in Investments for Federal Government 

Sponsored Enterprise

N P C E D/C X N UG E/F/U D/G/N U/E X/K/N

592300 Valuation Change in Investments - Beneficial Interest in Trust N P C E D/C S T N UG E/F/U D/G/N U/E X/K/N

599000 Collections for Others - Statement of Custodial Activity N P D E D/C D/E S E/T/X F/G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599100 Accrued Collections for Others - Statement of Custodial 

Activity

N P D E D/C D/E S E/T/X F/G/N ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599300 Offset to Non-Entity Collections - Statement of Changes in 

Net Position

N P D E D/C D/E A F/G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

N P D E D/C E A F/G ### #### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

Bulletin No. 2022-16 IV AT - 34 September 2022
Part 1

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Cohort 

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Exch/ 

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U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

599700 Financing Sources Transferred In From Custodial Statement 

Collections

N P C E D/C D/E A E/T/X F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

599800 Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. 

Government

N P D E D/C S E/T/X F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

610000 Operating Expenses/Program Costs N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

615000 Expensed Asset N P D E D/C CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

619000 Contra Bad Debt Expense - Incurred for Others N P C E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

619900 Adjustment to Subsidy Expense N P C E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

631000 Interest Expenses on Borrowing From the Bureau of the 

Fiscal Service and/or the Federal Financing Bank

N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

632000 Interest Expenses on Securities N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

633000 Other Interest Expenses N P D E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

633800 Remuneration Interest N P D E D/C F/N ### #### EP E N U N

634000 Interest Expense Accrued on the Liability for Loan 

Guarantees

N P D E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

640000 Benefit Expense N P D E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

650000 Cost of Goods Sold N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

660000 Applied Overhead N P C E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

661000 Cost Capitalization Offset N P C E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

671000 Depreciation, Amortization, and Depletion N P D E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

672000 Bad Debt Expense N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

673000 Imputed Costs N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

679000 Other Expenses Not Requiring Budgetary Resources N P D E D/C A/S F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees N P C E D/C A N DF E/U N U/E X/N

680000 Future Funded Expenses N P D E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

N P D E D/C F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

690000 Non-Production Costs N P D E D/C F/N/Z ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

711000 Gains on Disposition of Assets - Other N P C E D/C D/E T/X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

711100 Gains on Disposition of Investments N P C E D/C D/E T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

711200 Gains on Disposition of Borrowings N P C E D/C D/E X F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

717100 Gains on Changes in Long-Term Assumptions - From 

Experience

N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

717200 Losses on Changes in Long-Term Assumptions - From 

Experience

N P D E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

718000 Unrealized Gains N P C E D/C D/E T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

718100 Unrealized Gain - Exchange Stabilization Fund (ESF) N P C E D/C X N EP E N U N

719000 Other Gains N P C E D/C D/E T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

719090 Gains on International Monetary Fund Assets N P C E D/C D/E T/X EG U N U N

719100 Gains for Exchange Stabilization Fund (ESF) Accrued 

Interest and Charges

N P C E D/C X N EP E N U N

721000 Losses on Disposition of Assets - Other N P D E D/C D/E T/X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

721100 Losses on Disposition of Investments N P D E D/C D/E A T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

721200 Losses on Disposition of Borrowings N P D E D/C D/E X F ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

727100 Gains on Changes in Long-Term Assumptions N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

Bulletin No. 2022-16 IV AT - 35 September 2022
Part 1

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Budgetary 

Impact 

Indicator

Cohort 

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Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

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Flag

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of 

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Type BOC Fund Type

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Account 

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Trans. 

Code

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

Fiscal Year 2022 Reporting

U.S. Standard General Ledger - Attribute Table

Section IV

727200 Losses on Changes in Long-Term Assumptions N P D E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

728000 Unrealized Losses N P D E D/C D/E T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

728100 Unrealized Losses - Exchange Stabilization Fund (ESF) N P D E D/C X N EP E N U N

729000 Other Losses N P D E D/C D/E T/X F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

729090 Losses on International Monetary Fund Assets N P D E D/C D/E T/X EG U N U N

729100 Losses for Exchange Stabilization Fund (ESF) Accrued 

Interest and Charges

N P D E D/C X N EP E N U N

729200 Other Losses From Impairment of Assets N P D E D/C D/E X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/N

730000 Extraordinary Items N P C E D/C X N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

740000 Prior-Period Adjustments Due to Corrections of Errors N P C E D/C N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

740100 Prior-Period Adjustments Due to Changes in Accounting 

Principles

N P C E D/C N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

N P C E D/C N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E/C X/K/N

750000 Distribution of Income - Dividend N P D E D/C D/E T/X N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

760000 Changes in Actuarial Liability N P D E D/C N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

771000 Trust Fund Warrant Journal Vouchers Issued Net of 

Adjustments

N P D E D/C F ### /#### GA U N U N

880100 Offset for Purchases of Assets N P C E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

880200 Purchases of Property, Plant, and Equipment N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

880300 Purchases of Inventory and Related Property N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

880400 Purchases of Assets - Other N P D E D/C F/N ### /#### CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/F/U D/G/N U/E X/K/N

Bulletin No. 2022-16 IV AT - 36 September 2022
Part 1, Section V: USSGL Crosswalks to Standard 

External Reports

This section includes crosswalks for use in Fiscal Year 2022 GTAS Reporting. These crosswalks map 

USSGL accounts to external reports in accordance with current reporting guidance from the Office of 

Management and Budget (OMB), the Federal Accounting Standards Advisory Board (FASAB), and the 

Bureau of the Fiscal Service (Fiscal Service).

Each report crosswalk lists the proper USSGL accounts and applicable attributes for each line and/or 

column on the reports. Attributes identify information subsidiary to the basic 6-digit USSGL accounts. This 

subsidiary information is necessary to meet external reporting requirements. See Section IV for additional 

information on attributes.

All crosswalks require pre-closing USSGL account balances.

The following are crosswalks from the USSGL Chart of Accounts to standard external reports required by 

OMB and Fiscal Service:

Section V Page Number

Balance Sheet (BS) V BS - 1

Statement of Net Cost (SNC) V SNC - 1

Statement of Changes in Net Position (SCNP) V SCNP - 1

Statement of Custodial Activity (SCA) V SCA - 1

Statement of Budgetary Resources (SBR) V SBR - 1

SF 133 and Schedule P: Report on Budget Execution 

and Budgetary Resources and Budget Program and 

Financing Schedule

V SF 133/Sch P - 1

Page 1 of 1
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

1

1 101000 Fund Balance With Treasury E G E/U

1 109000 Fund Balance With Treasury While Awaiting a Warrant E G E/U

2

2.1

2.1 161000 Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F E/U

2.1 161100 Discount on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F E/U

2.1 161200 Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F E/U

2.1 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the Fiscal 

Service

E F E/U

2.1 161800 Market Adjustment - Investments E F E/U

2.1 162000 Investments in Securities Other Than the Bureau of the 

Fiscal Service Securities

E F E/U

2.1 162100 Discount on Securities Other Than the Bureau of the 

Fiscal Service Securities

E F E/U

2.1 162200 Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E F E/U

2.1 162300 Amortization of Discount and Premium on Securities 

Other Than the Bureau of the Fiscal Service Securities

E F E/U

2.1 163000 Investments in U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

E F E/U

2.1 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued 

by the Bureau of the Fiscal Service

E F E/U

2.1 163300 Amortization of Discount on U.S. Treasury Zero 

Coupon Bonds Issued by the Bureau of the Fiscal 

Service

E F E/U

2.1 164300 Allowance for Subsidy - Preferred Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E F E/U

2.1 169000 Other Investments E F E/U

2.2

2.2 134200 Interest Receivable - Investments E F E/U 7

3

3.1

3.1 198100 Receivable from Custodian or Non-Entity Assets 

Receivable From a Federal Agency - Other Than the 

General Fund of the U.S. Government

E F E/U

3.2

3.2 192300 Contingent Receivable for Capital Transfers E F E/U

3.2 192500 Capital Transfers Receivable E F E/U

3.3

3.3 132000 Funded Employment Benefit Contributions Receivable E F E/U 7

3.3 132100 Unfunded FECA Benefit Contributions Receivable E F U 7

3.4

3.4 131000 Accounts Receivable E F E/U 7

3.4 131900 Allowance for Loss on Accounts Receivable E F E/U 7

Asset for agency's custodial and non-entity liabilities - other than the General 

Fund of the U.S. Government (RC 10)

Accounts receivable, capital transfers (RC 12)

Benefit program contributions receivable (RC 21)

Accounts receivable, net (RC 22)

Fund Balance with Treasury (Note 3) (RC 40)

Investments, net (Note 5)

Federal investments (Note 5) (RC 01)

Interest receivable - investments (Note 5) (RC 02)

Accounts receivable, net (Note 6)

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

Assets (Note 2)

Intra-governmental

Bulletin No. 2022-12 V BS - 1 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

3.4 136000 Penalties and Fines Receivable - Not Otherwise 

Classified

E F E/U 7

3.4 136700 Allowance for Loss on Penalties and Fines Receivable - 

Not Otherwise Classified

E F E/U 7

3.4 137000 Administrative Fees Receivable - Not Otherwise 

Classified

E F E/U 7

3.4 137700 Allowance for Loss on Administrative Fees Receivable - 

Not Otherwise Classified

E F E/U 7

3.5

3.5 133000 Receivable for Transfers of Currently Invested Balances E F E/U 7

3.5 133500 Expenditure Transfers Receivable E F E/U 7

3.5 139000 Appropriated Dedicated Collections Receivable E F E/U

4

4.1

4.1 134000 Interest Receivable - Not Otherwise Classified E F E/U 7

4.1 134100 Interest Receivable - Loans E F E/U 7

4.2

4.2 135000 Loans Receivable E F E/U 7

4.2 135100 Capitalized Loan Interest Receivable - Non-Credit 

Reform

E F E/U 7

4.2 136100 Penalties and Fines Receivable - Loans E F E/U 7

4.2 137100 Administrative Fees Receivable - Loans E F E/U 7

5

5 141000 Advances and Prepayments E F E/U 7

6

6.1

6.1 192100 Receivable From Appropriations E G E/U

6.1 199000 Other Assets E G E/U

6.1 199010 Other Assets - General Fund of the U.S. Government E F U

6.2

6.2 198000 Asset for Agency's Custodial and Non-Entity Liabilities -

General Fund of the U.S. Government

EF U

6.3

6.3 199000 Other Assets E F E/U

7

8

8 110100 General Fund of the U.S. Government's Operating Cash E N U

8 110300 Restricted Operating Cash E N U

8 110900 Checks Outstanding E N U

8 111000 Undeposited Collections E N E/U

8 112000 Imprest Funds E N E/U

8 112500 U.S. Debit Card Funds E N E/U

8 113000 Funds Held Outside of Treasury - Budgetary E N E/U

8 113500 Funds Held Outside of Treasury - Non-Budgetary E N E/U

8 113510 Restricted Cash Held Outside of Treasury - NonBudgetaryE N E/U

8 114500 Cash Held by U.S. Disbursing Officers Outside the 

Treasury's General Account

EN U

Other than intra-governmental

Cash and other monetary assets* (Note 4)

Other assets (RC 30)

Asset for agency's custodial and non-entity liabilities (RC 46)

Other Assets (RC 22)

Total Intra-governmental

This line is calculated. Equals sum of line 1 through 6

Loans receivable, net

Interest receivable - loans and not otherwise classified (RC 04)

Loans receivable (RC 17)

Advances and prepayments (RC 23)

Other Assets (Note 12)

Transfers receivable (RC 27)

Bulletin No. 2022-12 V BS - 2 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

8 119000 Other Cash E N E/U

8 119090 Other Cash - International Monetary Fund E U

8 119305 International Monetary Fund - Letter of Credit E U

8 119306 International Monetary Fund - Receivable/Payable 

Currency Valuation Adjustment

E U

8 119307 International Monetary Fund - Dollar Deposits With the 

IMF

E U

8 119309 International Monetary Fund - Currency Holdings E U

8 119333 International Monetary Fund - Reserve Position E U

8 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of 

Special Drawing Rights (SDR)

E N E/U

8 119500 Other Monetary Assets E N E/U

8 120000 Foreign Currency E N E/U

8 120500 Foreign Currency Denominated Equivalent Assets E N E

8 120900 Uninvested Foreign Currency E N E

8 123500 Foreign Currency Held Outside Of Treasury - NonBudgetaryE N E/U

8 134400 Interest Receivable on Special Drawing Rights (SDR) E N E

8 138400 Interest Receivable - Foreign Currency Denominated 

Assets

EN E

8 153100 Seized Monetary Instruments E N E/U

8 153200 Seized Cash Deposited E N E/U

9

9 131000 Accounts Receivable E N E/U

9 131900 Allowance for Loss on Accounts Receivable E N E/U

9 132000 Funded Employment Benefit Contributions Receivable E N E/U

9 132100 Unfunded FECA Benefit Contributions Receivable E N U

9 132500 Taxes Receivable E N E/U

9 132900 Allowance for Loss on Taxes Receivable E N E/U

9 134000 Interest Receivable - Not Otherwise Classified E N E/U

9 134300 Interest Receivable - Taxes E N E/U

9 134700 Allowance for Loss on Interest Receivable - Not 

Otherwise Classified

E N E/U

9 134800 Allowance for Loss on Interest Receivable - Taxes E N E/U

9 136000 Penalties and Fines Receivable - Not Otherwise 

Classified

E N E/U

9 136300 Penalties and Fines Receivable - Taxes E N E/U

9 136700 Allowance for Loss on Penalties and Fines Receivable - 

Not Otherwise Classified

E N E/U

9 136800 Allowance for Loss on Penalties and Fines Receivable - 

Taxes

E N E/U

9 137000 Administrative Fees Receivable - Not Otherwise 

Classified

E N E/U

9 137300 Administrative Fees Receivable - Taxes E N E/U

9 137400 Criminal Restitution Receivable E N E/U

9 137700 Allowance for Loss on Administrative Fees Receivable - 

Not Otherwise Classified

E N E/U

9 137800 Allowance for Loss on Administrative Fees Receivable - 

Taxes

E N E/U

9 137900 Allowance for Loss on Criminal Restitution Receivable E N E/U

10

10 134100 Interest Receivable - Loans E N E/U

10 134500 Allowance for Loss on Interest Receivable - Loans E N E/U

10 135000 Loans Receivable E N E/U

10 135090 Loans Receivable - International Monetary Fund E U

10 135900 Allowance for Loss on Loans Receivable E N E/U

Accounts receivable, net (Notes 6 and 7)

Loans receivable, net (Note 8)

Bulletin No. 2022-12 V BS - 3 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

10 135990 Allowance for Loss on Loans Receivable - International 

Monetary Fund

E U

10 136100 Penalties and Fines Receivable - Loans E N E/U

10 136500 Allowance for Loss on Penalties and Fines Receivable - 

Loans

E N E/U

10 137100 Administrative Fees Receivable - Loans E N E/U

10 137500 Allowance for Loss on Administrative Fees Receivable - 

Loans

E N E/U

10 138000 Loans Receivable - Troubled Assets Relief Program E N E/U

10 138100 Interest Receivable - Loans - Troubled Assets Relief 

Program

E N E/U

10 138500 Allowance for Loss on Interest Receivable - Loans - 

Troubled Assets Relief Program

E N E/U

10 138900 Allowance for Subsidy - Loans - Troubled Assets Relief 

Program

E N E/U

10 139900 Allowance for Subsidy E N E/U

10 155100 Foreclosed Property E N E/U

10 155900 Foreclosed Property - Allowance E N E/U

10 164200 Preferred Stock Accounted for Under the Provisions of 

the Federal Credit Reform Act

E N E/U

10 164300 Allowance for Subsidy - Preferred Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E N E/U

10 164400 Common Stock Accounted for Under the Provisions of 

the Federal Credit Reform Act

E N E/U

10 164500 Allowance for Subsidy - Common Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E N E/U

10 164600 Discount on Securities Account for Under the 

Provisions of the Federal Credit Reform Act

E N E/U

10 164700 Premium on Securities Accounted for Under the 

Provisions of the Federal Credit Reform Act

E N E/U

11

11 151100 Operating Materials and Supplies Held for Use E E/U

11 151200 Operating Materials and Supplies Held in Reserve for 

Future Use

E E/U

11 151300 Operating Materials and Supplies - Excess, Obsolete, 

and Unserviceable

E E/U

11 151400 Operating Materials and Supplies Held for Repair E E/U

11 151600 Operating Materials and Supplies in Development E E/U

11 151900 Operating Materials and Supplies - Allowance E E/U

11 152100 Inventory Purchased for Resale E E/U

11 152200 Inventory Held in Reserve for Future Sale E E/U

11 152300 Inventory Held for Repair E E/U

11 152400 Inventory - Excess, Obsolete, and Unserviceable E E/U

11 152500 Inventory - Raw Materials E E/U

11 152600 Inventory - Work-in-Process E E/U

11 152700 Inventory - Finished Goods E E/U

11 152900 Inventory - Allowance E E/U

11 154100 Forfeited Property Held for Sale E N E/U

11 154200 Forfeited Property Held for Donation or Use E N E/U

11 154900 Forfeited Property - Allowance E N E/U

11 156100 Commodities Held Under Price Support and 

Stabilization Support Programs

E N E/U

11 156900 Commodities - Allowance E N E/U

11 157100 Stockpile Materials Held in Reserve E N E/U

11 157200 Stockpile Materials Held for Sale E N E/U

11 159100 Other Related Property E N E/U

11 159900 Other Related Property - Allowance E N E/U

Inventory and related property, net (Note 9)

Bulletin No. 2022-12 V BS - 4 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

12

12 171100 Land and Land Rights E E/U

12 171200 Improvements to Land E E/U

12 171900 Accumulated Depreciation on Improvements to Land E E/U

12 172000 Construction-in-Progress E E/U

12 173000 Buildings, Improvements, and Renovations E E/U

12 173900 Accumulated Depreciation on Buildings, Improvements, 

and Renovations

E E/U

12 174000 Other Structures and Facilities E E/U

12 174900 Accumulated Depreciation on Other Structures and 

Facilities

E E/U

12 175000 Equipment E E/U

12 175900 Accumulated Depreciation on Equipment E E/U

12 181000 Assets Under Capital Lease E E/U

12 181900 Accumulated Depreciation on Assets Under Capital 

Lease

E E/U

12 182000 Leasehold Improvements E E/U

12 182900 Accumulated Amortization on Leasehold Improvements E E/U

12 183000 Internal-Use Software E E/U

12 183200 Internal-Use Software in Development E E/U

12 183900 Accumulated Amortization on Internal-Use Software E E/U

12 184000 Other Natural Resources E E/U

12 184900 Allowance for Depletion E E/U

12 189000 Other General Property, Plant, and Equipment E E/U

12 189900 Accumulated Depreciation on Other General Property, 

Plant, and Equipment

E E/U

13

13 141000 Advances and Prepayments E N E/U

14

14 134200 Interest Receivable - Investments E N E/U

14 134600 Allowance for Loss on Interest Receivable - Investments E N E/U

14 161000 Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N E/U

14 161100 Discount on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N E/U

14 161200 Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N E/U

14 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the Fiscal 

Service

E N E/U

14 161800 Market Adjustment - Investments E E/N E/U

14 162000 Investments in Securities Other Than the Bureau of the 

Fiscal Service Securities

E E/N E/U 3

14 162100 Discount on Securities Other Than the Bureau of the 

Fiscal Service Securities

E N E/U 3

14 162200 Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E N E/U 3

14 162300 Amortization of Discount and Premium on Securities 

Other Than the Bureau of the Fiscal Service Securities

E N E/U 3

14 167000 Foreign Investments E N E

14 167100 Discount on Foreign Investments E N E

14 167200 Premium on Foreign Investments E N E

14 167900 Foreign Exchange Rate Revalue Adjustments - 

Investments

EN E

General property, plant, and equipment, net (Note 10)

Advances and prepayments

Investments,net (Note 5)

Bulletin No. 2022-12 V BS - 5 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

14 169000 Other Investments E N E/U 3

15

15

16

16 165000 Preferred Stock in Federal Government Sponsored 

Enterprise

E N E/U

16 165100 Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise

E N E/U

16 165200 Common Stock Warrants in Federal Government 

Sponsored Enterprise

E N E/U

16 165300 Market Adjustment - Common Stock Warrants in 

Federal Government Sponsored Enterprise

E N E/U

17

17 199000 Other Assets E N E/U 4

17 199500 General Property, Plant, and Equipment Permanently 

Removed but Not Yet Disposed

E N E/U

18

19

20

21

21 201000 Liability for Fund Balance With Treasury E F U

21 209010 Liability for Fund Balance While Awaiting a Warrant E F U

22

22.1

22.1 292300 Contingent Liability for Capital Transfers E F E/U

22.1 297000 Liability for Capital Transfers E F E/U

22.2

22.2 211000 Accounts Payable E F E/U

22.2 212000 Disbursements in Transit E F E/U

22.2 213000 Contract Holdbacks E F E/U

22.2 217000 Subsidy Payable to the Financing Account E F E/U

22.2 294000 Capital Lease Liability E F E/U

22.2 296000 Accounts Payable From Canceled Appropriations E F E/U

22.3

22.3 215000 Payable for Transfers of Currently Invested Balances E F E/U 7

22.3 215500 Expenditure Transfers Payable E F E/U 7

22.3 299100 Other Liabilities - Reductions E F E/U

22.3 299200 Appropriated Dedicated Collections Liability E F E/U

23

23.1

23.1 253000 Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E F E/U 7

23.1 253100 Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E F E/U 7

23.1 253200 Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E F E/U 7

Federal debt (RC 01)

Accounts payable (Note 17)

Accounts payable, capital transfers (RC 12)

Accounts payable (RC 22)

Transfers payable (RC 27)

Federal debt and interest payable (Note 14)

This line is calculated. Equals sum of lines 7 and 18.

Stewardship PP&E (Note 11)

Liabilities: (Note 13)

Intra-governmental

[Liability for Fund Balance with Treasury [for General fund only]] (RC 40)

Investments in government-sponsored enterprises

Other assets (Note 12)

Total other than intra-governmental

This line is calculated. Equals sum of lines 8 through 17.

Total assets

Investment in special purpose vehicles

Bulletin No. 2022-12 V BS - 6 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

23.1 253300 Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E F E/U 7

23.1 253400 Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E F E/U 7

23.1 254000 Participation Certificates E F E/U 7

23.2

23.2 214200 Accrued Interest Payable - Debt E F E/U 7

24

24.1

24.1 214000 Accrued Interest Payable - Not Otherwise Classified E F E/U

24.1 214100 Accrued Interest Payable - Loans E F E/U 7

24.2

24.2 251000 Principal Payable to the Bureau of the Fiscal Service E F E/U

24.2 251100 Capitalized Loan Interest Payable - Non-Credit Reform E F E/U

24.2 252000 Principal Payable to the Federal Financing Bank E F E/U

24.2 259000 Other Debt E F E/U

25

25 231000 Liability for Advances and Prepayments E F E/U 7

25 232000 Other Deferred Revenue E F E/U

26

26.1

26.1 221300 Employer Contributions and Payroll Taxes Payable E Z E/U

26.1 222500 Unfunded FECA Liability E Z E/U

26.1 229000 Other Unfunded Employment Related Liability E Z E/U

26.1 240000 Liability for Non-Fiduciary Deposit Funds and 

Undeposited Collections

E Z E/U

26.1 241000 Liability for Clearing Accounts E Z E/U

26.1 299000 Other Liabilities Without Related Budgetary 

Obligations

E Z E/U

26.2

26.2 259000 Other Debt E G E/U

26.2 299000 Other Liabilities Without Related Budgetary 

Obligations

E G E/U

26.2 299010 Other Liabilities Without Related Budgetary 

Obligations - General Fund of the U.S. Government

EF U

26.2 299100 Other Liabilities - Reductions E G E/U

26.2 299110 Reductions of Other Liabilities - General Fund of the 

U.S. Government

EF U

26.3

26.3 298000 Custodial Liability E G E/U

26.3 298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity

E G E/U

26.4

26.4 298000 Custodial Liability E F E/U

26.4 298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity

E F E/U

26.5

26.5 221300 Employer Contributions and Payroll Taxes Payable E F E/U

Liability to agency other than the General Fund of the U.S. Government for 

custodial and other non-entity assets (RC 10)

Other current liabilities - Benefit contributions payable (Note 15) (RC 21)

Advances from others and deferred revenue (RC 23)

Other Liabilities (Note 17)

Other liabilities (without reciprocals) (Note 15) (RC 29)

Other liabilities (Note 17) (RC 30)

Liability to the General Fund of the U.S. Government for custodial and other 

non-entity assets (Note 17) (RC 46)

Interest payable - debt (RC 02)

Debt (Note 14B)

Interest payable - loans and not otherwise classified (RC 04)

Loans payable (RC 17)

Bulletin No. 2022-12 V BS - 7 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

26.5 221500 Other Post Employment Benefits Due and Payable E F E/U

26.5 222500 Unfunded FECA Liability E F E/U

26.5 229000 Other Unfunded Employment Related Liability E F E/U

26.6

26.6 219000 Other Liabilities With Related Budgetary Obligations E F E/U

26.6 299000 Other Liabilities Without Related Budgetary 

Obligations

E F E/U

27

28

28 211000 Accounts Payable E N E/U

28 212000 Disbursements in Transit E N E/U

28 214000 Accrued Interest Payable - Not Otherwise Classified E N E/U

28 296000 Accounts Payable From Canceled Appropriations E N E/U

29

29 214100 Accrued Interest Payable - Loans E N E/U

29 214200 Accrued Interest Payable - Debt E N E/U

29 253000 Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E N E/U

29 253100 Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E N E/U

29 253200 Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E N E/U

29 253300 Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E N E/U

29 253400 Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E N E/U

29 254000 Participation Certificates E N E/U

29 259000 Other Debt E N E/U

30

30 219100 Liability for Employer Benefits and Claims Incurred but 

Not Reported

E N E/U

30 221300 Employer Contributions and Payroll Taxes Payable E N E/U

30 221500 Other Post Employment Benefits Due and Payable E N E/U

30 221600 Pension Benefits Due and Payable to Beneficiaries E N E/U

30 221700 Benefit Premiums Payable to Carriers E N E/U

30 221800 Life Insurance Benefits Due and Payable to 

Beneficiaries

E N E/U

30 222000 Unfunded Leave E N E/U

30 229000 Other Unfunded Employment Related Liability E N E/U

30 261000 Actuarial Pension Liability E N E/U

30 262000 Actuarial Health Insurance Liability E N E/U

30 263000 Actuarial Life Insurance Liability E N E/U

30 265000 Actuarial FECA Liability E N E/U

30 269000 Other Actuarial Liabilities E N E/U

31

31 299500 Estimated Cleanup Cost Liability E N E/U

32

32 216000 Entitlement Benefits Due and Payable E N E/U

33

Benefits due and payable

Loan guarantee liabilities (Note 8)

Other than intra-governmental

Accounts payable

Federal debt and interest payable (Note 14)

Federal employee and veteran benefits payable* (Note 15)

Environmental and disposal liabilities (Note 16)

Other liabilities (RC 22)

Total Intra-governmental

This line is calculated. Equals sum of lines 21 through 26.

Bulletin No. 2022-12 V BS - 8 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

33 218000 Loan Guarantee Liability E N E/U

34

34 211200 Accounts Payable for Federal Government Sponsored 

Enterprise

E N E/U

34 292200 Contingent Liabilities - Federal Government Sponsored 

Enterprise

E N E/U

35

35 220000 Liability for Unpaid Insurance Claims E N E/U

35 220500 Liability for Unearned Insurance Premiums E N E/U

35 266000 Actuarial Liabilities for Federal Insurance and 

Guarantee Programs

E N E/U

36

36 231000 Liability for Advances and Prepayments E N E/U

36 232000 Other Deferred Revenue E N E/U

37

37 201000 Liability for Fund Balance With Treasury E N U

37 213000 Contract Holdbacks E N E/U

37 219000 Other Liabilities With Related Budgetary Obligations E N E/U

37 219200 Special Drawing Right (SDR) Certificates Issued to 

Federal Reserve Banks

EN E

37 219300 Allocation of Special Drawing Rights (SDRs) E N E

37 221000 Accrued Funded Payroll and Leave E N E/U

37 221100 Withholdings Payable E N E/U

37 240000 Liability for Non-Fiduciary Deposit Funds and 

Undeposited Collections

E N E/U

37 241000 Liability for Clearing Accounts E N E/U

37 267000 Actuarial Liabilities for Treasury-Managed Benefit 

Programs

E N E/U

37 291000 Prior Liens Outstanding on Acquired Collateral E N E/U

37 292000 Contingent Liabilities E N E/U

37 294000 Capital Lease Liability E N E/U

37 298000 Custodial Liability E N E/U 2

37 299000 Other Liabilities Without Related Budgetary 

Obligations

E N E/U

38

39

40

41

41.1

41.1 309000 Unexpended Appropriations While Awaiting a Warrant E G E

41.1 310000 Unexpended Appropriations - Cumulative B E

41.1 310100 Unexpended Appropriations - Appropriations Received E G E

41.1 310200 Unexpended Appropriations - Transfers-In E F E

41.1 310300 Unexpended Appropriations - Transfers-Out E F E

41.1 310500 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG E

41.1 310600 Unexpended Appropriations - Adjustments E G E

41.1 310700 Unexpended Appropriations - Used - Accrued E G E

Commitments and Contingencies (Note 20)

Net position:

Total Unexpended Appropriation (Consolidated)

Unexpended appropriations - Funds from Dedicated Collections (Note 21)

Other liabilities (Notes 18, 19, and 20)

Total other than intra-governmental

This line is calculated. Equals sum of lines 28 through 37.

Total liabilities

This line is calculated. Equals sum of lines 27 and 38.

Liabilities to Government-sponsored enterprises

Insurance and guarantee program liabilities

Advances from others and deferred revenue

Bulletin No. 2022-12 V BS - 9 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

41.1 310710 Unexpended Appropriations - Used - Disbursed E G E

41.1 310800 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG E

41.1 310900 Unexpended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG E

41.2

41.2 309000 Unexpended Appropriations While Awaiting a Warrant E G U

41.2 309010 Appropriations Outstanding - Warrants to be Issued E F U

41.2 310000 Unexpended Appropriations - Cumulative B U

41.2 310100 Unexpended Appropriations - Appropriations Received E G U

41.2 310200 Unexpended Appropriations - Transfers-In E F U

41.2 310300 Unexpended Appropriations - Transfers-Out E F U

41.2 310500 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG U

41.2 310600 Unexpended Appropriations - Adjustments E G U

41.2 310700 Unexpended Appropriations - Used - Accrued E G U

41.2 310710 Unexpended Appropriations - Used - Disbursed E G U

41.2 310800 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG U

41.2 310900 Unexpended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG U

41.2 320000 Appropriations Outstanding - Cumulative B U

41.2 320100 Appropriations Outstanding - Warrants Issued E F U

41.2 320110 Appropriations Outstanding - Transfers E F U

41.2 320600 Appropriations Outstanding - Adjustments E F U

41.2 320700 Appropriations Outstanding - Used - Accrued E F U

41.2 320710 Appropriations Outstanding - Used - Disbursed E F U

41.2 320800 Appropriations Outstanding - Prior-Period Adjustments E F U

41.3

42

42.1

42.1 331000 Cumulative Results of Operations B E

42.1 510000 Revenue From Goods Sold E F/N E

42.1 510900 Contra Revenue for Goods Sold E F/N E

42.1 520000 Revenue From Services Provided E F/N E

42.1 520900 Contra Revenue for Services Provided E F/N E

42.1 531000 Interest Revenue - Other E F/N E

42.1 531100 Interest Revenue - Investments E F/N E

42.1 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N E

42.1 531300 Interest Revenue - Subsidy Amortization E N E

42.1 531400 Dividend Income Accounted for Under the Provisions 

of the Federal Credit Reform Act

EN E

42.1 531500 Contra Revenue for Dividend Income Accounted for 

Under the Provisions of the Federal Credit Reform Act

EN E

42.1 531700 Contra Revenue for Interest Revenue - Loans 

Receivable

E F/N E

42.1 531800 Contra Revenue for Interest Revenue - Investments E F/N E

42.1 531900 Contra Revenue for Interest Revenue - Other E F/N E

42.1 532000 Penalties and Fines Revenue E N E

42.1 532400 Contra Revenue for Penalties and Fines E N E

42.1 532500 Administrative Fees Revenue E F/N E

Total Unexpended Appropriations - Eliminations Between Dedicated and All 

Other

Any eliminations between funds needed to trace to Net Position

Total Cumulative Results of Operations (Consolidated)

Cumulative results of operations - Funds from Dedicated Collections (Note 21)

Unexpended appropriations - Funds from other than Dedicated Collections

Bulletin No. 2022-12 V BS - 10 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.1 532900 Contra Revenue for Administrative Fees E F/N E

42.1 540000 Funded Benefit Program Revenue E F/N E

42.1 540900 Contra Revenue for Funded Benefit Program Revenue E F/N E

42.1 550000 Insurance and Guarantee Premium Revenue E N E

42.1 550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue

EN E

42.1 560000 Donated Revenue - Financial Resources E N E

42.1 560900 Contra Revenue for Donations - Financial Resources E N E

42.1 561000 Donated Revenue - Non-Financial Resources E N E

42.1 561900 Contra Donated Revenue - Nonfinancial Resources E N E

42.1 564000 Forfeiture Revenue - Cash and Cash Equivalents E N E

42.1 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N E

42.1 565000 Forfeiture Revenue - Forfeitures of Property E N E

42.1 565900 Contra Forfeiture Revenue - Forfeitures of Property E N E

42.1 570000 Expended Appropriations - Used - Accrued E G E

42.1 570010 Expended Appropriations - Disbursed E G E

42.1 570500 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG E

42.1 570800 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG E

42.1 570900 Expended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG E

42.1 571300 Accrual of Amounts Receivable from Custodian or NonEntity Assets Receivable from a Federal Agency - Other 

Than the General Fund of the U.S. Government

EF E

42.1 572000 Financing Sources Transferred In Without 

Reimbursement

EF E

42.1 573000 Financing Sources Transferred Out Without 

Reimbursement

E F/Z E

42.1 573500 Appropriated Dedicated Collections to be Transferred In E F E

42.1 573600 Appropriated Dedicated Collections to be Transferred 

Out

EF E

42.1 574000 Appropriated Dedicated Collections Transferred In E F E

42.1 574500 Appropriated Dedicated Collections Transferred Out E F E

42.1 575000 Expenditure Financing Sources - Transfers-In E F E

42.1 575500 Non-Expenditure Financing Sources - Transfers-In - 

Other

EF E

42.1 575600 Non-Expenditure Financing Sources - Transfers-In - 

Capital Transfers

EF E

42.1 576000 Expenditure Financing Sources - Transfers-Out E F E

42.1 576500 Non-Expenditure Financing Sources - Transfers-Out - 

Other

EF E

42.1 576600 Non-Expenditure Financing Sources - Transfers-Out - 

Capital Transfers

EF E

42.1 577500 Non-Budgetary Financing Sources Transferred In E F E

42.1 577600 Non-Budgetary Financing Sources Transferred Out E F E

42.1 578000 Imputed Financing Sources E F E

42.1 579000 Other Financing Sources E G/Z E

42.1 579100 Adjustment to Financing Sources - Credit Reform E F E

42.1 579200 Financing Sources To Be Transferred Out - Contingent 

Liability

EF E

42.1 579500 Seigniorage E N E

42.1 580000 Tax Revenue Collected - Not Otherwise Classified E G/N E

42.1 580100 Tax Revenue Collected - Individual E G/N E

42.1 580200 Tax Revenue Collected - Corporate E G/N E

Bulletin No. 2022-12 V BS - 11 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.1 580300 Tax Revenue Collected - Unemployment E G/N E

42.1 580400 Tax Revenue Collected - Excise E G/N E

42.1 580500 Tax Revenue Collected - Estate and Gift E G/N E

42.1 580600 Tax Revenue Collected - Customs E G/N E

42.1 582000 Tax Revenue Accrual Adjustment - Not Otherwise 

Classified

E G/N E

42.1 582100 Tax Revenue Accrual Adjustment - Individual E G/N E

42.1 582200 Tax Revenue Accrual Adjustment - Corporate E G/N E

42.1 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N E

42.1 582400 Tax Revenue Accrual Adjustment - Excise E G/N E

42.1 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N E

42.1 582600 Tax Revenue Accrual Adjustment - Customs E G/N E

42.1 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N E

42.1 583100 Contra Revenue for Taxes - Individual E G/N E

42.1 583200 Contra Revenue for Taxes - Corporate E G/N E

42.1 583300 Contra Revenue for Taxes - Unemployment E G/N E

42.1 583400 Contra Revenue for Taxes - Excise E G/N E

42.1 583500 Contra Revenue for Taxes - Estate and Gift E G/N E

42.1 583600 Contra Revenue for Taxes - Customs E G/N E

42.1 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N E

42.1 589100 Tax Revenue Refunds - Individual E G/N E

42.1 589200 Tax Revenue Refunds - Corporate E G/N E

42.1 589300 Tax Revenue Refunds - Unemployment E G/N E

42.1 589400 Tax Revenue Refunds - Excise E G/N E

42.1 589500 Tax Revenue Refunds - Estate and Gift E G/N E

42.1 589600 Tax Revenue Refunds - Customs E G/N E

42.1 590000 Other Revenue E F/N/Z E 2

42.1 590900 Contra Revenue for Other Revenue E F/N/Z E 2

42.1 591900 Revenue and Other Financing Sources - Cancellations E G E

42.1 592100 Valuation Change in Investments - Exchange 

Stabilization Fund (ESF)

EN E

42.1 592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise

EN E

42.1 592300 Valuation Change in Investments - Beneficial Interest in 

Trust

EN E

42.1 599000 Collections for Others - Statement of Custodial Activity E F/G/N E

42.1 599100 Accrued Collections for Others - Statement of Custodial 

Activity

E F/G/N E

42.1 599300 Offset to Non-Entity Collections - Statement of 

Changes in Net Position

E F/G E

42.1 599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

E F/G E

42.1 599700 Financing Sources Transferred In From Custodial 

Statement Collections

EF E

42.1 599800 Custodial Collections Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the 

U.S. Government

EF E

42.1 610000 Operating Expenses/Program Costs E F/N E

42.1 615000 Expensed Asset E E

42.1 619000 Contra Bad Debt Expense - Incurred for Others E F/N E

42.1 619900 Adjustment to Subsidy Expense E N E

42.1 631000 Interest Expenses on Borrowing From the Bureau of the 

Fiscal Service and/or the Federal Financing Bank

EF E

42.1 632000 Interest Expenses on Securities E F/N E

42.1 633000 Other Interest Expenses E F/N E

42.1 633800 Remuneration Interest E F/N E

Bulletin No. 2022-12 V BS - 12 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.1 634000 Interest Expense Accrued on the Liability for Loan 

Guarantees

EN E

42.1 640000 Benefit Expense E F/N/Z E

42.1 650000 Cost of Goods Sold E F/N E

42.1 660000 Applied Overhead E N E

42.1 661000 Cost Capitalization Offset E N E

42.1 671000 Depreciation, Amortization, and Depletion E N E

42.1 672000 Bad Debt Expense E F/N E

42.1 673000 Imputed Costs E F E

42.1 679000 Other Expenses Not Requiring Budgetary Resources E F/N E

42.1 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees EN E

42.1 680000 Future Funded Expenses E F/N/Z E

42.1 685000 Employer Contributions to Employee Benefit Programs 

Not Requiring Current-Year Budget Authority 

(Unobligated)

EF E

42.1 690000 Non-Production Costs E F/N/Z E

42.1 711000 Gains on Disposition of Assets - Other E N E

42.1 711100 Gains on Disposition of Investments E F/N E

42.1 711200 Gains on Disposition of Borrowings E F E

42.1 717100 Gains on Changes in Long-Term Assumptions - From 

Experience

EN E

42.1 717200 Losses on Changes in Long-Term Assumptions - From 

Experience

EN E

42.1 718000 Unrealized Gains E F/N E

42.1 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N E

42.1 719000 Other Gains E F/N E

42.1 719100 Gains for Exchange Stabilization Fund (ESF) Accrued 

Interest and Charges

EN E

42.1 721000 Losses on Disposition of Assets - Other E N E

42.1 721100 Losses on Disposition of Investments E F/N E

42.1 721200 Losses on Disposition of Borrowings E F E

42.1 727100 Gains on Changes in Long-Term Assumptions E N E

42.1 727200 Losses on Changes in Long-Term Assumptions E N E

42.1 728000 Unrealized Losses E F/N E

42.1 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N E

42.1 729000 Other Losses E F/N E

42.1 729100 Losses for Exchange Stabilization Fund (ESF) Accrued 

Interest and Charges

EN E

42.1 729200 Other Losses From Impairment of Assets E N E

42.1 730000 Extraordinary Items E N E

42.1 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z E

42.1 740100 Prior-Period Adjustments Due to Changes in 

Accounting Principles

E N/Z E

42.1 740500 Prior-Period Adjustments Due to Corrections of Errors -

Years Preceding the Prior-Year

E N/Z E

42.1 750000 Distribution of Income - Dividend E N/Z E

42.1 760000 Changes in Actuarial Liability E N E

42.1 880100 Offset for Purchases of Assets E F E

42.1 880200 Purchases of Property, Plant, and Equipment E F E

42.1 880300 Purchases of Inventory and Related Property E F E

42.1 880400 Purchases of Assets - Other E F E

42.2

42.2 331000 Cumulative Results of Operations B U

42.2 510000 Revenue From Goods Sold E F/N U

42.2 510900 Contra Revenue for Goods Sold E F/N U

42.2 520000 Revenue From Services Provided E F/N U

Cumulative results of operations - Funds from other than Dedicated Collections

Bulletin No. 2022-12 V BS - 13 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.2 520900 Contra Revenue for Services Provided E F/N U

42.2 531000 Interest Revenue - Other E F/N U

42.2 531100 Interest Revenue - Investments E F/N U

42.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N U

42.2 531300 Interest Revenue - Subsidy Amortization E N U

42.2 531400 Dividend Income Accounted for Under the Provisions 

of the Federal Credit Reform Act

EN U

42.2 531500 Contra Revenue for Dividend Income Accounted for 

Under the Provisions of the Federal Credit Reform Act

EN U

42.2 531700 Contra Revenue for Interest Revenue - Loans 

Receivable

E F/N U

42.2 531800 Contra Revenue for Interest Revenue - Investments E F/N U

42.2 531900 Contra Revenue for Interest Revenue - Other E F/N U

42.2 532000 Penalties and Fines Revenue E N U

42.2 532400 Contra Revenue for Penalties and Fines E N U

42.2 532500 Administrative Fees Revenue E F/N U

42.2 532900 Contra Revenue for Administrative Fees E F/N U

42.2 540000 Funded Benefit Program Revenue E F/N U

42.2 540500 Unfunded FECA Benefit Revenue E F/N U

42.2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N U

42.2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N U

42.2 550000 Insurance and Guarantee Premium Revenue E N U

42.2 550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue

EN U

42.2 560000 Donated Revenue - Financial Resources E N U

42.2 560900 Contra Revenue for Donations - Financial Resources E N U

42.2 561000 Donated Revenue - Non-Financial Resources E N U

42.2 561900 Contra Donated Revenue - Nonfinancial Resources E N U

42.2 564000 Forfeiture Revenue - Cash and Cash Equivalents E N U

42.2 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N U

42.2 565000 Forfeiture Revenue - Forfeitures of Property E N U

42.2 565900 Contra Forfeiture Revenue - Forfeitures of Property E N U

42.2 570000 Expended Appropriations - Used - Accrued E G U

42.2 570005 Appropriations - Expended - Accrued E F U

42.2 570006 Appropriations - Expended - Disbursed E F U

42.2 570010 Expended Appropriations - Disbursed E G U

42.2 570500 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG U

42.2 570800 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG U

42.2 570810 Appropriations - Expended - Prior-Period Adjustments E F U

42.2 570900 Expended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG U

42.2 571000 Transfer-in of Agency Unavailable Custodial and NonEntity CollectionsEF U

42.2 571200 Accrual of Agency Amount To Be Collected - Custodial 

and Non-Entity - General Fund of the U.S. Government

EF U

42.2 571300 Accrual of Amounts Receivable from Custodian or NonEntity Assets Receivable from a Federal Agency - Other 

Than the General Fund of the U.S. Government

EF U

42.2 572000 Financing Sources Transferred In Without 

Reimbursement

EF U

42.2 573000 Financing Sources Transferred Out Without 

Reimbursement

E F/Z U

42.2 573500 Appropriated Dedicated Collections to be Transferred In E F U

Bulletin No. 2022-12 V BS - 14 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.2 573600 Appropriated Dedicated Collections to be Transferred 

Out

EF U

42.2 574000 Appropriated Dedicated Collections Transferred In E F U

42.2 574500 Appropriated Dedicated Collections Transferred Out E F U

42.2 575000 Expenditure Financing Sources - Transfers-In E F U

42.2 575500 Non-Expenditure Financing Sources - Transfers-In - 

Other

EF U

42.2 575600 Non-Expenditure Financing Sources - Transfers-In - 

Capital Transfers

EF U

42.2 576000 Expenditure Financing Sources - Transfers-Out E F U

42.2 576500 Non-Expenditure Financing Sources - Transfers-Out - 

Other

EF U

42.2 576600 Non-Expenditure Financing Sources - Transfers-Out - 

Capital Transfers

EF U

42.2 577500 Non-Budgetary Financing Sources Transferred In E F U

42.2 577600 Non-Budgetary Financing Sources Transferred Out E F U

42.2 578000 Imputed Financing Sources E F U

42.2 579000 Other Financing Sources E G/Z U

42.2 579001 Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

EG U

42.2 579010 Other General Fund Financing Sources E F/Z U

42.2 579100 Adjustment to Financing Sources - Credit Reform E F U

42.2 579200 Financing Sources To Be Transferred Out - Contingent 

Liability

EF U

42.2 579500 Seigniorage E N U

42.2 580000 Tax Revenue Collected - Not Otherwise Classified E G/N U

42.2 580100 Tax Revenue Collected - Individual E G/N U

42.2 580200 Tax Revenue Collected - Corporate E G/N U

42.2 580300 Tax Revenue Collected - Unemployment E G/N U

42.2 580400 Tax Revenue Collected - Excise E G/N U

42.2 580500 Tax Revenue Collected - Estate and Gift E G/N U

42.2 580600 Tax Revenue Collected - Customs E G/N U

42.2 582000 Tax Revenue Accrual Adjustment - Not Otherwise 

Classified

E G/N U

42.2 582100 Tax Revenue Accrual Adjustment - Individual E G/N U

42.2 582200 Tax Revenue Accrual Adjustment - Corporate E G/N U

42.2 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N U

42.2 582400 Tax Revenue Accrual Adjustment - Excise E G/N U

42.2 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N U

42.2 582600 Tax Revenue Accrual Adjustment - Customs E G/N U

42.2 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N U

42.2 583100 Contra Revenue for Taxes - Individual E G/N U

42.2 583200 Contra Revenue for Taxes - Corporate E G/N U

42.2 583300 Contra Revenue for Taxes - Unemployment E G/N U

42.2 583400 Contra Revenue for Taxes - Excise E G/N U

42.2 583500 Contra Revenue for Taxes - Estate and Gift E G/N U

42.2 583600 Contra Revenue for Taxes - Customs E G/N U

42.2 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N U

42.2 589100 Tax Revenue Refunds - Individual E G/N U

42.2 589200 Tax Revenue Refunds - Corporate E G/N U

42.2 589300 Tax Revenue Refunds - Unemployment E G/N U

42.2 589400 Tax Revenue Refunds - Excise E G/N U

42.2 589500 Tax Revenue Refunds - Estate and Gift E G/N U

42.2 589600 Tax Revenue Refunds - Customs E G/N U

42.2 590000 Other Revenue E F/N/Z U

42.2 590900 Contra Revenue for Other Revenue E F/N/Z U

42.2 591900 Revenue and Other Financing Sources - Cancellations E G U

Bulletin No. 2022-12 V BS - 15 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.2 591910 Cancellations of Revenue and Other Financing Sources - 

The General Fund of the U.S. Government

EF U

42.2 592100 Valuation Change in Investments - Exchange 

Stabilization Fund (ESF)

EN U

42.2 592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise

EN U

42.2 592300 Valuation Change in Investments - Beneficial Interest in 

Trust

EN U

42.2 599000 Collections for Others - Statement of Custodial Activity E F/G/N U

42.2 599100 Accrued Collections for Others - Statement of Custodial 

Activity

E F/G/N U

42.2 599300 Offset to Non-Entity Collections - Statement of 

Changes in Net Position

E F/G U

42.2 599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

E F/G U

42.2 599700 Financing Sources Transferred In From Custodial 

Statement Collections

EF U

42.2 599800 Custodial Collections Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the 

U.S. Government

EF U

42.2 610000 Operating Expenses/Program Costs E F/N U

42.2 615000 Expensed Asset E U

42.2 619000 Contra Bad Debt Expense - Incurred for Others E F/N U

42.2 619900 Adjustment to Subsidy Expense E N U

42.2 631000 Interest Expenses on Borrowing From the Bureau of the 

Fiscal Service and/or the Federal Financing Bank

EF U

42.2 632000 Interest Expenses on Securities E F/N U

42.2 633000 Other Interest Expenses E F/N U

42.2 634000 Interest Expense Accrued on the Liability for Loan 

Guarantees

EN U

42.2 640000 Benefit Expense E F/N/Z U

42.2 650000 Cost of Goods Sold E F/N U

42.2 660000 Applied Overhead E N U

42.2 661000 Cost Capitalization Offset E N U

42.2 671000 Depreciation, Amortization, and Depletion E N U

42.2 672000 Bad Debt Expense E F/N U

42.2 673000 Imputed Costs E F U

42.2 679000 Other Expenses Not Requiring Budgetary Resources E F/N U

42.2 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees EN U

42.2 680000 Future Funded Expenses E F/N/Z U

42.2 685000 Employer Contributions to Employee Benefit Programs 

Not Requiring Current-Year Budget Authority 

(Unobligated)

EF U

42.2 690000 Non-Production Costs E F/N/Z U

42.2 711000 Gains on Disposition of Assets - Other E N U

42.2 711100 Gains on Disposition of Investments E F/N U

42.2 711200 Gains on Disposition of Borrowings E F U

42.2 717100 Gains on Changes in Long-Term Assumptions - From 

Experience

EN U

42.2 717200 Losses on Changes in Long-Term Assumptions - From 

Experience

EN U

42.2 718000 Unrealized Gains E F/N U

42.2 719000 Other Gains E F/N U

42.2 719090 Gains on International Monetary Fund Assets E U

42.2 721000 Losses on Disposition of Assets - Other E N U

Bulletin No. 2022-12 V BS - 16 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

42.2 721100 Losses on Disposition of Investments E F/N U

42.2 721200 Losses on Disposition of Borrowings E F U

42.2 727100 Gains on Changes in Long-Term Assumptions E N U

42.2 727200 Losses on Changes in Long-Term Assumptions E N U

42.2 728000 Unrealized Losses E F/N U

42.2 729000 Other Losses E F/N U

42.2 729090 Losses on International Monetary Fund Assets E U

42.2 729200 Other Losses From Impairment of Assets E N U

42.2 730000 Extraordinary Items E N U

42.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z U

42.2 740100 Prior-Period Adjustments Due to Changes in 

Accounting Principles

E N/Z U

42.2 740500 Prior-Period Adjustments Due to Corrections of Errors -

Years Preceding the Prior-Year

E N/Z U

42.2 750000 Distribution of Income - Dividend E N/Z U

42.2 760000 Changes in Actuarial Liability E N U

42.2 771000 Trust Fund Warrant Journal Vouchers Issued Net of 

Adjustments

EF U

42.2 880100 Offset for Purchases of Assets E F U

42.2 880200 Purchases of Property, Plant, and Equipment E F U

42.2 880300 Purchases of Inventory and Related Property E F U

42.2 880400 Purchases of Assets - Other E F U

42.3

43

44

 1

 2

 3

 4

 5

 6

 7

 8

Related to derivative liabilities.

Exclude General Fund (Trading Partner code 9900) activity in this 

Report only General Fund activity associated with this account. The 

General Fund has an Agency Identifier of 099, an FR Entity code of 9900, 

and a fed/non-fed attribute domain value of G.

For Reciprocal Category (RC) detail information, see TFM Volume I, Part 

2, Chapter 4700, Federal Entity Reporting Requirements for the Financial 

Report of the United States Government, Appendix 3.

FASAB recognizes amounts returned to Puerto Rico and the U.S. Virgin 

Islands as non-federal custodial liabilities as referenced in SFFAS No. 7, 

paragraph 289.

Does not include derivative assets.

Related to investments in derivative assets.

Includes non-derivative liabilities.

This line is calculated. Equals sum of lines 39 and 43.

FOOTNOTES AND ADDITIONAL INFORMATION:

Total Cumulative Results of Operations - Eliminations Between Dedicated and 

All Other

Any eliminations between funds needed to trace to Net Position

Total net position

This line is calculated. Equals sum of lines 41 and 42.

Total liabilities and net position

Bulletin No. 2022-12 V BS - 17 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section V

Fiscal Year 2022 Reporting

USSGL Crosswalk - Balance Sheet

 9 The transactions and balances between Funds from Dedicated Collections 

are eliminated to reflect the consolidated Funds from Dedicated 

Collections column, but balances and transactions between Funds from 

Dedicated Collections and Funds from Other than Dedicated Collections 

are not eliminated.

Bulletin No. 2022-12 V BS - 18 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Nonfe

d

Exch/ 

Nonexch

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

1

1 610000 Operating Expenses/Program Costs E F/N E/U

1 615000 Expensed Asset E E/U

1 619000 Contra Bad Debt Expense - Incurred for Others E F/N E/U

1 619900 Adjustment to Subsidy Expense E N E/U

1 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the 

Federal Financing Bank

E F E/U

1 632000 Interest Expenses on Securities E F/N E/U

1 633000 Other Interest Expenses E F/N A E/U

1 633800 Remuneration Interest E F/N E

1 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N E/U

1 640000 Benefit Expense E F/N/Z E/U 4

1 650000 Cost of Goods Sold E F/N E/U

1 660000 Applied Overhead E N E/U

1 661000 Cost Capitalization Offset E N E/U

1 671000 Depreciation, Amortization, and Depletion E N E/U

1 672000 Bad Debt Expense E F/N E/U

1 673000 Imputed Costs E F E/U

1 679000 Other Expenses Not Requiring Budgetary Resources E F/N A E/U

1 679500 Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental Administrative E N A E/U

1 680000 Future Funded Expenses E F/N/Z E/U 2, 4

1 685000 Employer Contributions to Employee Benefit Programs Not Requiring CurrentYear Budget Authority (Unobligated)E F E/U 4

1 690000 Non-Production Costs E F/N/Z E/U 3, 4

1 717100 Gains on Changes in Long-Term Assumptions - From Experience E N X E/U

1 717200 Losses on Changes in Long-Term Assumptions - From Experience E N X E/U

1 721000 Losses on Disposition of Assets - Other E N X E/U 4

1 721100 Losses on Disposition of Investments E F/N X A E/U 4

1 721200 Losses on Disposition of Borrowings E F X E/U 4

1 728000 Unrealized Losses E F/N X E/U 4

1 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N X E

1 729000 Other Losses E F/N X E/U 4

1 729090 Losses on International Monetary Fund Assets E X U

1 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

1 729200 Other Losses From Impairment of Assets E N X E/U 4

1 730000 Extraordinary Items E N X E/U 4

1 750000 Distribution of Income - Dividend E N/Z X E/U 4

1 760000 Changes in Actuarial Liability E N E/U 4

1 880100 Offset for Purchases of Assets E F E/U

1 880200 Purchases of Property, Plant, and Equipment E F E/U

1 880300 Purchases of Inventory and Related Property E F E/U

1 880400 Purchases of Assets - Other E F E/U

2

2 510000 Revenue From Goods Sold E F/N X E/U

2 510900 Contra Revenue for Goods Sold E F/N X E/U

2 520000 Revenue From Services Provided E F/N X A E/U 4

2 520900 Contra Revenue for Services Provided E F/N X A E/U

2 531000 Interest Revenue - Other E F/N X A E/U 4

2 531100 Interest Revenue - Investments E F/N X A E/U 4

2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A E/U 4

2 531300 Interest Revenue - Subsidy Amortization E N X E/U 4

2 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit 

Reform Act

E N X E/U

2 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act

E N X E/U

2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A E/U 4

2 531800 Contra Revenue for Interest Revenue - Investments E F/N X A E/U 4

Section V

USSGL Crosswalk - Statement of Net Cost

Fiscal Year 2022 Reporting

Gross Program Costs (Note 21):

Program A:

Gross costs

Less: earned revenue

Bulletin No. 2022-12 V SNC - 1 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Nonfe

d

Exch/ 

Nonexch

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Net Cost

Fiscal Year 2022 Reporting

2 531900 Contra Revenue for Interest Revenue - Other E F/N X A E/U 4

2 532500 Administrative Fees Revenue E F/N X A E/U

2 532900 Contra Revenue for Administrative Fees E F/N X A E/U

2 540000 Funded Benefit Program Revenue E F/N X E/U

2 540500 Unfunded FECA Benefit Revenue E F/N X U

2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N X U

2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N X E/U

2 550000 Insurance and Guarantee Premium Revenue E N X E/U

2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N X E/U

2 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable 

from a Federal Agency - Other Than the General Fund of the U.S. Government

E F X A E/U 4

2 590000 Other Revenue E F/N X A E/U 4

2 590900 Contra Revenue for Other Revenue E F/N X A E/U 4

2 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) E N X E/U

2 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise E N X E/U

2 599700 Financing Sources Transferred In From Custodial Statement Collections E F X A E/U 4

2 711000 Gains on Disposition of Assets - Other E N X E/U 4

2 711100 Gains on Disposition of Investments E F/N X E/U 4

2 711200 Gains on Disposition of Borrowings E F X E/U 4

2 718000 Unrealized Gains E F/N X E/U 4

2 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N X E

2 719000 Other Gains E F/N X E/U 4

2 719090 Gains on International Monetary Fund Assets E X U

2 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

3

4

4 727100 Gains on Changes in Long-Term Assumptions E N X E/U

4 727200 Losses on Changes in Long-Term Assumptions E N X E/U

5

6

6 640000 Benefit Expense E F/N/Z E/U 5

6 680000 Future Funded Expenses E F/N/Z E/U 5

6 685000 Employer Contributions to Employee Benefit Programs Not Requiring CurrentYear Budget Authority (Unobligated)E F E/U 5

6 690000 Non-Production Costs E F/N/Z E/U 5

6 721000 Losses on Disposition of Assets - Other E N X E/U 5

6 721100 Losses on Disposition of Investments E F/N X A E/U 5

6 721200 Losses on Disposition of Borrowings E F X E/U 5

6 728000 Unrealized Losses E F/N X E/U 5

6 729000 Other Losses E F/N X E/U 5

6 729200 Other Losses From Impairment of Assets E N X E/U 5

6 730000 Extraordinary Items E N X E/U 5

6 750000 Distribution of Income - Dividend E N/Z X E/U 5

6 760000 Changes in Actuarial Liability E N E/U 5

7

7 520000 Revenue From Services Provided E F/N X A E/U 5

7 531000 Interest Revenue - Other E F/N X A E/U 5

7 531100 Interest Revenue - Investments E F/N X A E/U 5

7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A E/U 5

7 531300 Interest Revenue - Subsidy Amortization E N X E/U 5

7 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A E/U 5

7 531800 Contra Revenue for Interest Revenue - Investments E F/N X A E/U 5

7 531900 Contra Revenue for Interest Revenue - Other E F/N X A E/U 5

7 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable 

from a Federal Agency - Other Than the General Fund of the U.S. Government

E F X A E/U 5

7 590000 Other Revenue E F/N X A E/U 5

Net program costs:

This line is calculated. Equals sum of lines 1 minus 2.

(Gain)/Loss on pension, ORB or OPEB Assumption Changes (Note 15):

Net program costs including Assumption Changes:

This line is calculated. Equals the sum of lines 3 through 4.

Costs not assigned to programs

Less: earned revenues not attributed to programs

Bulletin No. 2022-12 V SNC - 2 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Nonfe

d

Exch/ 

Nonexch

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Net Cost

Fiscal Year 2022 Reporting

7 590900 Contra Revenue for Other Revenue E F/N X A E/U 5

7 599700 Financing Sources Transferred In From Custodial Statement Collections E F X A E/F/U

7 711000 Gains on Disposition of Assets - Other E N X E/U 5

7 711100 Gains on Disposition of Investments E F/N X E/U 5

7 711200 Gains on Disposition of Borrowings E F X E/U 5

7 718000 Unrealized Gains E F/N X E/U 5

7 719000 Other Gains E F/N X E/U 5

8

 1 Use the USSGL account attribute domains as provided in USSGL Section IV, 

 2 Excludes non-recurring cleanup costs.

 3 Report stewardship costs separately.

 4 Includes the amount of cost or revenue directly traceable to programs, excludes 

amounts not assigned to programs

 5 Includes the amount of cost or revenue indirectly traceable to programs, excludes 

amounts assigned to programs

This line is calculated. Equals sum of lines 5 and 6 minus 7.

FOOTNOTES AND ADDITIONAL INFORMATION:

Net cost of operations

Bulletin No. 2022-12 V SNC - 3 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

1

1 310000 Unexpended Appropriations - Cumulative B E/U

2

2A

2A 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E E/U

2B

2B 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior-Year

E E/U 8

2B 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E E/U

3

4

4 309000 Unexpended Appropriations While Awaiting a Warrant E E/U

4 310100 Unexpended Appropriations - Appropriations Received E E/U

5

5 310200 Unexpended Appropriations - Transfers-In E E/U 2

5 310300 Unexpended Appropriations - Transfers-Out E E/U 2

6

6 310600 Unexpended Appropriations - Adjustments E E/U 2

7

7 310700 Unexpended Appropriations - Used - Accrued E E/U

7 310710 Unexpended Appropriations - Used - Disbursed E E/U

8

9

10

10 331000 Cumulative Results of Operations B E/U

11

11A

11A 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E E/U

11A 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E E/U

11B

11B 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior-Year

E E/U 8

11B 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E E/U

11B 740000 Prior-Period Adjustments Due to Corrections of Errors E E/U

11B 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E E/U 8

12

13

13 579000 Other Financing Sources E D E/U 3

13 591900 Revenue and Other Financing Sources - Cancellations E E/U

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2022 Reporting

Unexpended Appropriations:

Beginning Balance

Adjustments (+/-)

Changes in accounting principles (+/-)

Corrections of errors (+/-)

Beginning balance, as adjusted

This line is calculated. Equals sum of lines 1 through 2B.

Appropriations received

Appropriations transferred-in/out (+/-)

Other Adjustments (+/-)

Appropriations used

Net Change in Unexpended Appropriations

This line is calculated. Equals sum of lines 4 through 7.

Total Unexpended Appropriations - Ending

This line is calculated. Equals sum of lines 3 and 8.

Cumulative Results of Operations:

Beginning Balances

Adjustments: (+/-)

Changes in accounting principles (+/-)

Corrections of errors (+/-)

Beginning balances, as adjusted

This line is calculated. Equals sums of lines 10 through 11B.

Other Adjustments (+/-)

Bulletin No. 2022-12 V SCNP - 1 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2022 Reporting

13 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E A D E/U 7

14

14 570000 Expended Appropriations - Used - Accrued E E/U 2

14 570005 Appropriations - Expended - Accrued E U

14 570006 Appropriations - Expended - Disbursed E U

14 570010 Expended Appropriations - Disbursed E E/U 2

15

15 531000 Interest Revenue - Other E E/T A E/U

15 531100 Interest Revenue - Investments E T A E/U

15 531200 Interest Revenue - Loans Receivable/Uninvested Funds E T A E/U

15 531700 Contra Revenue for Interest Revenue - Loans Receivable E T A E/U

15 531800 Contra Revenue for Interest Revenue - Investments E T A E/U

15 531900 Contra Revenue for Interest Revenue - Other E T A E/U

15 532000 Penalties and Fines Revenue E T A E/U

15 532400 Contra Revenue for Penalties and Fines E T A E/U

15 540000 Funded Benefit Program Revenue E T E/U

15 540900 Contra Revenue for Funded Benefit Program Revenue E T E/U

15 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

Federal Agency - Other Than the General Fund of the U.S. Government

E E/T A E/U 4

15 580000 Tax Revenue Collected - Not Otherwise Classified E T A E/U 4

15 580100 Tax Revenue Collected - Individual E T A E/U 4

15 580200 Tax Revenue Collected - Corporate E T A E/U 4

15 580300 Tax Revenue Collected - Unemployment E T A E/U 4

15 580400 Tax Revenue Collected - Excise E T A E/U 4

15 580500 Tax Revenue Collected - Estate and Gift E T A E/U 4

15 580600 Tax Revenue Collected - Customs E T A E/U 4

15 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E T A E/U 4

15 582100 Tax Revenue Accrual Adjustment - Individual E T A E/U 4

15 582200 Tax Revenue Accrual Adjustment - Corporate E T A E/U 4

15 582300 Tax Revenue Accrual Adjustment - Unemployment E T A E/U 4

15 582400 Tax Revenue Accrual Adjustment - Excise E T A E/U 4

15 582500 Tax Revenue Accrual Adjustment - Estate and Gift E T A E/U 4

15 582600 Tax Revenue Accrual Adjustment - Customs E T A E/U 4

15 583000 Contra Revenue for Taxes - Not Otherwise Classified E T A E/U 4

15 583100 Contra Revenue for Taxes - Individual E T A E/U 4

15 583200 Contra Revenue for Taxes - Corporate E T A E/U 4

15 583300 Contra Revenue for Taxes - Unemployment E T A E/U 4

15 583400 Contra Revenue for Taxes - Excise E T A E/U 4

15 583500 Contra Revenue for Taxes - Estate and Gift E T A E/U 4

15 583600 Contra Revenue for Taxes - Customs E T A E/U 4

15 589000 Tax Revenue Refunds - Not Otherwise Classified E T A E/U 4

15 589100 Tax Revenue Refunds - Individual E T A E/U 4

15 589200 Tax Revenue Refunds - Corporate E T A E/U 4

15 589300 Tax Revenue Refunds - Unemployment E T A E/U 4

15 589400 Tax Revenue Refunds - Excise E T A E/U 4

15 589500 Tax Revenue Refunds - Estate and Gift E T A E/U 4

15 589600 Tax Revenue Refunds - Customs E T A E/U 4

15 590000 Other Revenue E E/T A D E/U

15 590900 Contra Revenue for Other Revenue E E/T A D E/U

15 599700 Financing Sources Transferred In From Custodial Statement Collections E E/T A D E/U

16

16 560000 Donated Revenue - Financial Resources E T A E/U

16 560900 Contra Revenue for Donations - Financial Resources E T A E/U

16 564000 Forfeiture Revenue - Cash and Cash Equivalents E T A D E/U

16 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E T A D E/U

Appropriations used

Nonexchange revenue

Donations and forfeitures of cash and cash equivalents

Bulletin No. 2022-12 V SCNP - 2 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2022 Reporting

17

17 572000 Financing Sources Transferred In Without Reimbursement E E/U

17 573000 Financing Sources Transferred Out Without Reimbursement E E/U

17 573500 Appropriated Dedicated Collections to be Transferred In E E/U

17 573600 Appropriated Dedicated Collections to be Transferred Out E E/U

17 574000 Appropriated Dedicated Collections Transferred In E E/U

17 574500 Appropriated Dedicated Collections Transferred Out E E/U

17 575000 Expenditure Financing Sources - Transfers-In E E/U

17 575500 Non-Expenditure Financing Sources - Transfers-In - Other E E/U

17 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E E/U

17 576000 Expenditure Financing Sources - Transfers-Out E E/U

17 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E E/U

17 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E E/U

17 577500 Non-Budgetary Financing Sources Transferred In E E/U

17 577600 Non-Budgetary Financing Sources Transferred Out E E/U

17 579200 Financing Sources To Be Transferred Out - Contingent Liability E E/U

18

18 561000 Donated Revenue - Non-Financial Resources E T E/U

18 561900 Contra Donated Revenue - Nonfinancial Resources E T E/U

18 565000 Forfeiture Revenue - Forfeitures of Property E T A E E/U

18 565900 Contra Forfeiture Revenue - Forfeitures of Property E T A E E/U

19

19 578000 Imputed Financing Sources E E/U

20

20 579000 Other Financing Sources E D/E E/U

20 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E U

20 579100 Adjustment to Financing Sources - Credit Reform E E E/U

20 579500 Seigniorage E E E/U

20 590000 Other Revenue E E/T A E E/U

20 590900 Contra Revenue for Other Revenue E E/T A E E/U

20 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E A E E/U

20 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E A E E/U

20 599700 Financing Sources Transferred In From Custodial Statement Collections E E/T A E E/U

20 711000 Gains on Disposition of Assets - Other E T D/E E/U

20 711100 Gains on Disposition of Investments E T D/E E/U

20 718000 Unrealized Gains E T D/E E/U

20 719000 Other Gains E T D/E E/U

20 719090 Gains on International Monetary Fund Assets E T D/E U

20 721000 Losses on Disposition of Assets - Other E T D/E E/U

20 721100 Losses on Disposition of Investments E T A D/E E/U

20 728000 Unrealized Losses E T D/E E/U

20 729000 Other Losses E T D/E E/U

20 729090 Losses on International Monetary Fund Assets E T D/E U

20 750000 Distribution of Income - Dividend E T D/E E/U

21

22

23

24

Transfers-in/out without reimbursement (+/-)

Donations and forfeitures of property

Imputed financing

Other (+/-)

Net Cost of Operations (+/-)

See 6 in Footnotes and Additional Information.

This line is calculated. Equals sum of lines 9 and 23. See 5 in Footnotes and Additional Information.

Net Change in Cumulative Results of Operations

This line is calculated. Equals sum of lines 13 through 20, less line 21.

Cumulative Results of Operations - Ending

This line is calculated. Equals sum of lines 12 and 22.

Net Position

Bulletin No. 2022-12 V SCNP - 3 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Exch/ 

Nonexch

Cust/ 

Noncust

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Changes in Net Position

Fiscal Year 2022 Reporting

 1 Use USSGL account attribute domains as provided in USSGL Section IV, page 4.

 2 Debit - Decreases/Credit - Increases

 3 Related to adjustments. Debit - Decreases/Credit - Increases

 4 Reported by recipient/non-custodial entity only.

 5 Should equal the ending amount reported as net position on the Balance Sheet.

 6 This amount will agree with the net cost of operations as reported on the Statement of 

Net Cost.

 7 Rescissions that have transferred to a General Fund Receipt Account.

 8 When comparative financial statements are presented, the error is material and financial 

statements are restated the correction will be to the previous year financial statement 

lines. The impact to the current year will be presented in the beginning balances. 

Guidance is provided in the Prior Period Adjustment scenario on the following page: 

https://www.fiscal.treasury.gov/files/ussgl/approved_scenarios/ppa-due-to-correction-oferrors.pdf.

FOOTNOTES AND ADDITIONAL INFORMATION:

Bulletin No. 2022-12 V SCNP - 4 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

1

1 580100 Tax Revenue Collected - Individual E S E/U

2

2 580200 Tax Revenue Collected - Corporate E S E/U

3

3 580400 Tax Revenue Collected - Excise E S E/U

4

4 580500 Tax Revenue Collected - Estate and Gift E S E/U

5

5 580300 Tax Revenue Collected - Unemployment E S E/U

6

6 580600 Tax Revenue Collected - Customs E S E/U

7

7 131000 Accounts Receivable E S E/U 2, 3

7 131000 Accounts Receivable B S E/U 2, 3

7 131900 Allowance for Loss on Accounts Receivable E S E/U 2, 3

7 131900 Allowance for Loss on Accounts Receivable B S E/U 2, 3

7 134000 Interest Receivable - Not Otherwise Classified E S E/U 1, 2

7 134000 Interest Receivable - Not Otherwise Classified B S E/U 1, 2

7 134100 Interest Receivable - Loans E S E/U 1, 2

7 134100 Interest Receivable - Loans B S E/U 1, 2

7 134200 Interest Receivable - Investments E S E/U 1, 2

7 134200 Interest Receivable - Investments B S E/U 1, 2

7 134300 Interest Receivable - Taxes E S E/U 1, 2

7 134300 Interest Receivable - Taxes B S E/U 1, 2

7 134500 Allowance for Loss on Interest Receivable - Loans E S E/U 1, 2

7 134500 Allowance for Loss on Interest Receivable - Loans B S E/U 1, 2

7 134600 Allowance for Loss on Interest Receivable - Investments E S E/U 1, 2

7 134600 Allowance for Loss on Interest Receivable - Investments B S E/U 1, 2

7 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified E S E/U 1, 2

7 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified B S E/U 1, 2

7 134800 Allowance for Loss on Interest Receivable - Taxes E S E/U 1, 2

7 134800 Allowance for Loss on Interest Receivable - Taxes B S E/U 1, 2

7 136000 Penalties and Fines Receivable - Not Otherwise Classified E S E/U 2

7 136000 Penalties and Fines Receivable - Not Otherwise Classified B S E/U 2

7 136100 Penalties and Fines Receivable - Loans E S E/U 2

7 136100 Penalties and Fines Receivable - Loans B S E/U 2

7 136300 Penalties and Fines Receivable - Taxes E S E/U 2

7 136300 Penalties and Fines Receivable - Taxes B S E/U 2

7 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E S E/U 2

7 136500 Allowance for Loss on Penalties and Fines Receivable - Loans B S E/U 2

7 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E S E/U 2

7 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified B S E/U 2

7 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E S E/U 2

7 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes B S E/U 2

7 137000 Administrative Fees Receivable - Not Otherwise Classified E S E/U 2

7 137000 Administrative Fees Receivable - Not Otherwise Classified B S E/U 2

7 137100 Administrative Fees Receivable - Loans E S E/U 2

7 137100 Administrative Fees Receivable - Loans B S E/U 2

7 137300 Administrative Fees Receivable - Taxes E S E/U 2

7 137300 Administrative Fees Receivable - Taxes B S E/U 2

7 137400 Criminal Restitution Receivable E S E/U 2

7 137400 Criminal Restitution Receivable B S E/U 2

7 137500 Allowance for Loss on Administrative Fees Receivable - Loans E S E/U 2

7 137500 Allowance for Loss on Administrative Fees Receivable - Loans B S E/U 2

7 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E S E/U 2

7 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified B S E/U 2

Customs Duties

Miscellaneous

Individual Income and FICA/SECA Taxes

Corporate Income Taxes

Excise Taxes

Estate and Gift Taxes

Federal Unemployment Taxes

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2022 Reporting

Total Custodial Revenue:

Sources of Cash Collections:

Bulletin No. 2022-12 V SCA - 1 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2022 Reporting

7 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E S E/U 2

7 137800 Allowance for Loss on Administrative Fees Receivable - Taxes B S E/U 2

7 137900 Allowance for Loss on Criminal Restitution Receivable E S E/U 2

7 137900 Allowance for Loss on Criminal Restitution Receivable B S E/U 2

7 520000 Revenue From Services Provided E S E/U

7 520900 Contra Revenue for Services Provided E S E/U

7 531000 Interest Revenue - Other E S E/U

7 531100 Interest Revenue - Investments E S E/U

7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E S E/U

7 531700 Contra Revenue for Interest Revenue - Loans Receivable E S E/U

7 531800 Contra Revenue for Interest Revenue - Investments E S E/U

7 531900 Contra Revenue for Interest Revenue - Other E S E/U

7 532000 Penalties and Fines Revenue E S E/U

7 532400 Contra Revenue for Penalties and Fines E S E/U

7 532500 Administrative Fees Revenue E S E/U

7 532900 Contra Revenue for Administrative Fees E S E/U

7 560000 Donated Revenue - Financial Resources E S E/U

7 560900 Contra Revenue for Donations - Financial Resources E S E/U

7 580000 Tax Revenue Collected - Not Otherwise Classified E S E/U

7 590000 Other Revenue E S E/U

7 590900 Contra Revenue for Other Revenue E S E/U

8

9

9 131000 Accounts Receivable E S E/U

9 131000 Accounts Receivable B S E/U

9 131900 Allowance for Loss on Accounts Receivable E S E/U

9 131900 Allowance for Loss on Accounts Receivable B S E/U

9 134000 Interest Receivable - Not Otherwise Classified E S E/U

9 134000 Interest Receivable - Not Otherwise Classified B S E/U

9 134100 Interest Receivable - Loans E S E/U

9 134100 Interest Receivable - Loans B S E/U

9 134200 Interest Receivable - Investments E S E/U

9 134200 Interest Receivable - Investments B S E/U

9 134300 Interest Receivable - Taxes E S E/U

9 134300 Interest Receivable - Taxes B S E/U

9 134500 Allowance for Loss on Interest Receivable - Loans E S E/U

9 134500 Allowance for Loss on Interest Receivable - Loans B S E/U

9 134600 Allowance for Loss on Interest Receivable - Investments E S E/U

9 134600 Allowance for Loss on Interest Receivable - Investments B S E/U

9 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified E S E/U

9 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified B S E/U

9 134800 Allowance for Loss on Interest Receivable - Taxes E S E/U

9 134800 Allowance for Loss on Interest Receivable - Taxes B S E/U

9 136000 Penalties and Fines Receivable - Not Otherwise Classified E S E/U

9 136000 Penalties and Fines Receivable - Not Otherwise Classified B S E/U

9 136100 Penalties and Fines Receivable - Loans E S E/U

9 136100 Penalties and Fines Receivable - Loans B S E/U

9 136300 Penalties and Fines Receivable - Taxes E S E/U

9 136300 Penalties and Fines Receivable - Taxes B S E/U

9 136500 Allowance for Loss on Penalties and Fines Receivable - Loans E S E/U

9 136500 Allowance for Loss on Penalties and Fines Receivable - Loans B S E/U

9 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified E S E/U

9 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified B S E/U

9 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes E S E/U

9 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes B S E/U

9 137000 Administrative Fees Receivable - Not Otherwise Classified E S E/U

9 137000 Administrative Fees Receivable - Not Otherwise Classified B S E/U

9 137100 Administrative Fees Receivable - Loans E S E/U

9 137100 Administrative Fees Receivable - Loans B S E/U

9 137300 Administrative Fees Receivable - Taxes E S E/U

9 137300 Administrative Fees Receivable - Taxes B S E/U

Total Cash Collections

This line is calculated. Equals sum of lines 1 through 7.

Accrual Adjustments (+/-)

Bulletin No. 2022-12 V SCA - 2 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2022 Reporting

9 137400 Criminal Restitution Receivable E S E/U 2

9 137400 Criminal Restitution Receivable B S E/U 2

9 137500 Allowance for Loss on Administrative Fees Receivable - Loans E S E/U

9 137500 Allowance for Loss on Administrative Fees Receivable - Loans B S E/U

9 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified E S E/U

9 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified B S E/U

9 137800 Allowance for Loss on Administrative Fees Receivable - Taxes E S E/U

9 137800 Allowance for Loss on Administrative Fees Receivable - Taxes B S E/U

9 137900 Allowance for Loss on Criminal Restitution Receivable E S E/U 2

9 137900 Allowance for Loss on Criminal Restitution Receivable B S E/U 2

9 211000 Accounts Payable E S E/U 4

9 211000 Accounts Payable B S E/U 4

9 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E S E/U

9 582100 Tax Revenue Accrual Adjustment - Individual E S E/U

9 582200 Tax Revenue Accrual Adjustment - Corporate E S E/U

9 582300 Tax Revenue Accrual Adjustment - Unemployment E S E/U

9 582400 Tax Revenue Accrual Adjustment - Excise E S E/U

9 582500 Tax Revenue Accrual Adjustment - Estate and Gift E S E/U

9 582600 Tax Revenue Accrual Adjustment - Customs E S E/U

9 583000 Contra Revenue for Taxes - Not Otherwise Classified E S E/U

9 583100 Contra Revenue for Taxes - Individual E S E/U

9 583200 Contra Revenue for Taxes - Corporate E S E/U

9 583300 Contra Revenue for Taxes - Unemployment E S E/U

9 583400 Contra Revenue for Taxes - Excise E S E/U

9 583500 Contra Revenue for Taxes - Estate and Gift E S E/U

9 583600 Contra Revenue for Taxes - Customs E S E/U

9 592300 Valuation Change in Investments - Beneficial Interest in Trust E S E/U

10

11

11 211000 Accounts Payable E S E/U 5

11 211000 Accounts Payable B S E/U 5

11 298000 Custodial Liability E S E/U 6, 7, 8

11 298000 Custodial Liability B S E/U 6, 7, 8

11 599000 Collections for Others - Statement of Custodial Activity E S E/U 6, 8

11 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund 

of the U.S. Government

E S E/U

12

12 599100 Accrued Collections for Others - Statement of Custodial Activity E S E/U 8

12 298000 Custodial Liability E S E/U 2, 8, 9

12 298000 Custodial Liability B S E/U 2, 8, 9

13

13 211000 Accounts Payable E S E/U 4

13 211000 Accounts Payable B S E/U 4

13 589000 Tax Revenue Refunds - Not Otherwise Classified E S E/U

13 589100 Tax Revenue Refunds - Individual E S E/U

13 589200 Tax Revenue Refunds - Corporate E S E/U

13 589300 Tax Revenue Refunds - Unemployment E S E/U

13 589400 Tax Revenue Refunds - Excise E S E/U

13 589500 Tax Revenue Refunds - Estate and Gift E S E/U

13 589600 Tax Revenue Refunds - Customs E S E/U

13 633000 Other Interest Expenses E S E/U

13 679000 Other Expenses Not Requiring Budgetary Resources E S E/U 10

14

Optional Method

Refunds and Other Payments

Retained by Reporting Entity

This line is calculated. Equals total of lines 10-11-12-13.

Optional Method

Total Custodial Revenue

This line is calculated. Equals sum of lines 8 through 9.

Disposition of Collections:

Transferred to Others (by Recipient)

(Increase)/Decrease in Amounts Yet to be Transferred (+/-)

Bulletin No. 2022-12 V SCA - 3 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Custodial Activity

Fiscal Year 2022 Reporting

15

16

 1 Interest revenue not related to the cost incurred by the collecting entity should be reported on the 

SCA. See SFFAS 7, paragraph 281.

 2 (Increase)/Decrease

 3 Related to other revenue.

 4 Related to tax revenue refunded and custodial interest expense

 5 Related to tax revenue refunds

 6 If the balance of USSGL account 599000 is used to get the amount of cash collected for others, then 

USSGL account 298000 should not be used. USSGL account 298000 is included on the crosswalk as 

an alternative to using USSGL account 599000

 7 Cash collections only - from debits to 298000

 8 By definition, the USSGL account can only have this USSGL account attribute domain

 9 Amount yet to be collected

 10 This account is available for MMS for recording royalty credit. All other agencies need Treasury 

approval to use this account on this statement

Net Custodial Activity

This line is calculated. Equals sum of lines 10 minus 15. Total must equal zero.

FOOTNOTES AND ADDITIONAL INFORMATION:

This line is calculated. Equals total of lines 10-11+12-13.

Total Disposition of Collections

This line is calculated. Equals total of lines 11+12+13+14.

Optional Method

This line is calculated. Equals total of lines 11-12+13+14.

Bulletin No. 2022-12 V SCA - 4 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Financing 

Account 

Code

Addl. 

Info.

1071

1071 404800 Anticipated Transfers to the General Fund of the U.S. Government - 

Prior-Year Balances

C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1071 404800 Anticipated Transfers to the General Fund of the U.S. Government - 

Prior-Year Balances

C E U EP/ER D/G 2

1071 411100 Debt Liquidation Appropriations D/C E D/P U/E EG/EP/ER N 3

1071 411200 Liquidation of Deficiency - Appropriations D/C E U/E EG/EP/ER N 3

1071 411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

D/C E D/P U/E ES/ET N 3

1071 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

D/C E D/P U/E ES/ET N 3

1071 411500 Loan Subsidy Appropriation D/C E D/P U/E EG N 3

1071 411600 Debt Forgiveness Appropriation D/C E P U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 411601 Debt Forgiveness - Cancellation of Debt Adjustment D E P U EP N

1071 411601 Debt Forgiveness - Cancellation of Debt Adjustment D/C E P U EP N 3

1071 411700 Loan Administrative Expense Appropriation D/C E D/P U/E EG N 3

1071 411800 Reestimated Loan Subsidy Appropriation D/C E U/E EG N 3

1071 411900 Other Appropriations Realized D/C E D/E/F/P U/E EC/EG/EM/EP/ER/ES/ET N 3

1071 411910 Indefinite Appropriation - Upward Adjustments D/C E D/P U/E EC/EG/EM/EP/ER N 3

1071 411910 Indefinite Appropriation - Upward Adjustments D E P U/E EC/EG/EM/EP/ER N

1071 411912 Definite Appropriation - Adjustments for Trust Fund Share - Prior 

Year

C E P U EG N

1071 412050 Anticipated Definite Appropriation - Adjustments for Trust Fund 

Share - Prior Year

C E P U EG N

1071 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D B U EG N

1071 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D/C E U EG N 3

1071 412250 Federal Financing Bank (FFB) - Net Principal Payments D/C E X U ER N

1071 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

D/C E U ES/ET N 3

1071 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

D/C E U/E EG N 3

1071 412500 Loan Modification Adjustment Transfer Appropriation D/C E U/E EG/EP/ER N 3

1071 412500 Loan Modification Adjustment Transfer Appropriation D/C E U EP/ER D/G 3

1071 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B B/P F U/E ES/ET N

1071 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E B/P F U/E ES/ET N 3

1071 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U/E EG/ES/ET N

1071 412700 Amounts Appropriated From Specific Invested TAFS - Payable D/C E F U/E ES/ET N 3

1071 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E B/P F U/E ES/ET N 3

1071 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D/C E P F U/E EG N 3

1071 412900 Amounts Appropriated From Specific Invested TAFS - TransfersOut

D/C E B/P F U/E ES/ET N 3

1071 412900 Amounts Appropriated From Specific Invested TAFS - TransfersOutD/C E P F U/E EG N 3

1071 413000 Appropriation to Liquidate Contract Authority Withdrawn D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413100 Current-Year Indefinite Contract Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413120 Current-Year Definite Contract Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413200 Substitution of Contract Authority D/C E S U ER N 3

1071 413300 Decreases to Indefinite Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413400 Indefinite Contract Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413400 Indefinite Contract Authority Withdrawn C E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 413415 Adjustment for Definite Contract Authority - Prior-Year C E U ET N

1071 413500 Contract Authority Liquidated D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413600 Contract Authority To Be Liquidated by Trust Funds C B U ET N

1071 413600 Contract Authority To Be Liquidated by Trust Funds D/C E U ET N 3

1071 413700 Transfers of Contract Authority - Allocation D/C B F U ET N

1071 413700 Transfers of Contract Authority - Allocation D/C E F U ET N 3

1071 413800 Appropriation to Liquidate Contract Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 413900 Contract Authority Carried Forward D/C B U EG/EP/ER/ES/ET N

1071 414000 Substitution of Borrowing Authority D/C E P/S U EG/EP N 3

1071 414100 Current-Year Indefinite Borrowing Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 414100 Current-Year Indefinite Borrowing Authority D/C E U EP/ER D/G 3

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

Budgetary resources:

Unobligated balance from prior year budget authority, net (discretionary and 

mandatory) (Note 25)

Bulletin No. 2022-16 V SBR - 1 September 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Financing 

Account 

Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1071 414120 Current-Year Definite Borrowing Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 414120 Current-Year Definite Borrowing Authority D/C E U EP/ER D/G 3

1071 414202 Actual Repayment of Definite Borrowing Authority Converted to 

Cash - Prior-Year Balances

C E U EG/EP/ER/TR N

1071 414203 Actual Repayment of Indefinite Borrowing Authority Converted to 

Cash - Prior-Year Balances

C E U EG/EP/ER/TR N

1071 414300 Current-Year Decreases to Indefinite Borrowing Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 414300 Current-Year Decreases to Indefinite Borrowing Authority D/C E U EP/ER D/G 3

1071 414400 Borrowing Authority Withdrawn D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 414400 Borrowing Authority Withdrawn C E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 414400 Borrowing Authority Withdrawn D/C E U EP/ER D/G 3

1071 414400 Borrowing Authority Withdrawn C E U EP/ER D/G

1071 414600 Actual Repayments of Debt, Current-Year Authority D/C E P/S U EC/EG/EM/ES/ET/TR N 3

1071 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U EP/ET N 3

1071 414600 Actual Repayments of Debt, Current-Year Authority D/C E S U EP/ER D/G 3

1071 414600 Actual Repayments of Debt, Current-Year Authority D/C E B U EP/ER D 3

1071 414600 Actual Repayments of Debt, Current-Year Authority D/C E P/S U/E EP/ER N 3

1071 414700 Actual Repayments of Debt, Prior-Year Balances D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 414700 Actual Repayments of Debt, Prior-Year Balances C E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 414700 Actual Repayments of Debt, Prior-Year Balances D/C E U EP/ER D/G 3

1071 414700 Actual Repayments of Debt, Prior-Year Balances C E U EP/ER D/G

1071 414900 Borrowing Authority Carried Forward D/C B U EG/EP/ER/ET N

1071 414900 Borrowing Authority Carried Forward D/C B U EP/ER D/G

1071 415000 Reappropriations - Transfers-In D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E P U ES N 3

1071 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

D/C E S U EP/ER D/G 3

1071 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

C E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

D/C E U EP/ER D/G 3

1071 415200 Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

C E U EP/ER D/G

1071 415300 Transfers of Contract Authority - Non-Allocation D/C E F U ET N

1071 415300 Transfers of Contract Authority - Non-Allocation D/C E F U ET N 3

1071 415400 Appropriation to Liquidate Contract Authority - Non-Allocation - 

Transferred

D/C E U ET N 3

1071 415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred

D/C E U ET N 3

1071 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

D/C E P U EG/ET N 3

1071 415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

D/C E U ES N 3

1071 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D/C E U EP/ER/ET N 3

1071 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D/C E U/E EG N 3

1071 415901 Repayment of Repayable Advances - Prior-Year Balances D/C E B/P U ET N 3

1071 415901 Repayment of Repayable Advances - Prior-Year Balances C E B/P U ES/ET N

1071 416512 Allocations of Authority - Anticipated From Invested Balances - 

Prior Year

D E P U ET N 2

1071 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C B P/S F U EP/ES/ET N

1071 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C E P/S F U EP/ES/ET N 3

1071 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C B P F U EG N

1071 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C E P F U EG N 3

1071 416612 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Prior Year

D/C E P F U ET N 4

1071 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

Bulletin No. 2022-16 V SBR - 2 September 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Financing 

Account 

Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1071 416712 Allocations of Realized Authority - Transferred From Invested 

Balances - Prior Year

D/C E P F U ET N

1071 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

D/C E F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 417000 Transfers - Current-Year Authority D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 417000 Transfers - Current-Year Authority D/C E S F U EP/ER D/G 3

1071 417100 Non-Allocation Transfers of Invested Balances - Receivable D B P/S F U/E EG/ES/ET N

1071 417100 Non-Allocation Transfers of Invested Balances - Receivable D/C E P/S F U/E EG/ES/ET N 3

1071 417200 Non-Allocation Transfers of Invested Balances - Payable C B P/S F U EP/ES/ET N

1071 417200 Non-Allocation Transfers of Invested Balances - Payable D/C E P/S F U EP/ES/ET N 3

1071 417300 Non-Allocation Transfers of Invested Balances - Transferred D/C E P/S F U/E EG/EP/ES/ET N 3

1071 417400 Transfers - Current-Year Borrowing Authority Converted to Cash D/C E X F U EG/ES N 3

1071 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 417600 Allocation Transfers of Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 417600 Allocation Transfers of Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 418000 Anticipated Transfers - Prior-Year Balances D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1071 418000 Anticipated Transfers - Prior-Year Balances D/C E U EP/ER D/G 2

1071 419000 Transfers - Prior-Year Balances D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 419000 Transfers - Prior-Year Balances D/C E P/S F U EC/EG/EM/EP/ER/ES/ET/TR N

1071 419000 Transfers - Prior-Year Balances D/C E S F U EP D/G

1071 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 419200 Balance Transfers - Unexpired to Expired D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 419200 Balance Transfers - Unexpired to Expired D/C E P/S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E P/S F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 419600 Balance Transfers-In - Expired to Expired D E P/S E EC/EG/EM/EP/ER/ES/ET/TR N

1071 419600 Balance Transfers-In - Expired to Expired D E P/S E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 419700 Balance Transfers-Out - Expired to Expired C E P/S E EC/EG/EM/EP/ER/ES/ET/TR N

1071 419700 Balance Transfers-Out - Expired to Expired C E P/S E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 419900 Transfer of Expired Expenditure Transfers - Receivable D/C E F U/E ET N

1071 420100 Total Actual Resources - Collected D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 420100 Total Actual Resources - Collected D/C B U EP/ER D/G

1071 421200 Liquidation of Deficiency - Offsetting Collections D/C E E/F/N U/E EC/EG/EM/EP/ER/TR N 3

1071 421512 Anticipated Offsetting Collections - Expenditure Transfer from Trust 

Funds - Adjustments for Trust Fund Share - Prior Year

D E S U EG N

1071 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 422100 Unfilled Customer Orders Without Advance D/C E F U EP G 3

1071 422100 Unfilled Customer Orders Without Advance D/C B F U EP G

1071 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 422300 Uncollected Subsidy from Program Account D B F U EP/ER D/G

1071 422300 Uncollected Subsidy from Program Account D/C E F U EP/ER D/G 3

1071 422500 Expenditure Transfers From Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 422500 Expenditure Transfers From Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 422512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Receivable - Adjustments for Trust Fund Share - Prior Year

D E S U EG N 4

1071 423100 Unfilled Customer Orders With Advance - Transferred D/C E S F U EG N

1071 425100 Reimbursements Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 425100 Reimbursements Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 425100 Reimbursements Earned - Receivable D/C B F U EP G

1071 425100 Reimbursements Earned - Receivable D/C E F U EP G 3

1071 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 425400 Reimbursements Earned - Collected From Non-Federal Sources D/C E N U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 425500 Expenditure Transfers from Trust Funds - Collected D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 425512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Collected - Adjustments for Trust Fund Share - Prior Year

D E S U EG N

1071 426000 Actual Collections of Governmental-Type Fees D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426100 Actual Collections of Business-Type Fees D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426100 Actual Collections of Business-Type Fees D/C E U EP/ER D/G 3

1071 426200 Actual Collections of Loan Principal D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426200 Actual Collections of Loan Principal D/C E U EP/ER D/G 3

1071 426300 Actual Collections of Loan Interest D E U/E EC/EG/EM/EP/ER/TR N 3

Bulletin No. 2022-16 V SBR - 3 September 2022
Part 1

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1071 426300 Actual Collections of Loan Interest D/C E U EP/ER D/G 3

1071 426400 Actual Collections of Rent D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426400 Actual Collections of Rent D/C E U EP/ER D/G 3

1071 426500 Actual Collections From Sale of Foreclosed Property D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426500 Actual Collections From Sale of Foreclosed Property D/C E U EP/ER D/G 3

1071 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U EP/ER D/G 3

1071 426700 Other Actual Governmental-Type Collections From Non-Federal D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 426700 Other Actual Governmental-Type Collections From Non-Federal D/C E U EP/ER D/G 3

1071 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

D/C E U EP N 3

1071 427100 Actual Program Fund Subsidy Collected D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 427100 Actual Program Fund Subsidy Collected D/C E U EP/ER D/G 3

1071 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR N 3

1071 427300 Interest Collected From Treasury D/C E U EP/ER D/G 3

1071 427500 Actual Collections From Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 427500 Actual Collections From Liquidating Fund D/C E U EP/ER D/G 3

1071 427600 Actual Collections From Financing Fund D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 427600 Actual Collections From Financing Fund D/C E U EP/ER D/G 3

1071 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D/C E U EP/ER D/G 3

1071 428300 Interest Receivable From Treasury D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 428300 Interest Receivable From Treasury D/C B U/E EC/EG/EM/EP/ER/TR N

1071 428300 Interest Receivable From Treasury D/C E U EP/ER D/G 3

1071 428300 Interest Receivable From Treasury D/C B U EP/ER D/G

1071 428500 Receivable From the Liquidating Fund D B U/E EC/EG/EM/EP/ER/TR N

1071 428500 Receivable From the Liquidating Fund D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 428500 Receivable From the Liquidating Fund D B U EP/ER D/G

1071 428500 Receivable From the Liquidating Fund D/C E U EP/ER D/G 3

1071 428600 Receivable From the Financing Fund D B U/E EC/EG/EM/EP/ER/TR N

1071 428600 Receivable From the Financing Fund D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 428600 Receivable From the Financing Fund D B U EP/ER D/G

1071 428600 Receivable From the Financing Fund D/C E U EP/ER D/G 3

1071 428700 Other Federal Receivables D B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 428700 Other Federal Receivables D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 428700 Other Federal Receivables D B U EP/ER D/G

1071 428700 Other Federal Receivables D/C E U EP/ER D/G 3

1071 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U/E EC/EG/EM/EP/ER/TR N 3

1071 429500 Adjustments to the Exchange Stabilization Fund (ESF) D/C E U EP N

1071 429500 Adjustments to the Exchange Stabilization Fund (ESF) D/C E U EP N 3

1071 431000 Anticipated Recoveries of Prior-Year Obligations D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1071 431000 Anticipated Recoveries of Prior-Year Obligations D/C E U EP/ER D/G 2

1071 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 435000 Canceled Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 435000 Canceled Authority C E E EC/EG/EM/EP/ER/ES/ET/TR N

1071 435100 Partial or Early Cancellation of Authority C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 435100 Partial or Early Cancellation of Authority D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 435400 Appropriation Withdrawn D/C E P U/E EC/EG/EM/EP/ER/ES/TR N 3

1071 435400 Appropriation Withdrawn C E P U/E EC/EG/EM/EP/ER/ES/TR N

1071 435500 Cancellation of Appropriation From Unavailable Receipts D/C E U/E ES/ET N 3

1071 435500 Cancellation of Appropriation From Unavailable Receipts C E U/E ES/ET N

1071 435600 Cancellation of Appropriation From Invested Balances D/C E U/E ES/ET N 3

1071 435600 Cancellation of Appropriation From Invested Balances C E U/E ES/ET N

1071 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

D/C E U/E ES/ET N 3

1071 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

C E U/E ES/ET N

1071 436000 Appropriation Purpose Fulfilled - Balance Not Available C E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 436000 Appropriation Purpose Fulfilled - Balance Not Available C E U EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 436001 Appropriation Purpose Fulfilled - To be Returned to Treasury D E U EC/EG/EM/EP/ER/ES/ET/TR N

1071 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 438200 Temporary Reduction - New Budget Authority D/C E S U/E EG/EP/ER/ET/TR N 3

1071 438200 Temporary Reduction - New Budget Authority D/C E C/D U/E ES/ET N 3

1071 438200 Temporary Reduction - New Budget Authority D/C E P U/E EP/ER/ES/ET N 3

1071 438200 Temporary Reduction - New Budget Authority D/C E B U/E EP/ER/ES/ET N 3

Bulletin No. 2022-16 V SBR - 4 September 2022
Part 1

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1071 438300 Temporary Reduction - Prior-Year Balances D/C E P U/E EP/ER/ES/ET N 3

1071 438300 Temporary Reduction - Prior-Year Balances D/C E S U/E EG/EP/ER/TR N 3

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U/E EG/EP/ER/ET/TR N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B B U EP/ER/ES/ET N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P U/E EP/ER/ES/ET N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B C U ES/ET N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B D U/E ES/ET N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P E EG N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U ES N

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U/E EG/EP/ER/ET/TR N 3

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E C/D U ES/ET N 3

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P U/E EP/ER/ES/ET N 3

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E B U EP/ER/ES/ET N 3

1071 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P E EG N 3

1071 438500 Temporary Sequester Returned for Cancellation D E P/S E EG N

1071 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

D/C E U/E ES/ET N 3

1071 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

D/C E U/E ES/ET N 3

1071 439000 Reappropriations - Transfers-Out D/C E E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 439100 Adjustments to Indefinite Appropriations D/C E U/E EG/EP/ER N 3

1071 439200 Permanent Reduction - New Budget Authority D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 439200 Permanent Reduction - New Budget Authority D/C E C U/E EG/EP/ER/ET N 3

1071 439200 Permanent Reduction - New Budget Authority D/C E C U ES N 3

1071 439300 Permanent Reduction - Prior-Year Balances D/C E B/D/P/R/S U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 439300 Permanent Reduction - Prior-Year Balances D/C E C U/E EG/EP/ER/ET N 3

1071 439400 Receipts Unavailable for Obligation Upon Collection D/C B U ES/ET N

1071 439400 Receipts Unavailable for Obligation Upon Collection D/C E U ES/ET N 3

1071 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable C B P/S U EP/ES/ET N

1071 439412 Unobligated Balances Made Available from Previously Unavailable 

Receipts - Adjustments for Trust Fund Share - Prior Year

D E P U ET N

1071 439432 Anticipated Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - Prior 

Year

D E P U ET N

1071 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

D/C E U ES/ET N 3

1071 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

C E U ES/ET N

1071 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

D/C E C/P U/E ES/ET N 3

1071 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

D/C B C/P U ES/ET N

1071 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

D/C B P U EG N

1071 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

D/C B B U EP N

1071 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

D/C E P U/E EG N 3

1071 439701 Appropriations Temporarily Precluded From Obligation - Realized 

Prior-Year Authority

D/C E P U ET N 3

1071 439701 Appropriations Temporarily Precluded From Obligation - Realized 

Prior-Year Authority

C E P U ES/ET N

1071 439703 Appropriations Temporarily Precluded From Obligation - 

Anticipated Prior-Year Authority

C E P U ES/ET N 2

1071 439730 Appropriations Temporarily Precluded From Obligation D/C E U ES N 3

1071 439730 Appropriations Temporarily Precluded From Obligation C B U ES N

1071 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

D/C E S U EG/EP/ER N 3

1071 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

D/C E S E EG N 3

1071 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

C B S U EG/EP/ER N

1071 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

C B S E EG N

Bulletin No. 2022-16 V SBR - 5 September 2022
Part 1

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1071 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

C E U ES/ET N

1071 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 480100 Undelivered Orders - Obligations, Unpaid D/C B U EP/ER D/G

1071 480100 Undelivered Orders - Obligations, Unpaid D/C E U EP/ER D/G 3

1071 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U EP/ER D/G 3

1071 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U EP/ER D/G

1071 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U EP/ER D/G

1071 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U EP/ER D/G 3

1071 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U EP/ER D/G

1071 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U EP/ER D/G 3

1071 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U EP/ER D/G 3

1071 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U EP/ER D/G 3

1071 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 490100 Delivered Orders - Obligations, Unpaid D/C B U EP/ER D/G

1071 490100 Delivered Orders - Obligations, Unpaid D/C E U EP/ER D/G 3

1071 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 490200 Delivered Orders - Obligations, Paid D/C E U EP/ER D/G 3

1071 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER N

1071 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER N 3

1071 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U EP/ER D/G

1071 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U EP/ER D/G 3

1071 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

1071 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U EP/ER D/G

1071 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U EP/ER D/G 3

1071 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

1071 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U EP/ER D/G 3

1071 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 3

Bulletin No. 2022-16 V SBR - 6 September 2022
Part 1

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1071 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

D/C E U EP/ER D/G 3

1290

1290 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E P U EC/EG/EM/EP/ER/ES/ET/TR N 2

1290 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E P U EP/ER D/G 2

1290 405000 Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts

C E U EG/EP/ES/ET N 2

1290 411100 Debt Liquidation Appropriations D E D/P U EG/EP/ER N

1290 411200 Liquidation of Deficiency - Appropriations D E U EG/EP/ER N

1290 411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

D E D/P U ES/ET N

1290 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

D/C E D/P U ES/ET N

1290 411500 Loan Subsidy Appropriation D E D/P U EG N

1290 411600 Debt Forgiveness Appropriation D E P U EC/EG/EM/EP/ER/ES/ET/TR N

1290 411700 Loan Administrative Expense Appropriation D E D/P U EG N

1290 411800 Reestimated Loan Subsidy Appropriation D E U EG N

1290 411900 Other Appropriations Realized D/C E P E EG N

1290 411900 Other Appropriations Realized D E D/E/F/P U EC/EG/EM/EP/ER/ES/ET N

1290 411910 Indefinite Appropriation - Upward Adjustments D/C E P E EG N

1290 411910 Indefinite Appropriation - Upward Adjustments D E P U EC/EG/EM/EP/ER N

1290 412000 Anticipated Indefinite Appropriations D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1290 412000 Anticipated Indefinite Appropriations D/C E U EP/ER D/G 2

1290 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D E P U ES/ET N

1290 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D E U EG N 1

1290 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

D B U EG N 1

1290 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E P U/E EG/ES/ET N

1290 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

C E U ES/ET N

1290 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

C E U/E EG N

1290 412500 Loan Modification Adjustment Transfer Appropriation D E U EG/EP/ER N

1290 412500 Loan Modification Adjustment Transfer Appropriation D E U EP/ER D/G

1290 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E P F U/E EG/ES/ET N 1

1290 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B P F U/E EG/ES/ET N 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C E F U/E EG/ET N 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U/E EG/ET N 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C E F U ES N 1

1290 412700 Amounts Appropriated From Specific Invested TAFS - Payable C B F U ES N 1

1290 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D E P F U/E EG/ES/ET N

1290 412900 Amounts Appropriated From Specific Invested TAFS - TransfersOutD/C E P F U/E EG/ES/ET N

1290 413000 Appropriation to Liquidate Contract Authority Withdrawn C E U EC/EG/EM/EP/ER/ES/ET/TR N

1290 413500 Contract Authority Liquidated C E P U EC/EG/EM/EP/ER/ES/ET/TR N

1290 413600 Contract Authority To Be Liquidated by Trust Funds C E U ET N 1

1290 413600 Contract Authority To Be Liquidated by Trust Funds C B U ET N 1

1290 413800 Appropriation to Liquidate Contract Authority D E U EG/EP/ER/ES/ET N

1290 413810 Appropriation to Liquidate Contract Authority - FMSTF D E P U ET N

1290 414000 Substitution of Borrowing Authority C E P U EG/EP N

1290 414600 Actual Repayments of Debt, Current-Year Authority C E P U EC/EG/EM/EP/ER/ES/ET/TR N

1290 414600 Actual Repayments of Debt, Current-Year Authority C E P U EP/ER D/G

1290 415000 Reappropriations - Transfers-In D E U EC/EG/EM/EP/ER/ES/ET/TR N

1290 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E P U EG/ES/ET N

1290 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E P E ET N

1290 415400 Appropriation to Liquidate Contract Authority - Non-Allocation - 

Transferred

D/C E U ET N

1290 415500 Appropriation to Liquidate Contract Authority - Allocation - D/C E U ET N

1290 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

D E P U EG/ES/ET N

Appropriations (discretionary and mandatory)

Bulletin No. 2022-16 V SBR - 7 September 2022
Part 1

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Section V

USSGL Crosswalk - Statement of Budgetary Resources

1290 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

D E P E ET N

1290 415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

D E U ES N

1290 415900 Repayment of Repayable Advances - Current-Year Authority C E P U ES/ET N

1290 416000 Anticipated Transfers - Current-Year Authority D/C E P/X U EC/EG/EM/EP/ER/ES/ET/TR N 2

1290 416000 Anticipated Transfers - Current-Year Authority D/C E P U EP/ER D/G 2

1290 416000 Anticipated Transfers - Current-Year Authority D/C E D U EC/EG/EM/EP/ER/ES/ET N 2

1290 416500 Allocations of Authority - Anticipated From Invested Balances D E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1290 416500 Allocations of Authority - Anticipated From Invested Balances D E U EP/ER D/G 2

1290 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C E P F U EG/EP/ES/ET N 1

1290 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C B P F U EG/EP/ES/ET N 1

1290 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

D/C E P F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1290 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

D/C E F U EC/EG/EM/EP/ER/ES/ET/TR N

1290 417000 Transfers - Current-Year Authority D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR N

1290 417000 Transfers - Current-Year Authority D/C E D F U EC/EG/EM/EP/ER/ES/ET N

1290 417100 Non-Allocation Transfers of Invested Balances - Receivable D E P F U/E ES/ET N 1

1290 417100 Non-Allocation Transfers of Invested Balances - Receivable D B P F U/E ES/ET N 1

1290 417200 Non-Allocation Transfers of Invested Balances - Payable C E P F U ES/ET N 1

1290 417200 Non-Allocation Transfers of Invested Balances - Payable C B P F U ES/ET N 1

1290 417300 Non-Allocation Transfers of Invested Balances - Transferred D/C E P F U/E ES/ET N

1290 417400 Transfers - Current-Year Borrowing Authority Converted to Cash D E X F U EG/EP/ES N

1290 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR N

1290 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E P/R U EC/EG/EM/EP/ER/ES/ET/TR N 2

1290 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E P/R U EP/ER D/G 2

1290 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E P F U EC/EG/EM/EP/ER/ES/ET/TR N

1290 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E D F U EG N

1290 424000 Appropriations Reduced by Offsetting Collections or Receipts - 

Collected

C E U EG/EP/ES/ET N 4

1290 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

C E U EC/EG/EM/EP/ER/ES/ET/TR N

1290 438200 Temporary Reduction - New Budget Authority C E D U ES/ET N

1290 438200 Temporary Reduction - New Budget Authority C E P U EP/ER/ES/ET N

1290 438300 Temporary Reduction - Prior-Year Balances C E P U EP/ER/ES/ET N

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P U/E EP/ER/ES/ET N 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P U/E EP/ER/ES/ET N 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E D U ES/ET N 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B D U ES/ET N 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E P E EG N 1

1290 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B P E EG N 1

1290 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

C E U ES/ET N

1290 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

C E U ES/ET N

1290 439000 Reappropriations - Transfers-Out C E E EC/EG/EM/EP/ER/ES/ET/TR N

1290 439100 Adjustments to Indefinite Appropriations D/C E E EG N

1290 439100 Adjustments to Indefinite Appropriations D/C E U EG/EM/EP/ER N

1290 439200 Permanent Reduction - New Budget Authority C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR N

1290 439300 Permanent Reduction - Prior-Year Balances C E B/D/P/R/S U EC/EG/EM/EP/ER/ES/ET/TR N

1290 439400 Receipts Unavailable for Obligation Upon Collection D/C E U ES/ET N 1

1290 439400 Receipts Unavailable for Obligation Upon Collection D/C B U ES/ET N 1

1290 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable C E P U ES/ET N

1290 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable C B P U ES/ET N

1290 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

D E P U ES/ET N 1

1290 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

C E D/P/R U EC/EG/EM/EP/ER/ES/ET/TR N 4

1290 439502 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Anticipated Current-Year Authority

C E D/P/R U ES/ET/TR N 2

Bulletin No. 2022-16 V SBR - 8 September 2022
Part 1

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1290 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

D/C E P U EG/ES/ET N 1

1290 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

D/C B P U EG/ES/ET N 1

1290 439702 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Anticipated 

Current-Year Authority

C E P U ES/ET N 2

1290 439730 Appropriations Temporarily Precluded From Obligation C E U ES N 1

1290 439730 Appropriations Temporarily Precluded From Obligation C B U ES N 1

1490

1490 404400 Anticipated Reductions to Borrowing Authority C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1490 404400 Anticipated Reductions to Borrowing Authority C E U EP/ER D/G 2

1490 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E B U EP/ER D/G 2

1490 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E B U EP N 2

1490 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E B U ES N

1490 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C E B F U ES/ET N 1

1490 412600 Amounts Appropriated From Specific Invested TAFS - Receivable D/C B B F U ES/ET N 1

1490 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D E B F U ES/ET N

1490 412900 Amounts Appropriated From Specific Invested TAFS - TransfersOutD/C E B F U ES/ET N

1490 414100 Current-Year Indefinite Borrowing Authority D E U EC/EG/EM/EP/ER/ES/ET/TR N

1490 414100 Current-Year Indefinite Borrowing Authority D E U EP/ER D/G

1490 414120 Current-Year Definite Borrowing Authority D E U EC/EG/EM/EP/ER/ES/ET/TR N

1490 414120 Current-Year Definite Borrowing Authority D E U EP/ER D/G

1490 414200 Actual Repayment of Borrowing Authority Converted to Cash - 

Current-Year Authority

C E U EG/EP/ER/TR N

1490 414200 Actual Repayment of Borrowing Authority Converted to Cash - 

Current-Year Authority

C E U EP/ER D/G

1490 414201 Modification Adjustment Transfer of Borrowing Authority 

Converted to Cash

C E U EP/ER D/G

1490 414300 Current-Year Decreases to Indefinite Borrowing Authority C E U EC/EG/EM/EP/ER/ES/ET/TR N

1490 414300 Current-Year Decreases to Indefinite Borrowing Authority C E U EP/ER D/G

1490 414600 Actual Repayments of Debt, Current-Year Authority C E B U EP/ET N

1490 414600 Actual Repayments of Debt, Current-Year Authority C E B U EP/ER D

1490 415900 Repayment of Repayable Advances - Current-Year Authority C E B U ET N

1490 416000 Anticipated Transfers - Current-Year Authority C E X U EP N

1490 417400 Transfers - Current-Year Borrowing Authority Converted to Cash C E X F U EP N

1490 438200 Temporary Reduction - New Budget Authority C E B U EP/ER/ES/ET N

1490 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E B U/E EP/ER/ES/ET N 1

1490 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B B U/E EP/ER/ES/ET N 1

1490 439200 Permanent Reduction - New Budget Authority C E B U EC/EG/EM/EP/ER/ES/ET/TR N

1490 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

C E B U EP N 4

1490 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

D/C E B U EP N 1

1490 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

D/C B B U EP N 1

1690

1690 403400 Anticipated Adjustments to Contract Authority D/C E U EG/EP/ER/ET N 2

1690 413100 Current-Year Indefinite Contract Authority D E U EG/EP/ER/ES/ET N

1690 413120 Current-Year Definite Contract Authority D E U EG/EP/ER/ES/ET N

1690 413300 Decreases to Indefinite Contract Authority C E U EG/EP/ER/ET N

1690 413700 Transfers of Contract Authority - Allocation D/C E F U ET N 1

1690 413700 Transfers of Contract Authority - Allocation D/C B F U ET N 1

1690 415300 Transfers of Contract Authority - Non-Allocation D/C E F U ET N 1

1690 415300 Transfers of Contract Authority - Non-Allocation D/C B F U ET N 1

1690 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

D E C U ET N

1690 416000 Anticipated Transfers - Current-Year Authority D/C E C U EG/EP/ER/ET N 2

1690 438200 Temporary Reduction - New Budget Authority C E C U ES/ET N

Borrowing authority (discretionary and mandatory)

Contract authority (discretionary and mandatory)

Bulletin No. 2022-16 V SBR - 9 September 2022
Part 1

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Section V

USSGL Crosswalk - Statement of Budgetary Resources

1690 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E C U ES/ET N 1

1690 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B C U ES/ET N 1

1690 439200 Permanent Reduction - New Budget Authority C E C U EG/EP/ER/ES/ET N

1690 439300 Permanent Reduction - Prior-Year Balances C E C U EG/EP/ER/ET N

1690 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

C E C U EG/EP/ER/ET N 4

1690 439504 Obligation Limitation - Temporary - Prior-Year and Current-Year 

Budget Authority

C E C/P/S U ER/ES/ET N 4

1690 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

D/C E C U ET N 1

1690 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized 

Current-Year Authority

D/C B C U ET N 1

1890

1890 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E S U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

C E S U EP/ER D/G 2

1890 406000 Anticipated Collections From Non-Federal Sources D/C E N U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 406000 Anticipated Collections From Non-Federal Sources D/C E N U EP/ER D/G 2

1890 407000 Anticipated Collections From Federal Sources D/C E E/F U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 407000 Anticipated Collections From Federal Sources D/C E E/F U EP/ER D/G 2

1890 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

D E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

D E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 413200 Substitution of Contract Authority D/C E S U ER N

1890 413500 Contract Authority Liquidated C E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 414000 Substitution of Borrowing Authority C E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 414600 Actual Repayments of Debt, Current-Year Authority C E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 414600 Actual Repayments of Debt, Current-Year Authority C E S U EP/ER D/G

1890 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

C E S U EP/ER D/G

1890 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D E U EC/EG/EM/EP/ER/ES/ET/TR N

1890 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

D E E EG N

1890 416000 Anticipated Transfers - Current-Year Authority D/C E S U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 416000 Anticipated Transfers - Current-Year Authority D/C E S U EP/ER D/G 2

1890 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C E S F U EP N 1

1890 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

D/C B S F U EP N 1

1890 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

D/C E S F U EP N

1890 417000 Transfers - Current-Year Authority D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR N

1890 417100 Non-Allocation Transfers of Invested Balances - Receivable D E S F U/E EG N 1

1890 417100 Non-Allocation Transfers of Invested Balances - Receivable D B S F U/E EG N 1

1890 417200 Non-Allocation Transfers of Invested Balances - Payable C E S F U EP N 1

1890 417200 Non-Allocation Transfers of Invested Balances - Payable C B S F U EP N 1

1890 417300 Non-Allocation Transfers of Invested Balances - Transferred D/C E S F U/E EG/EP N

1890 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR N

1890 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E S U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

D/C E S U EP/ER D/G 2

1890 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

D/C E S F U EC/EG/EM/EP/ER/ES/ET/TR N

1890 421000 Anticipated Reimbursements D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 421100 Anticipated Reimbursements Used for Substitution or Liquidation of 

Contract Authority

C E U ER N 2

1890 421200 Liquidation of Deficiency - Offsetting Collections D E E/F/N U/E EC/EG/EM/EP/ER/TR N

1890 421500 Anticipated Expenditure Transfers from Trust Funds D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

1890 422100 Unfilled Customer Orders Without Advance D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 422100 Unfilled Customer Orders Without Advance D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

Spending authority from offsetting collections (discretionary and mandatory)

Bulletin No. 2022-16 V SBR - 10 September 2022
Part 1

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USSGL Crosswalk - Statement of Budgetary Resources

1890 422100 Unfilled Customer Orders Without Advance D/C E F U EP G 1

1890 422100 Unfilled Customer Orders Without Advance D/C B F U EP G 1

1890 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 422300 Uncollected Subsidy from Program Account D/C E F U EP/ER D/G 1

1890 422300 Uncollected Subsidy from Program Account D B F U EP/ER D/G 1

1890 422500 Expenditure Transfers From Trust Funds - Receivable D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 422500 Expenditure Transfers From Trust Funds - Receivable D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 425100 Reimbursements Earned - Receivable D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 425100 Reimbursements Earned - Receivable D/C B E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 425100 Reimbursements Earned - Receivable D/C E F U EP G 1

1890 425100 Reimbursements Earned - Receivable D/C B F U EP G 1

1890 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

D E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 425400 Reimbursements Earned - Collected From Non-Federal Sources D E N U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 425500 Expenditure Transfers from Trust Funds - Collected D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 426000 Actual Collections of Governmental-Type Fees D E U/E EC/EG/EM/EP/ER/TR N

1890 426100 Actual Collections of Business-Type Fees D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 426100 Actual Collections of Business-Type Fees D E U EP/ER D/G

1890 426200 Actual Collections of Loan Principal D E U/E EC/EG/EM/EP/ER/TR N

1890 426200 Actual Collections of Loan Principal D E U EP/ER D/G

1890 426300 Actual Collections of Loan Interest D E U/E EC/EG/EM/EP/ER/TR N

1890 426300 Actual Collections of Loan Interest D/C E U EP/ER D/G

1890 426400 Actual Collections of Rent D E U/E EC/EG/EM/EP/ER/TR N

1890 426400 Actual Collections of Rent D E U EP/ER D/G

1890 426500 Actual Collections From Sale of Foreclosed Property D E U/E EC/EG/EM/EP/ER/TR N

1890 426500 Actual Collections From Sale of Foreclosed Property D E U EP/ER D/G

1890 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U EP/ER D/G

1890 426700 Other Actual Governmental-Type Collections From Non-Federal D E U/E EC/EG/EM/EP/ER/TR N

1890 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

D/C E U EP N

1890 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business 

Type Fees

D E N U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 427100 Actual Program Fund Subsidy Collected D E U/E EC/EG/EM/EP/ER/TR N

1890 427100 Actual Program Fund Subsidy Collected D E U EP/ER D/G

1890 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR N

1890 427300 Interest Collected From Treasury D/C E U EP/ER D/G

1890 427500 Actual Collections From Liquidating Fund D E U/E EC/EG/EM/EP/ER/TR N

1890 427500 Actual Collections From Liquidating Fund D E U EP/ER D/G

1890 427600 Actual Collections From Financing Fund D E U/E EC/EG/EM/EP/ER/TR N

1890 427600 Actual Collections From Financing Fund D E U EP/ER D/G

1890 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

1890 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D E U EP/ER D/G

1890 428300 Interest Receivable From Treasury D/C E U/E EG/EP/ER/TR N 1

1890 428300 Interest Receivable From Treasury D/C B U/E EG/EP/ER/TR N 1

1890 428300 Interest Receivable From Treasury D/C E U EP/ER D/G 1

1890 428300 Interest Receivable From Treasury D/C B U EP/ER D/G 1

1890 428500 Receivable From the Liquidating Fund D E U/E EC/EG/EM/EP/ER/TR N 1

1890 428500 Receivable From the Liquidating Fund D B U/E EC/EG/EM/EP/ER/TR N 1

1890 428500 Receivable From the Liquidating Fund D E U EP/ER D/G 1

1890 428500 Receivable From the Liquidating Fund D B U EP/ER D/G 1

1890 428600 Receivable From the Financing Fund D E U/E EC/EG/EM/EP/ER/TR N 1

1890 428600 Receivable From the Financing Fund D B U/E EC/EG/EM/EP/ER/TR N 1

1890 428600 Receivable From the Financing Fund D E U EP/ER D/G 1

1890 428600 Receivable From the Financing Fund D B U EP/ER D/G 1

1890 428700 Other Federal Receivables D E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 428700 Other Federal Receivables D B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

1890 428700 Other Federal Receivables D E U EP/ER D/G 1

1890 428700 Other Federal Receivables D B U EP/ER D/G 1

1890 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U EC/EG/EM/EP/ER/TR N

1890 438200 Temporary Reduction - New Budget Authority C E S U EG/EP/ER/ES/ET/TR N

1890 438300 Temporary Reduction - Prior-Year Balances C E S U EG/EP/ER/TR N

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U/E EG/EP/ER/ET/TR N 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U/E EG/EP/ER/ET/TR N 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C E S U ES N 1

1890 438400 Temporary Reduction/Cancellation Returned by Appropriation D/C B S U ES N 1

1890 439200 Permanent Reduction - New Budget Authority C E S U EC/EG/EM/EP/ER/ES/ET/TR N

Bulletin No. 2022-16 V SBR - 11 September 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Financing 

Account 

Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

1890 439300 Permanent Reduction - Prior-Year Balances C E S U EC/EG/EM/EP/ER/ES/ET/TR N

1890 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable C E S U EP N 1

1890 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable C B S U EP N 1

1890 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

D E S U EP N 1

1890 439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

C E S U EC/EG/EM/EP/ER/ES/ET/TR N 4

1890 439502 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Anticipated Current-Year Authority

C E S U EG/EP/ER N 2

1890 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

C E S U EG/EP/ER N 1

1890 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

C B S U EG/EP/ER N 1

1890 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

C E S E EG N 1

1890 439800 Offsetting Collections (Collected) Temporarily Precluded From 

Obligation

C B S E EG N 1

1890 439801 Offsetting Collections (Anticipated) Temporarily Precluded From 

Obligation

C E S U EG/EP/ER N 2

1910

2190

2190 480100 Undelivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 480100 Undelivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 480100 Undelivered Orders - Obligations, Unpaid D/C E U EP/ER D/G 1

2190 480100 Undelivered Orders - Obligations, Unpaid D/C B U EP/ER D/G 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U EP/ER D/G 1

2190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U EP/ER D/G 1

2190 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

2190 488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

D/C E U EP/ER D/G

2190 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

2190 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U EP/ER D/G

2190 490100 Delivered Orders - Obligations, Unpaid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 490100 Delivered Orders - Obligations, Unpaid D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

2190 490100 Delivered Orders - Obligations, Unpaid D/C E U EP/ER D/G 1

2190 490100 Delivered Orders - Obligations, Unpaid D/C B U EP/ER D/G 1

2190 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

2190 490200 Delivered Orders - Obligations, Paid D/C E U EP/ER D/G

2190 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER N 1

2190 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER N 1

2190 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

2190 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

D/C E U EP/ER D/G

2190 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

2190 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

D/C E U EP/ER D/G

2204

2204 451000 Apportionments D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2204 451000 Apportionments D/C E U EP/ER D/G

2204 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

2204 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

D/C E U EP/ER D/G 2

2204 461000 Allotments - Realized Resources D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2204 461000 Allotments - Realized Resources D/C E U EP/ER D/G

2204 470000 Commitments - Programs Subject to Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2204 470000 Commitments - Programs Subject to Apportionment D/C E U EP/ER D/G

This line is calculated. Equals sum of SBR lines 1071, 1290, 1490, 1690, and 1890.

Status of Budgetary Resources:

New obligations and upward adjustments (total)

Unobligated balance, end of year:

Apportioned, unexpired account

Total budgetary resources

Bulletin No. 2022-16 V SBR - 12 September 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Financing 

Account 

Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

2304

2304 462000 Unobligated Funds Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2304 462000 Unobligated Funds Exempt From Apportionment D/C E U EP/ER D/G

2304 469000 Anticipated Resources - Programs Exempt From Apportionment D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

2304 469000 Anticipated Resources - Programs Exempt From Apportionment D/C E U EP/ER D/G 2

2304 472000 Commitments - Programs Exempt From Apportionment C E U EC/EG/EM/EP/ER/ES/ET/TR N

2304 472000 Commitments - Programs Exempt From Apportionment C E U EP/ER D/G

2405

2405 442000 Unapportioned Authority - Pending Rescission C E U EC/EG/EM/EP/ER/ES/ET/TR N

2405 443000 Unapportioned Authority - OMB Deferral C E U EC/EG/EM/EP/ER/ES/ET/TR N

2405 445000 Unapportioned - Unexpired Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR N

2405 445000 Unapportioned - Unexpired Authority D/C E U EP/ER D/G

2405 449000 Anticipated Resources - Unapportioned Authority D/C E U EP/ER D/G 2

2405 449000 Anticipated Resources - Unapportioned Authority D/C E U EC/EG/EM/EP/ER/ES/ET/TR N 2

2405 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

D/C E U EG/EP N

2412

2413

2413 445000 Unapportioned - Unexpired Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR N

2413 465000 Allotments - Expired Authority D/C E E EC/EG/EM/EP/ER/ES/ET/TR N

2490

2500

4190

4190 421200 Liquidation of Deficiency - Offsetting Collections D E E/F/N U/E EC/EG/EM/EP/ER/TR N

4190 422200 Unfilled Customer Orders With Advance D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

4190 422200 Unfilled Customer Orders With Advance D/C B E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

4190 425200 Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

D/C E E/F U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 425400 Reimbursements Earned - Collected From Non-Federal Sources D E N U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 425500 Expenditure Transfers from Trust Funds - Collected D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 425512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Collected - Adjustments for Trust Fund Share - Prior Year

D E S U EG N

4190 426000 Actual Collections of Governmental-Type Fees D E U/E EC/EG/EM/EP/ER/TR N

4190 426100 Actual Collections of Business-Type Fees D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 426200 Actual Collections of Loan Principal D E U/E EC/EG/EM/EP/ER/TR N

4190 426300 Actual Collections of Loan Interest D E U/E EC/EG/EM/EP/ER/TR N

4190 426400 Actual Collections of Rent D E U/E EC/EG/EM/EP/ER/TR N

4190 426500 Actual Collections From Sale of Foreclosed Property D E U/E EC/EG/EM/EP/ER/TR N

4190 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

D E U/E EC/EG/EM/EP/ER/TR N

4190 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

D/C E U EP N

4190 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business 

Type Fees

D E N U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 427100 Actual Program Fund Subsidy Collected D E U/E EC/EG/EM/EP/ER/TR N

4190 427300 Interest Collected From Treasury D/C E U EG/EP/ER/TR N

4190 427500 Actual Collections From Liquidating Fund D E U/E EC/EG/EM/EP/ER/TR N

4190 427600 Actual Collections From Financing Fund D E U/E EC/EG/EM/EP/ER/TR N

4190 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D/C E U EP/ER/TR N

4190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

4190 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U/E EC/EG/EM/EP/ER/ES/ET/TR N 1

4190 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 490200 Delivered Orders - Obligations, Paid D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 490800 Authority Outlayed Not Yet Disbursed D/C E U EG/ER N 1

Outlays, net (total) (discretionary and mandatory)

Unobligated balance, end of year (total)

This line is calculated. Equals sum of SBR lines 2204, 2304, 2405, and 2413. Also equals 

the sum of the amounts on lines 2412 and 2413.

Total budgetary resources

This line is calculated. Equals sum of SBR lines 2190 and 2490.

Outlays, Net and Disbursements, Net

Exempt from apportionment, unexpired accounts

Unapportioned, unexpired accounts

Unexpired unobligated balance, end of year

This line is calculated. Equals sum of SBR lines 2204, 2304, and 2405.

Expired unobligated balance, end of year

Bulletin No. 2022-16 V SBR - 13 September 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Debit/ 

Credit

Begin/ 

End

Auth 

Type

Fed/ 

Nonfed

TAS 

Status Fund Type

Financing 

Account 

Code

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - Statement of Budgetary Resources

4190 490800 Authority Outlayed Not Yet Disbursed D/C B U EG/ER N 1

4190 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U/E EC/EG/EM/EP/ER/ES/ET/TR N

4190 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

D/C E U/E EC/EG/EM/EP/ER/ES/ET/TR N

4200

4210

4220

4220 426100 Actual Collections of Business-Type Fees D E U EP/ER D/G

4220 426200 Actual Collections of Loan Principal D E U EP/ER D/G

4220 426300 Actual Collections of Loan Interest D/C E U EP/ER D/G

4220 426400 Actual Collections of Rent D E U EP/ER D/G

4220 426500 Actual Collections From Sale of Foreclosed Property D E U EP/ER D/G

4220 426600 Other Actual Business-Type Collections From Non-Federal Sources D/C E U EP/ER D/G

4220 427100 Actual Program Fund Subsidy Collected D E U EP/ER D/G

4220 427300 Interest Collected From Treasury D/C E U EP/ER D/G

4220 427500 Actual Collections From Liquidating Fund D E U EP/ER D/G

4220 427600 Actual Collections From Financing Fund D E U EP/ER D/G

4220 427700 Other Actual Collections - Federal/Non-Federal Exception Sources D E U EP/ER D/G

4220 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C E U EP/ER D/G 1

4220 480200 Undelivered Orders - Obligations, Prepaid/Advanced D/C B U EP/ER D/G 1

4220 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

D/C E F/N U EP/ER D/G

4220 488200 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Prepaid/Advanced

D/C E U EP/ER D/G

4220 490200 Delivered Orders - Obligations, Paid D/C E U EP/ER D/G

4220 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

D/C E E/F/N U EP/ER D/G

4220 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

D/C E U EP/ER D/G

 1 When the same SBR line number uses both a beginning (B) and 

ending (E) balance for the same USSGL account, the beginning 

balance is subtracted from the ending balance.

 2 Anticipated amounts should be zero for the yearend preclosing trial 

balance.

 3 This row corresponds with SF133/Schedule P line 1020. However, 

budgetary and financial statement requirements for reporting 

adjustments differ from one another. For budgetary reporting, 

materiality thresholds do not apply, whereas for financial statement 

reporting, materiality thresholds do apply. Ending balances with a 

PYA (Prior Year Adjustment) are included in this row.

 4 USSGL account balance must be zero for the year end preclosing 

trial balance.

Disbursements, net (total) (mandatory)

FOOTNOTES AND ADDITIONAL INFORMATION:

Distributed offsetting receipts (-)

(Not supported by USSGL)

Agency outlays, net (discretionary and mandatory)

(Not supported by USSGL)

Bulletin No. 2022-16 V SBR - 14 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

S/P

P

P 0900

P 0900 480100 Undelivered Orders - Obligations, Unpaid E D/C D A/B/E M X U N EP/ER D/G - + 1, 11

P 0900 480100 Undelivered Orders - Obligations, Unpaid B D/C D A/B/E M X U N EP/ER D/G + - 1, 11

P 0900 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

P 0900 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

P 0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

P 0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

P 0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D A/B/E M X U N EP/ER D/G - + 1, 11

P 0900 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A/B/E M X U N EP/ER D/G + - 1, 11

P 0900 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D A/B/E M X U N EP/ER D/G - + 8

P 0900 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

P 0900 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E D/M BAL X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

P 0900 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D A/B/E M X U N EP/ER D/G - + 15

P 0900 490100 Delivered Orders - Obligations, Unpaid E D/C D A/B/E M X U N EP/ER D/G - + 1, 11

P 0900 490100 Delivered Orders - Obligations, Unpaid B D/C D A/B/E M X U N EP/ER D/G + - 1, 11

P 0900 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

P 0900 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

P 0900 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

P 0900 490200 Delivered Orders - Obligations, Paid E D/C D A/B/E M X U N EP/ER D/G - + 11

P 0900 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW X U N EG/ER N - + 1, 16

P 0900 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U N EG/ER N + - 1, 16

P 0900 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A/B/E M X U N EP/ER D/G - + 8

P 0900 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

P 0900 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

P 0900 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D A/B/E M X U N EP/ER D/G - + 15

P 0910

P

P 0911

P

Total new obligations, unexpired accounts

Appropriations used to liquidate unpaid lease obligations

This line is not required to be supported by the USSGL.

Total new obligations, unexpired accounts; and lease payments

Automatically generated from the sum of lines 0900 and 0910.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

BUDGETARY RESOURCES

All accounts:

Bulletin No. 2022-16 V SF 133/Sch P - 1 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P

S/P 1000

S/P 1000 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

B D D M X U U X/N EG N + - 3

S/P 1000 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C D B/P D/M F X SEQ/XXX U/E U X/K/N ES/ET N + - 3, 7

S/P 1000 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D M F X XXX U/E U X/K/N EG N + - 3

S/P 1000 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D D/M F X SEQ/XXX U/E U X/K/N ES/ET N + - 3

S/P 1000 413600 Contract Authority To Be Liquidated by Trust Funds B C D D/M X U U X/N ET N + - 3

S/P 1000 413700 Transfers of Contract Authority - Allocation B D/C D D/M F X U U X/N ET N + - 3

S/P 1000 413900 Contract Authority Carried Forward B D/C D D/M U U X/N EG/EP/ER/ES/ET N + - 3, 7

S/P 1000 414900 Borrowing Authority Carried Forward B D/C D M F/P/T U U N EP/ER D/G + - 3, 7

S/P 1000 414900 Borrowing Authority Carried Forward B D/C D D/M F/P/T U U X/N EG/ET N + - 3, 7

S/P 1000 414900 Borrowing Authority Carried Forward B D/C D D/M F/P/T U U X/N EP/ER N + - 3, 7

S/P 1000 415300 Transfers of Contract Authority - Non-Allocation B D/C D M F BAL/NEW X U U X/N ET N + - 3

S/P 1000 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B D/C D P/S M F X U U X/N EP/ES/ET N + - 3

S/P 1000 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B D/C D P D F X U U X/N EG/ES/ET N + - 3

S/P 1000 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P/S D F X XXX U/E U X/K/N EG/ES/ET N + - 3

S/P 1000 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P/S M F X SEQ/XXX U/E U X/K/N ES/ET N + - 3

S/P 1000 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P/S D F X XXX U U X/N ES/ET N + - 3

S/P 1000 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P/S M F X SEQ/XXX U U X/N ES/ET N + - 3

S/P 1000 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P/S M F X XXX U U X/N EP N + - 3

S/P 1000 420100 Total Actual Resources - Collected B D/C D M U U N EP/ER D/G + - 3, 9

S/P 1000 420100 Total Actual Resources - Collected B D/C D/R D/M U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 3

S/P 1000 422100 Unfilled Customer Orders Without Advance B D/C R D/M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 3, 7

S/P 1000 422100 Unfilled Customer Orders Without Advance B D/C R M F X U U N EP G + - 3, 7

S/P 1000 422200 Unfilled Customer Orders With Advance B D/C R D/M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 3, 7

S/P 1000 422300 Uncollected Subsidy from Program Account B D D M F X U U N EP/ER D/G + - 3

S/P 1000 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 3, 7

S/P 1000 425100 Reimbursements Earned - Receivable B D/C R D/M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 3, 7

S/P 1000 425100 Reimbursements Earned - Receivable B D/C R M F X U U N EP G + - 3, 7

S/P 1000 428300 Interest Receivable From Treasury B D/C D M X U U N EP/ER D/G + - 3

S/P 1000 428300 Interest Receivable From Treasury B D/C D D/M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + - 3

S/P 1000 428500 Receivable From the Liquidating Fund B D D M X U U N EP/ER D/G + - 3

S/P 1000 428500 Receivable From the Liquidating Fund B D D D/M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + - 3

S/P 1000 428600 Receivable From the Financing Fund B D D M X U U N EP/ER D/G + - 3

S/P 1000 428600 Receivable From the Financing Fund B D D D/M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + - 3

Unobligated balance:

Unobligated balance brought forward, Oct 1

Bulletin No. 2022-16 V SF 133/Sch P - 2 September 2022
Part 1

SUPPLEMENT

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SF 133

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Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1000 428700 Other Federal Receivables B D D M X U U N EP/ER D/G + - 3

S/P 1000 428700 Other Federal Receivables B D D D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 3

S/P 1000 429500 Adjustments to the Exchange Stabilization Fund (ESF) B D/C D M X U U N EP N + - 3

S/P 1000 436000 Appropriation Purpose Fulfilled - Balance Not Available B C D D/M X U U N EC/EG/EM/EP/ER/ES/ET/TR N + - 3

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X OTR/SEQ U/E U X/K/N EP/ER/ET/TR N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D B M F/P/T X SEQ U U X/N EP/ER/ES/ET N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D C M X SEQ U U X/N ES/ET N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D D/M X OTR U/E U X/K/N ES/ET N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X SEQ U/E U X/K/N EP N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X OTR/SEQ/XXX U/E U X/K/N ES/ET N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S M X OTR/SEQ U/E U X/K/N EG/EP/ER/ET/TR N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D X ATB/OTR/SEQ/XXX U/E U X/K/N ES/ET N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D X SEQ U/E U X/K/N EP/ER N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X ATB/OTR/SEQ U/E U X/K/N EG N + - 3, 8

S 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X SEQ E K/N EG N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X ATB U U X/N TR N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S M X SEQ U U X/N ES N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S D X OTR/SEQ U U N EG N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S M X SEQ U/E U X/K/N EG/EP/TR N + - 3, 8

S/P 1000 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S D X SEQ U U N ET N + - 3, 8

S/P 1000 439400 Receipts Unavailable for Obligation Upon Collection B D/C D D/M X U U X/N ES/ET N + - 3, 8

S/P 1000 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable B C D P/S D/M X U U N EP/ES/ET N + - 3

S/P 1000 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D C/P D/M X U U X/N ES/ET N + - 3, 8

S/P 1000 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D P M X U U X/N EG N + - 3, 8

S/P 1000 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D B M X U U X/N EP N + - 3, 8

S/P 1000 439730 Appropriations Temporarily Precluded From Obligation B C D D X U U N ES N + - 3

S/P 1000 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S D/M X U U X/N EG/EP/ER N + - 3

S/P 1000 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C R S D X U U N EG/ER N + - 3

S 1000 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S D X E K/N EG N + - 3

S/P 1000 480100 Undelivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G + - 3, 11

S/P 1000 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 3, 11

Bulletin No. 2022-16 V SF 133/Sch P - 3 September 2022
Part 1

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SF 133

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Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1000 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 3, 11

S/P 1000 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A/B/E M X U U N EP/ER D/G + - 3, 11

S/P 1000 490100 Delivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G + - 3, 11

S/P 1000 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 3, 11

S/P 1000 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U U N EG/ER N + - 3, 16

P 1001

P

S/P

S/P 1010

S/P 1010 416612 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Prior Year

E C D P D F X U U N ET N + - 5

S/P 1010 416712 Allocations of Realized Authority - Transferred From Invested Balances - 

Prior Year

E C D P D F X U U N ET N + -

S/P 1010 417600 Allocation Transfers of Prior-Year Balances E C D/R P/S D/M F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1010 419000 Transfers - Prior-Year Balances E C D P/S D/M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1010 419000 Transfers - Prior-Year Balances E C R S D F X U U N EG/ER/ES N + -

S/P 1010 419000 Transfers - Prior-Year Balances E C R S M F X U U N EP G + -

S/P 1010 419000 Transfers - Prior-Year Balances E C R S M F X U U N EG/EP/ER N + -

S/P 1010 419000 Transfers - Prior-Year Balances E C D S M F X U U N EP D/G + -

S 1010 419700 Balance Transfers-Out - Expired to Expired E C D P/S D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1010 423100 Unfilled Customer Orders With Advance - Transferred E C R S D/M F X U U X/N EG N + -

S/P 1011

S/P 1011 416612 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Prior Year

E D D P D F X U U N ET N + - 5

S/P 1011 416712 Allocations of Realized Authority - Transferred From Invested Balances - 

Prior Year

E D D P D F X U U N ET N + -

S/P 1011 417600 Allocation Transfers of Prior-Year Balances E D D/R P/S D/M F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1011 419000 Transfers - Prior-Year Balances E D D P/S D/M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1011 419000 Transfers - Prior-Year Balances E D R S M F X U U N EP G + -

S/P 1011 419000 Transfers - Prior-Year Balances E D R S D F X U U N EG/ER/ES N + -

S/P 1011 419000 Transfers - Prior-Year Balances E D R S M F X U U N EG/EP/ER N + -

S/P 1011 419000 Transfers - Prior-Year Balances E D D S M F X U U N EP D/G + -

S 1011 419600 Balance Transfers-In - Expired to Expired E D D P/S D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1011 423100 Unfilled Customer Orders With Advance - Transferred E D R S D/M F X U U X/N EG N + -

S/P 1012

Unobligated balance transferred to other accounts (-)

Unobligated balance transferred from other accounts

Unobligated balance transfers between expired and unexpired accounts (+ or -)

Discretionary unobligated balance brought forward, Oct 1

This line is not required to be supported by the USSGL.

Nonexpenditure transfers:

Bulletin No. 2022-16 V SF 133/Sch P - 4 September 2022
Part 1

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SF 133

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Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1012 419100 Balance Transfers - Extension of Availability Other Than Reappropriations E D/C D P/S D/M F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1012 419100 Balance Transfers - Extension of Availability Other Than Reappropriations E D/C R S D F X U/E U X/K/N EG N + - 6

S/P 1012 419200 Balance Transfers - Unexpired to Expired E D/C D P/S D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1012 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C D D/M F X U/E U X/K/N ET N + -

S/P 1013

S/P 1013 415300 Transfers of Contract Authority - Non-Allocation E D/C D M F BAL X U U X/N ET N + - 1

S/P 1013 415300 Transfers of Contract Authority - Non-Allocation B D/C D M F BAL X U U X/N ET N - + 1

S/P

S/P 1020

S/P 1020 411100 Debt Liquidation Appropriations E D/C D D/P D/M B/P U/E U X/K/N EG/EP/ER N + -

S/P 1020 411200 Liquidation of Deficiency - Appropriations E D/C D D/M B/P U/E U X/K/N EG/EP/ER N + -

S/P 1020 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts

E D/C D D/P D/M B/P XXX U/E U X/K/N ES/ET N + -

S/P 1020 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts

E D/C D P D/M B/P SEQ U/E U X/K/N ES/ET N + -

S/P 1020 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

E D/C D D/P D/M B/P U/E U X/K/N ES/ET N + -

S/P 1020 411500 Loan Subsidy Appropriation E D/C D D/P D/M B/P U/E U X/K/N EG N + -

S/P 1020 411600 Debt Forgiveness Appropriation E D/C D P D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 411601 Debt Forgiveness - Cancellation of Debt Adjustment E D/C D P D B/P U U N EP N + -

S/P 1020 411700 Loan Administrative Expense Appropriation E D/C D D/P D/M B/P U/E U X/K/N EG N + -

S/P 1020 411800 Reestimated Loan Subsidy Appropriation E D/C D M B/P U/E U X/K/N EG N + -

S/P 1020 411900 Other Appropriations Realized E D/C D D/E/F/P D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET N + -

S/P 1020 411910 Indefinite Appropriation - Upward Adjustments E D/C D D/P D/M B/P U/E U X/K/N EC/EG/EM/EP/ER N + -

S/P 1020 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D/C D P/S D/M P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

E D/C D M B/P U U X/N EG N + -

S/P 1020 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D/C D P/S D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

E D/C D D/M B/P U U X/N ES/ET N + -

S/P 1020 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

E D/C D M B/P U/E U X/K/N EG N + -

S/P 1020 412500 Loan Modification Adjustment Transfer Appropriation E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 412500 Loan Modification Adjustment Transfer Appropriation E D/C D D/M B/P U/E U X/K/N EG N + -

Adjustment to unobligated balance brought forward, Oct 1 (+ or -)

Unobligated balance of contract authority transferred to or from other accounts (net) (+ or -)

Adjustments:

Bulletin No. 2022-16 V SF 133/Sch P - 5 September 2022
Part 1

SUPPLEMENT

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SF 133

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Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1020 412500 Loan Modification Adjustment Transfer Appropriation E D/C D D/M B/P U/E U X/K/N EP/ER N + -

S/P 1020 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C D B/P M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C D P D F B/P XXX U/E U X/K/N ES/ET N + -

S/P 1020 412700 Amounts Appropriated From Specific Invested TAFS - Payable E D/C D D/M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C D P D/M F B/P XXX U/E U X/K/N EG N + -

S/P 1020 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C D B/P D/M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C D P D/M F B/P XXX U/E U X/K/N EG N + -

S/P 1020 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C D B/P D/M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 413000 Appropriation to Liquidate Contract Authority Withdrawn E D/C D D/M B/P U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 413100 Current-Year Indefinite Contract Authority E D/C D D/M P U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 413120 Current-Year Definite Contract Authority E D/C D D/M P U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 413200 Substitution of Contract Authority E D/C D/R S M P U U X/N ER N + -

S/P 1020 413300 Decreases to Indefinite Contract Authority E D/C D D/M P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 413400 Indefinite Contract Authority Withdrawn E D/C D D/M P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 413500 Contract Authority Liquidated E D/C D P/S D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 413600 Contract Authority To Be Liquidated by Trust Funds E D/C D D/M P U U X/N ET N + -

S/P 1020 413700 Transfers of Contract Authority - Allocation E D/C D M F B/P U U X/N ET N + -

S/P 1020 413800 Appropriation to Liquidate Contract Authority E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 414000 Substitution of Borrowing Authority E D/C D/R P/S D/M F/P/T P U U X/N EG/EP N + -

S/P 1020 414100 Current-Year Indefinite Borrowing Authority E D/C D M F/P/T P U U N EP/ER D/G + -

S/P 1020 414100 Current-Year Indefinite Borrowing Authority E D/C D D/M F/P/T P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 414120 Current-Year Definite Borrowing Authority E D/C D M F/P/T P U U N EP/ER D/G + -

S/P 1020 414120 Current-Year Definite Borrowing Authority E D/C D D/M F/P/T P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 414300 Current-Year Decreases to Indefinite Borrowing Authority E D/C D M F/P/T P U U N EP/ER D/G + -

S/P 1020 414300 Current-Year Decreases to Indefinite Borrowing Authority E D/C D D/M F/P/T P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 414400 Borrowing Authority Withdrawn E D/C D D/M F/P/T P U U N EP/ER D/G + -

S/P 1020 414400 Borrowing Authority Withdrawn E D/C D D/M F/P/T P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 414600 Actual Repayments of Debt, Current-Year Authority E D/C D B M B/P U U X/N EP/ET N + -

S/P 1020 414600 Actual Repayments of Debt, Current-Year Authority E D/C D S M B/P U U N EP/ER D/G + -

S/P 1020 414600 Actual Repayments of Debt, Current-Year Authority E D/C D B M B/P U U N EP/ER D + -

S/P 1020 414600 Actual Repayments of Debt, Current-Year Authority E D/C D/R P/S D/M B/P U U X/K/N EC/EG/EM/ES/ET/TR N + -

S/P 1020 414600 Actual Repayments of Debt, Current-Year Authority E D/C D/R P/S D/M B/P U/E U X/K/N EP/ER N + -

S/P 1020 414700 Actual Repayments of Debt, Prior-Year Balances E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 414700 Actual Repayments of Debt, Prior-Year Balances E D/C D/R D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 415000 Reappropriations - Transfers-In E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E D/C D S M B/P U U N EP/ER D/G + -

S/P 1020 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E D/C D P M B/P U U X/N ES N + -

Bulletin No. 2022-16 V SF 133/Sch P - 6 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

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TAS 

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Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1020 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E D/C D S D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 415200 Actual Capital Transfers to the General Fund of the U.S. Government, PriorYear BalancesE D/C D M B/P U U N EP/ER D/G + -

S/P 1020 415200 Actual Capital Transfers to the General Fund of the U.S. Government, PriorYear Balances

E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 415300 Transfers of Contract Authority - Non-Allocation E D/C D M F BAL/NEW B/P U U X/N ET N + -

S/P 1020 415400 Appropriation to Liquidate Contract Authority - Non-Allocation - 

Transferred

E D/C D D B/P U U X/N ET N + -

S/P 1020 415500 Appropriation to Liquidate Contract Authority - Allocation - Transferred E D/C D D B/P U U X/N ET N + -

S/P 1020 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

E D/C D P M P U U X/N ET N + -

S/P 1020 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

E D/C D P D P U U X/N EG N + -

S/P 1020 415730 Authority Made Available From Appropriations Previously Precluded From 

Obligation

E D/C D D P U U N ES N + -

S/P 1020 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/R D/M P U U X/N EP/ER N + -

S/P 1020 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/R D P U/E U X/K/N EG N + -

S/P 1020 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/R M P U U X/N ET N + -

S/P 1020 415901 Repayment of Repayable Advances - Prior-Year Balances E D/C D B/P M B/P U U N ET N + -

S/P 1020 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

E D/C D P/S M F B/P U U X/N EP/ES/ET N + -

S/P 1020 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

E D/C D P D F B/P U U X/N EG/ES/ET N + -

S/P 1020 416700 Allocations of Realized Authority - Transferred From Invested Balances E D/C D P D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 416700 Allocations of Realized Authority - Transferred From Invested Balances E D/C D S M F B/P U U X/N EP N + -

S/P 1020 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E D/C D D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 417000 Transfers - Current-Year Authority E D/C D/R P/S D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 417000 Transfers - Current-Year Authority E D/C D S M F P U U N EP/ER D/G + -

S/P 1020 417100 Non-Allocation Transfers of Invested Balances - Receivable E D/C D P/S D F B/P XXX U/E U X/K/N EG/ES/ET N + -

S/P 1020 417100 Non-Allocation Transfers of Invested Balances - Receivable E D/C D P/S M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 417200 Non-Allocation Transfers of Invested Balances - Payable E D/C D P/S D F B/P XXX U U X/N ES/ET N + -

S/P 1020 417200 Non-Allocation Transfers of Invested Balances - Payable E D/C D P/S M F B/P SEQ/XXX U U X/N ES/ET N + -

S/P 1020 417200 Non-Allocation Transfers of Invested Balances - Payable E D/C D P/S M F B/P XXX U U X/N EP N + -

Bulletin No. 2022-16 V SF 133/Sch P - 7 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1020 417300 Non-Allocation Transfers of Invested Balances - Transferred E D/C D P/S D F B/P XXX U/E U X/K/N EG/ES/ET N + -

S/P 1020 417300 Non-Allocation Transfers of Invested Balances - Transferred E D/C D P/S M F B/P SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 417300 Non-Allocation Transfers of Invested Balances - Transferred E D/C D P/S M F B/P XXX U/E U X/K/N EP N + -

S/P 1020 417400 Transfers - Current-Year Borrowing Authority Converted to Cash E D/C D X D/M F B/P U U X/N EG/ES N + -

S/P 1020 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts E D/C D/R P/S D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 417600 Allocation Transfers of Prior-Year Balances E D/C D/R P/S D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 419000 Transfers - Prior-Year Balances E D/C D P/S D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 419000 Transfers - Prior-Year Balances E D/C R S D F B/P U U N EG/ES N + -

S/P 1020 419100 Balance Transfers - Extension of Availability Other Than Reappropriations E D/C D P/S D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 419200 Balance Transfers - Unexpired to Expired E D/C D P/S D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D/C D P/S D/M F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1020 419600 Balance Transfers-In - Expired to Expired E D D P/S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1020 419700 Balance Transfers-Out - Expired to Expired E C D P/S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 421200 Liquidation of Deficiency - Offsetting Collections E D/C D D/M E/F/N B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 422100 Unfilled Customer Orders Without Advance E D/C R D/M E/F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 422100 Unfilled Customer Orders Without Advance E D/C R M F B/P U U N EP G + -

S/P 1020 422200 Unfilled Customer Orders With Advance E D/C R D/M E/F/N B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 422300 Uncollected Subsidy from Program Account E D/C D M F B/P U U N EP/ER D/G + -

S/P 1020 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 425100 Reimbursements Earned - Receivable E D/C R M F B/P U U N EP G + -

S/P 1020 425100 Reimbursements Earned - Receivable E D/C R D/M E/F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

E D/C R D/M E/F B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C R D/M E/F/N B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 425400 Reimbursements Earned - Collected From Non-Federal Sources E D/C R D/M N B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 425500 Expenditure Transfers from Trust Funds - Collected E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 426000 Actual Collections of Governmental-Type Fees E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 426100 Actual Collections of Business-Type Fees E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 426100 Actual Collections of Business-Type Fees E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 426200 Actual Collections of Loan Principal E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 426200 Actual Collections of Loan Principal E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 426300 Actual Collections of Loan Interest E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 426300 Actual Collections of Loan Interest E D D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 426400 Actual Collections of Rent E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 426400 Actual Collections of Rent E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 426500 Actual Collections From Sale of Foreclosed Property E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 426500 Actual Collections From Sale of Foreclosed Property E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 426700 Other Actual Governmental-Type Collections From Non-Federal Sources E D/C D M B/P U U N EP/ER D/G + -

Bulletin No. 2022-16 V SF 133/Sch P - 8 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1020 426700 Other Actual Governmental-Type Collections From Non-Federal Sources E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 426800 Interest Collected From Foreign Securities and Special Drawing Rights 

(SDR)

E D/C D M B/P U U N EP N + -

S/P 1020 427100 Actual Program Fund Subsidy Collected E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 427100 Actual Program Fund Subsidy Collected E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 427300 Interest Collected From Treasury E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 427300 Interest Collected From Treasury E D/C D D/M B/P U U X/N EG/EP/ER/TR N + -

S/P 1020 427500 Actual Collections From Liquidating Fund E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 427500 Actual Collections From Liquidating Fund E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 427600 Actual Collections From Financing Fund E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 427600 Actual Collections From Financing Fund E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 428300 Interest Receivable From Treasury E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 428300 Interest Receivable From Treasury E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 428500 Receivable From the Liquidating Fund E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 428500 Receivable From the Liquidating Fund E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 428600 Receivable From the Financing Fund E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 428600 Receivable From the Financing Fund E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 428700 Other Federal Receivables E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 428700 Other Federal Receivables E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C D M B/P U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1020 429500 Adjustments to the Exchange Stabilization Fund (ESF) E D/C D M P U U N EP N + -

S/P 1020 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E D/C D D P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1020 435000 Canceled Authority E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 435100 Partial or Early Cancellation of Authority E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 435400 Appropriation Withdrawn E D/C D P D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/TR N + -

S/P 1020 435500 Cancellation of Appropriation From Unavailable Receipts E D/C D D/M B/P U/E U X/K/N ES/ET N + -

S/P 1020 435600 Cancellation of Appropriation From Invested Balances E D/C D D/M B/P U/E U X/K/N ES/ET N + -

S/P 1020 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E D/C D D/M P U/E U X/K/N ES/ET N + -

S/P 1020 436000 Appropriation Purpose Fulfilled - Balance Not Available E C D D/M P U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 437000 Offset to Appropriation Realized for Redemption of Treasury Securities E D/C D M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D S D P ATB U U X/N EG/TR N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D D D/M P OTR U/E U X/K/N ES/ET N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D P D P ATB/OTR/SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D B M F/P/T P SEQ U/E U X/K/N EP/ER/ES/ET N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D C M P SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P OTR/SEQ U/E U X/K/N EG/EP/ER N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D S D P SEQ U/E U X/K/N ET N + -

Bulletin No. 2022-16 V SF 133/Sch P - 9 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D S M P OTR/SEQ U/E U X/K/N TR N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D P D P SEQ U/E U X/K/N EP/ER N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D P M P SEQ U/E U X/K/N EP N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C D P M P OTR/SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438200 Temporary Reduction - New Budget Authority E D/C R S M P SEQ U U N EG/EP/TR N + -

S 1020 438200 Temporary Reduction - New Budget Authority E D R S M P SEQ E N EG N + -

S/P 1020 438300 Temporary Reduction - Prior-Year Balances E D/C D S D/M P OTR/SEQ U/E U X/K/N EP/ER N + -

S/P 1020 438300 Temporary Reduction - Prior-Year Balances E D/C D P D/M P OTR/SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438300 Temporary Reduction - Prior-Year Balances E D/C D S M P OTR/SEQ U/E U X/K/N EG/TR N + -

S/P 1020 438300 Temporary Reduction - Prior-Year Balances E D/C D P D P SEQ U/E U X/K/N EP/ER N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D P OTR/SEQ U/E U X/K/N EP/ER/ET/TR N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D D D/M P OTR U U X/N ES/ET N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P M P SEQ U/E U X/K/N EP N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D B M F/P/T P SEQ U U X/N EP/ER/ES/ET N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D C M P SEQ U U X/N ES/ET N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S M P OTR/SEQ U/E U X/K/N EG/ER/ET/TR N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D P ATB/OTR/SEQ U/E U X/K/N EG N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S M P OTR/SEQ U/E U X/K/N EP N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P D P ATB/OTR/SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P M P OTR/SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P D P SEQ U/E U X/K/N EP/ER N + -

S 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P M P SEQ E K/N EG N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D P ATB U U N TR N + -

S/P 1020 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C R S M P SEQ U U N EG/EP/TR N + -

S/P 1020 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E D/C D D B/P ATB/OTR/SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E D/C D M B/P OTR/SEQ U/E U X/K/N ES/ET N + -

S/P 1020 438800 Temporary Reduction of Appropriation From Unavailable Receipts, PriorYear Balances

E D/C D D/M B/P OTR/SEQ U/E U X/K/N ES/ET N + -

S 1020 439000 Reappropriations - Transfers-Out E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439100 Adjustments to Indefinite Appropriations E D/C D D/M B/P U/E U X/K/N EG/EP/ER N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D B D F/P/T B/P OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D P D B/P ATB/OTR/SEQ U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D B M F/P/T B/P OTR U/E U X/K/N EP/ER/ET N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D B M F/P/T B/P OTR/SEQ U/E U X/K/N EG N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D P M B/P OTR/SEQ U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D C D/M B/P ATB/OTR U/E U X/K/N ET N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D C D/M B/P OTR U/E U X/K/N EG/EP/ER N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D D D B/P ATB/SEQ U/E U X/K/N EG N + -

Bulletin No. 2022-16 V SF 133/Sch P - 10 September 2022
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Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D D D B/P OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D D M B/P OTR U/E U X/K/N ES/ET N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D R/S D/M B/P OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D S M B/P SEQ U/E U X/K/N EG N + -

S/P 1020 439200 Permanent Reduction - New Budget Authority E D/C D C M P OTR U U N ES N + -

S/P 1020 439300 Permanent Reduction - Prior-Year Balances E D/C D B D/M F/P/T B/P OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439300 Permanent Reduction - Prior-Year Balances E D/C D D/P/S D/M B/P OTR/SEQ U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439300 Permanent Reduction - Prior-Year Balances E D/C D C D/M P OTR U/E U X/K/N EG/EP/ER/ET N + -

S/P 1020 439300 Permanent Reduction - Prior-Year Balances E D/C D R D/M B/P OTR U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 439400 Receipts Unavailable for Obligation Upon Collection E D/C D D/M B/P U U N ES/ET N + -

S/P 1020 439600 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts Unavailable for Obligation Upon Collection

E D/C D D/M B/P U U X/N ES/ET N + -

S/P 1020 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D C/P D/M B/P U/E U X/K/N ES/ET N + -

S/P 1020 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D P D B/P U/E U X/K/N EG N + -

S/P 1020 439701 Appropriations Temporarily Precluded From Obligation - Realized PriorYear AuthorityE D/C D P D/M P U U N ET N + -

S/P 1020 439730 Appropriations Temporarily Precluded From Obligation E D/C D D B/P U U N ES N + -

S/P 1020 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C D S D/M B/P U U X/N EG/EP/ER N + -

S/P 1020 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C R S D B/P U U N EG/ER N + -

S 1020 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C D S D B/P E K/N EG N + -

S/P 1020 439900 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts and Appropriations Temporarily Precluded From Obligation

E D/C D D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 480100 Undelivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P U U N EP/ER D/G + -

S/P 1020 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D A/B/E M B/P U U N EP/ER D/G + -

S/P 1020 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D/R D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D M F/N B/P U U N EP/ER D/G + -

S/P 1020 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R D/M F/N B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Bulletin No. 2022-16 V SF 133/Sch P - 11 September 2022
Part 1

SUPPLEMENT

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SF 133

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Code Fund Type

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Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1020 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D A/B/E M B/P U U N EP/ER D/G + -

S/P 1020 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D/R A/B/E D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E D/M BAL B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D A/B/E M B/P U U N EP/ER D/G + -

S/P 1020 490100 Delivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P U U N EP/ER D/G + -

S/P 1020 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 490200 Delivered Orders - Obligations, Paid E D/C D A/B/E M B/P U U N EP/ER D/G + -

S/P 1020 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW B/P U U N EG/ER N + -

S/P 1020 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D M B/P U U N EP/ER D/G + -

S/P 1020 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D/R D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D M E/F/N B/P U U N EP/ER D/G + -

S/P 1020 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R D/M E/F/N B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P U U N EP/ER D/G + -

S/P 1020 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M B/P U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D A/B/E M B/P U U N EP/ER D/G + -

S/P 1021

S/P 1021 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D M X U U N EP/ER D/G + - 14

S/P 1021 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D/R D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S/P 1021 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D M X U U N EP/ER D/G + - 14

S/P 1021 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D/R D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S/P 1022

S/P 1022 415200 Actual Capital Transfers to the General Fund of the U.S. Government, PriorYear Balances

E C D M X U U N EP/ER D/G + -

Recoveries of prior year unpaid obligations

Capital transfer of unobligated balances to general fund (-)

Bulletin No. 2022-16 V SF 133/Sch P - 12 September 2022
Part 1

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Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1022 415200 Actual Capital Transfers to the General Fund of the U.S. Government, PriorYear BalancesE C D D/M X U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1022 415200 Actual Capital Transfers to the General Fund of the U.S. Government, PriorYear BalancesE C R D/M X U U N EP/ER N + -

S/P 1023

S/P 1023 414202 Actual Repayment of Definite Borrowing Authority Converted to Cash - 

Prior-Year Balances

E C D M X U U N EG/EP/ER/TR N + -

S/P 1023 414203 Actual Repayment of Indefinite Borrowing Authority Converted to Cash - 

Prior-Year Balances

E C D M X U U N EG/EP/ER/TR N + -

S/P 1023 414700 Actual Repayments of Debt, Prior-Year Balances E C D M X U U N EP/ER D/G + -

S/P 1023 414700 Actual Repayments of Debt, Prior-Year Balances E C D/R D/M X U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1023 415901 Repayment of Repayable Advances - Prior-Year Balances E C D B/P M X U U N ES/ET N + -

S/P 1024

S/P 1024 414400 Borrowing Authority Withdrawn E C D D/M F/P/T X U U N EP/ER D/G + -

S/P 1024 414400 Borrowing Authority Withdrawn E C D D/M F/P/T X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1025

S/P 1025 413400 Indefinite Contract Authority Withdrawn E C D D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1025 413415 Adjustment for Definite Contract Authority - Prior-Year E C D M X U U X/N ET N + -

S/P 1026

S/P 1026 429500 Adjustments to the Exchange Stabilization Fund (ESF) E D/C D M X U U N EP N + - 1

S/P 1026 429500 Adjustments to the Exchange Stabilization Fund (ESF) B D/C D M X U U N EP N - + 1

S/P 1026 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E D/C D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1027

S/P

S/P 1028

S/P

S/P 1029

S 1029 435000 Canceled Authority E C D D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1029 435100 Partial or Early Cancellation of Authority E C D D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1030

S/P 1030 435500 Cancellation of Appropriation From Unavailable Receipts E C D D/M X U/E U X/K/N ES/ET N + -

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Other balances withdrawn to Treasury (-)

Other balances withdrawn to special or trust funds (-)

Unobligated balance of contract authority withdrawn (-)

Adjustment for change in allocation of trust fund limitation or foreign exchange valuation

Adjustment in unobligated balances for change in investments of zero coupon bonds (special and non-revolving 

trust funds)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Adjustment in unobligated balances for change in investments of zero coupon bonds (revolving funds)

Unobligated balances applied to repay debt (-)

Unobligated balance of borrowing authority withdrawn (-)

Bulletin No. 2022-16 V SF 133/Sch P - 13 September 2022
Part 1

SUPPLEMENT

Assoc. 

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SF 133

TAS 

Status 

Sch P

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Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1030 435600 Cancellation of Appropriation From Invested Balances E C D D/M X U/E U X/K/N ES/ET N + -

S/P 1030 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E C D D/M X U/E U X/K/N ES/ET N + -

S/P 1031

S/P 1031 436000 Appropriation Purpose Fulfilled - Balance Not Available E C D D/M X U U N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 1031 436000 Appropriation Purpose Fulfilled - Balance Not Available B C D D/M X U U N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 1032

S/P 1032 439600 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts Unavailable for Obligation Upon Collection

E C D D/M X U U X/N ES/ET N + -

S/P 1032 439900 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts and Appropriations Temporarily Precluded From Obligation

E C D D/M X U U X/N ES/ET N + -

S/P 1033

S/P 1033 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C R M F/N X U U N EP/ER D/G + - 14

S/P 1033 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R D/M F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S/P 1033 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D M E/F/N X U U N EP/ER D/G + - 14

S/P 1033 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R D/M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

P 1034

P

S/P 1035

S/P 1035 439701 Appropriations Temporarily Precluded From Obligation - Realized PriorYear Authority

E C D P D/M X U U N ES/ET N + -

S/P 1036

S/P 1036 411601 Debt Forgiveness - Cancellation of Debt Adjustment E D D P D/M X U U N EP N + -

S/P 1037

S/P 1037 435400 Appropriation Withdrawn E C D P D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/TR N + -

S 1038

S 1038 438500 Temporary Sequester Returned for Cancellation E D D P/S D/M SEQ E K EG N + -

Unobligated balance of appropriation withdrawn (-)

Sequester (previously unavailable) for withdrawal

Recoveries of prior year paid obligations

Adjustment for unobligated balance used to liquidate deficiencies (-)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Unobligated balance precluded from obligation (limitation on obligations) (special or trust) (-)

Adjustment for debt forgiveness

Other balances not available (-)

Refunds and recoveries temporarily precluded from obligation (special and trust funds) (-)

Bulletin No. 2022-16 V SF 133/Sch P - 14 September 2022
Part 1

SUPPLEMENT

Assoc. 

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USSGL 

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PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1039

S/P

S/P 1040

S/P 1040 411910 Indefinite Appropriation - Upward Adjustments E D D P D/M X U/E U X/K/N EC/EG/EM/EP/ER N + -

S/P 1041

S/P 1041 436001 Appropriation Purpose Fulfilled - To be Returned to Treasury E D D D/M X U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1042

S/P 1042 411912 Definite Appropriation - Adjustments for Trust Fund Share - Prior Year E C D P D X U U N EG N + -

S/P 1043

S/P 1043 425512 Offsetting Collections - Expenditure Transfer from Trust Funds - Collected - 

Adjustments for Trust Fund Share - Prior Year

E D D S D X U U N EG N + -

S/P 1044

S/P 1044 422512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Receivable - Adjustments for Trust Fund Share - Prior Year

E D D S D X U U N EG N + - 1, 5

S/P 1045

S/P 1045 439412 Unobligated Balances Made Available from Previously Unavailable 

Receipts - Adjustments for Trust Fund Share - Prior Year

E D D P D X U U N ET N + -

S/P 1046

S/P 1046 412250 Federal Financing Bank (FFB) - Net Principal Payments E D/C R X M B/P/X U U N ER N + -

S

S 1060

S 1060 416512 Allocations of Authority - Anticipated From Invested Balances - Prior Year E D D P D U N ET N + - 2

S 1060 418000 Anticipated Transfers - Prior-Year Balances E D/C D M U N EP/ER D/G + - 2

S 1060 418000 Anticipated Transfers - Prior-Year Balances E D/C D D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1060 418000 Anticipated Transfers - Prior-Year Balances E D/C R M U N EP G + - 2

S 1060 418000 Anticipated Transfers - Prior-Year Balances E D/C R M U N EG/EP N + - 2

S 1061

S 1061 431000 Anticipated Recoveries of Prior-Year Obligations E D/C D M U N EP/ER D/G + - 2, 12

S 1061 431000 Anticipated Recoveries of Prior-Year Obligations E D/C D/R D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2, 12

S 1061 431000 Anticipated Recoveries of Prior-Year Obligations E D/C R M U N EP G + - 2, 12

Adjustment for change in net principal (+ or -)

Anticipated transfers and adjustments:

Anticipated nonexpenditure transfers of unobligated balances (net) (+ or -)

Anticipated recoveries of prior year unpaid and paid obligations

Other balances previously not available

Adjustment for change in allocation (general fund portion)

Adjustment for change in allocation (offsetting collection/collected portion)

Adjustment for change in allocation (offsetting collection/receivable portion)

Adjustment for change in allocation (trust fund portion)

Offset to adjustment for change in allocation of trust fund limitation (-)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Adjustment to prior year indefinite appropriations in subsequent fiscal year

Bulletin No. 2022-16 V SF 133/Sch P - 15 September 2022
Part 1

SUPPLEMENT

Assoc. 

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Line 

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USSGL 

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Credit

Reimb 

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Fed/ 

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SF 133

TAS 

Status 

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Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1062

S 1062 404800 Anticipated Transfers to the General Fund of the U.S. Government - PriorYear BalancesE C D M U N EP/ER D/G + - 2

S 1062 404800 Anticipated Transfers to the General Fund of the U.S. Government - PriorYear Balances

E C D/R D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1063

S 1063 412050 Anticipated Definite Appropriation - Adjustments for Trust Fund Share - 

Prior Year

E C D P D X U N EG N + - 2

S 1064

S 1064 421512 Anticipated Offsetting Collections - Expenditure Transfer from Trust Funds 

- Adjustments for Trust Fund Share - Prior Year

E D D S D X U N EG N + - 2

S 1065

S 1065 439432 Anticipated Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - Prior Year

E D D P D X U N ET N + - 2

S 1066

S 1066 439703 Appropriations Temporarily Precluded From Obligation - Anticipated PriorYear Authority

E C D P D/M X U N ES/ET N + - 2

S/P 1070

S

P

S

S 1080

S 1080 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C D B/P D/M F X SEQ/XXX E K/N ES/ET N + - 7

S 1080 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D M F X XXX E K/N EG N + -

S 1080 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D D/M F X SEQ/XXX E K/N ES/ET N + -

S 1080 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P/S D F X XXX E K/N EG/ES/ET N + -

S 1080 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P/S M F X SEQ/XXX E K/N ES/ET N + -

S 1080 420100 Total Actual Resources - Collected B D/C D/R D/M E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 422100 Unfilled Customer Orders Without Advance B D/C R D/M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S 1080 422200 Unfilled Customer Orders With Advance B D/C R D/M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S 1080 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

This line is calculated. Equals sum of lines 1000 through 1066.

This line is calculated. Equals sum of lines 1000 through 1046 excluding line 1001.

Expired unobligated balance available for adjustment only:

Expired unobligated balance brought forward, Oct 1

Anticipated adjustment for change in allocation (general fund portion)

Anticipated adjustment for change in allocation (offsetting collection portion)

Anticipated adjustment for change in allocation (trust fund portion)

Anticipated unobligated balance precluded from obligation (limitation on obligations) (special or trust) (-)

Unobligated balance (total)

Anticipated capital transfers and redemption of debt (unobligated balances) (-)

Bulletin No. 2022-16 V SF 133/Sch P - 16 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

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USSGL 

Acct. USSGL Account Title

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End

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Credit

Reimb 

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Apport 

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Borrow 

Source

Fed/ 

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Year of 

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Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1080 425100 Reimbursements Earned - Receivable B D/C R D/M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S 1080 428300 Interest Receivable From Treasury B D/C D D/M X E K/N EC/EG/EM/EP/ER/TR N + -

S 1080 428500 Receivable From the Liquidating Fund B D D D/M X E K/N EC/EG/EM/EP/ER/TR N + -

S 1080 428600 Receivable From the Financing Fund B D D D/M X E K/N EC/EG/EM/EP/ER/TR N + -

S 1080 428700 Other Federal Receivables B D D D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D D/M X OTR E K/N ES/ET N + - 8

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X SEQ E K/N EG/EP N + - 8

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X OTR/SEQ/XXX E K/N ES/ET N + - 8

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S M X OTR/SEQ E K/N EG/EP/ER/ET/TR N + - 8

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D X ATB/OTR/SEQ/XXX E K/N ES/ET N + - 8

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D X SEQ E K/N EP/ER N + - 8

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X ATB/OTR/SEQ E K/N EG N + - 8

S 1080 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X OTR/SEQ E K/N EP/ER/ET/TR N + - 8

S 1080 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S D X E K/N EG N + -

S 1080 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S 1080 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S 1080 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S 1081

S 1081 417600 Allocation Transfers of Prior-Year Balances E C D/R P/S D/M F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1081 419700 Balance Transfers-Out - Expired to Expired E C D P/S D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1082

S 1082 417600 Allocation Transfers of Prior-Year Balances E D D/R P/S D/M F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1082 419600 Balance Transfers-In - Expired to Expired E D D P/S D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1083

S 1083 419100 Balance Transfers - Extension of Availability Other Than Reappropriations E D/C D P/S D/M F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1083 419200 Balance Transfers - Unexpired to Expired E D/C D P/S D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1083 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C D D/M F X E K/N ET N + -

S 1084

S 1084 411100 Debt Liquidation Appropriations E D/C D D/P D/M B/P E K/N EG/EP/ER N + -

S 1084 411200 Liquidation of Deficiency - Appropriations E D/C D D/M B/P E K/N EG/EP/ER N + -

S 1084 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts

E D/C D D/P D/M B/P XXX E K/N ES/ET N + -

S 1084 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts

E D/C D P D/M B/P SEQ E K/N ES/ET N + -

S 1084 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

E D/C D D/P D/M B/P E K/N ES/ET N + -

Expired unobligated balance transferred from other accounts

Expired unobligated balance transfers between expired and unexpired accounts (-)

Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -)

Expired unobligated balance transferred to other accounts (-)

Bulletin No. 2022-16 V SF 133/Sch P - 17 September 2022
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USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1084 411500 Loan Subsidy Appropriation E D/C D D/P D/M B/P E K/N EG N + -

S 1084 411600 Debt Forgiveness Appropriation E D/C D P D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 411700 Loan Administrative Expense Appropriation E D/C D D/P D/M B/P E K/N EG N + -

S 1084 411800 Reestimated Loan Subsidy Appropriation E D/C D M B/P E K/N EG N + -

S 1084 411900 Other Appropriations Realized E D/C D D/E/F/P D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET N + -

S 1084 411910 Indefinite Appropriation - Upward Adjustments E D/C D D/P D/M B/P E K/N EC/EG/EM/EP/ER N + -

S 1084 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D/C D P/S D/M P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D/C D P/S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

E D/C D M B/P E K/N EG N + -

S 1084 412500 Loan Modification Adjustment Transfer Appropriation E D/C D D/M B/P E K/N EG/EP/ER N + -

S 1084 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C D B/P M F B/P SEQ/XXX E K/N ES/ET N + -

S 1084 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C D P D F B/P XXX E K/N ES/ET N + -

S 1084 412700 Amounts Appropriated From Specific Invested TAFS - Payable E D/C D D/M F B/P SEQ/XXX E K/N ES/ET N + -

S 1084 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C D P D/M F B/P XXX E K/N EG N + -

S 1084 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D/C D B/P D/M F B/P SEQ/XXX E K/N ES/ET N + -

S 1084 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C D P D/M F B/P XXX E K/N EG N + -

S 1084 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C D B/P D/M F B/P SEQ/XXX E K/N ES/ET N + -

S 1084 413300 Decreases to Indefinite Contract Authority E D/C D D/M P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 413400 Indefinite Contract Authority Withdrawn E D/C D D/M P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 413500 Contract Authority Liquidated E D/C D P/S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 413800 Appropriation to Liquidate Contract Authority E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 414300 Current-Year Decreases to Indefinite Borrowing Authority E D/C D D/M F/P/T P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 414400 Borrowing Authority Withdrawn E D/C D D/M F/P/T P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 414600 Actual Repayments of Debt, Current-Year Authority E D/C D/R P/S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 414700 Actual Repayments of Debt, Prior-Year Balances E D/C D/R D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 415000 Reappropriations - Transfers-In E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E D/C D S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 415200 Actual Capital Transfers to the General Fund of the U.S. Government, PriorYear Balances

E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/R D P E K/N EG N + -

S 1084 416700 Allocations of Realized Authority - Transferred From Invested Balances E D/C D P D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E D/C D D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 417000 Transfers - Current-Year Authority E D/C D/R P/S D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 417100 Non-Allocation Transfers of Invested Balances - Receivable E D/C D P/S D F B/P XXX E K/N EG/ES/ET N + -

Bulletin No. 2022-16 V SF 133/Sch P - 18 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1084 417100 Non-Allocation Transfers of Invested Balances - Receivable E D/C D P/S M F B/P SEQ/XXX E K/N ES/ET N + -

S 1084 417300 Non-Allocation Transfers of Invested Balances - Transferred E D/C D P/S D F B/P XXX E K/N EG/ES/ET N + -

S 1084 417300 Non-Allocation Transfers of Invested Balances - Transferred E D/C D P/S M F B/P SEQ/XXX E K/N ES/ET N + -

S 1084 417300 Non-Allocation Transfers of Invested Balances - Transferred E D/C D P/S M F B/P XXX E K/N EP N + -

S 1084 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts E D/C D/R P/S D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 417600 Allocation Transfers of Prior-Year Balances E D/C D/R P/S D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 419000 Transfers - Prior-Year Balances E D/C D P/S D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 419100 Balance Transfers - Extension of Availability Other Than Reappropriations E D/C D P/S D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 419200 Balance Transfers - Unexpired to Expired E D/C D P/S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D/C D P/S D/M F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 419600 Balance Transfers-In - Expired to Expired E D D P/S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 419700 Balance Transfers-Out - Expired to Expired E C D P/S D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 421200 Liquidation of Deficiency - Offsetting Collections E D/C D D/M E/F/N B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 422100 Unfilled Customer Orders Without Advance E D/C R D/M E/F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 422200 Unfilled Customer Orders With Advance E D/C R D/M E/F/N B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 425100 Reimbursements Earned - Receivable E D/C R D/M E/F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

E D/C R D/M E/F B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D/C R D/M E/F/N B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 425500 Expenditure Transfers from Trust Funds - Collected E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 426000 Actual Collections of Governmental-Type Fees E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 426100 Actual Collections of Business-Type Fees E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 426200 Actual Collections of Loan Principal E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 426300 Actual Collections of Loan Interest E D D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 426400 Actual Collections of Rent E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 426500 Actual Collections From Sale of Foreclosed Property E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 426700 Other Actual Governmental-Type Collections From Non-Federal Sources E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 427100 Actual Program Fund Subsidy Collected E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 427500 Actual Collections From Liquidating Fund E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 427600 Actual Collections From Financing Fund E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 428300 Interest Receivable From Treasury E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 428500 Receivable From the Liquidating Fund E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 428600 Receivable From the Financing Fund E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 428700 Other Federal Receivables E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C D M B/P E K/N EC/EG/EM/EP/ER/TR N + -

S 1084 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E D/C D D P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 435000 Canceled Authority E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Bulletin No. 2022-16 V SF 133/Sch P - 19 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1084 435100 Partial or Early Cancellation of Authority E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 435400 Appropriation Withdrawn E D/C D P D/M B/P E K/N EC/EG/EM/EP/ER/ES/TR N + -

S 1084 435500 Cancellation of Appropriation From Unavailable Receipts E D/C D D/M B/P E K/N ES/ET N + -

S 1084 435600 Cancellation of Appropriation From Invested Balances E D/C D D/M B/P E K/N ES/ET N + -

S 1084 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E D/C D D/M P E K/N ES/ET N + -

S 1084 437000 Offset to Appropriation Realized for Redemption of Treasury Securities E D/C D M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P OTR/SEQ E K/N EG/EP/ER N + -

S 1084 438200 Temporary Reduction - New Budget Authority E D/C D D D/M P OTR E K/N ES/ET N + -

S 1084 438200 Temporary Reduction - New Budget Authority E D/C D P D P ATB/OTR/SEQ E K/N ES/ET N + -

S 1084 438200 Temporary Reduction - New Budget Authority E D/C D B M F/P/T P SEQ E K/N EP/ER/ES/ET N + -

S 1084 438200 Temporary Reduction - New Budget Authority E D/C D C M P SEQ E K/N ES/ET N + -

S 1084 438200 Temporary Reduction - New Budget Authority E D/C D S D P SEQ E K/N ET N + -

S 1084 438200 Temporary Reduction - New Budget Authority E D/C D S M P OTR/SEQ E K/N TR N + -

S 1084 438200 Temporary Reduction - New Budget Authority E D/C D P D P SEQ E K/N EP/ER N + -

S 1084 438200 Temporary Reduction - New Budget Authority E D/C D P M P SEQ E K/N EP N + -

S 1084 438200 Temporary Reduction - New Budget Authority E D/C D P M P OTR/SEQ E K/N ES/ET N + -

S 1084 438200 Temporary Reduction - New Budget Authority E D R S M P SEQ E N EG N + -

S 1084 438300 Temporary Reduction - Prior-Year Balances E D/C D S D/M P OTR/SEQ E K/N EP/ER N + -

S 1084 438300 Temporary Reduction - Prior-Year Balances E D/C D P D/M P OTR/SEQ E K/N ES/ET N + -

S 1084 438300 Temporary Reduction - Prior-Year Balances E D/C D S M P OTR/SEQ E K/N EG/TR N + -

S 1084 438300 Temporary Reduction - Prior-Year Balances E D/C D P D P SEQ E K/N EP/ER N + -

S 1084 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D P OTR/SEQ E K/N EP/ER/ET/TR N + -

S 1084 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S M P OTR/SEQ E K/N EG/ER/ET/TR N + -

S 1084 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D P ATB/OTR/SEQ E K/N EG N + -

S 1084 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S M P OTR/SEQ E K/N EP N + -

S 1084 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P D P ATB/OTR/SEQ/XXX E K/N ES/ET N + -

S 1084 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P M P OTR/SEQ/XXX E K/N ES/ET N + -

S 1084 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P D P SEQ E K/N EP/ER N + -

S 1084 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P M P SEQ E K/N EG/EP N + -

S 1084 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E D/C D D B/P ATB/OTR/SEQ E K/N ES/ET N + -

S 1084 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E D/C D M B/P OTR/SEQ E K/N ES/ET N + -

S 1084 438800 Temporary Reduction of Appropriation From Unavailable Receipts, PriorYear Balances

E D/C D D/M B/P OTR/SEQ E K/N ES/ET N + -

S 1084 439000 Reappropriations - Transfers-Out E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 439100 Adjustments to Indefinite Appropriations E D/C D D/M B/P E K/N EG/EP/ER N + -

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D B D F/P/T B/P OTR E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D P D B/P ATB/OTR/SEQ E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Bulletin No. 2022-16 V SF 133/Sch P - 20 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D B M F/P/T B/P OTR E K/N EP/ER/ET N + -

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D B M F/P/T B/P OTR/SEQ E K/N EG N + -

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D P M B/P OTR/SEQ E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D C D/M B/P ATB/OTR E K/N ET N + -

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D C D/M B/P OTR E K/N EG/EP/ER N + -

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D D D B/P ATB/SEQ E K/N EG N + -

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D D D B/P OTR E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D D M B/P OTR E K/N ES/ET N + -

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D R/S D/M B/P OTR E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 439200 Permanent Reduction - New Budget Authority E D/C D S M B/P SEQ E K/N EG N + -

S 1084 439300 Permanent Reduction - Prior-Year Balances E D/C D B D/M F/P/T B/P OTR E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 439300 Permanent Reduction - Prior-Year Balances E D/C D D/P/S D/M B/P OTR/SEQ E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 439300 Permanent Reduction - Prior-Year Balances E D/C D C D/M P OTR E K/N EG/EP/ER/ET N + -

S 1084 439300 Permanent Reduction - Prior-Year Balances E D/C D R D/M B/P OTR E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D C/P D/M B/P E K/N ES/ET N + -

S 1084 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D P D B/P E K/N EG N + -

S 1084 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C D S D B/P E K/N EG N + -

S 1084 439900 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - 

Receipts and Appropriations Temporarily Precluded From Obligation

E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D/R D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R D/M F/N B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D/R A/B/E D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E D/M BAL B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D/R D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Bulletin No. 2022-16 V SF 133/Sch P - 21 September 2022
Part 1

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1084 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R D/M E/F/N B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1084 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1085

S 1085 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D/R D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S 1085 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D/R D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S 1086

S 1086 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources E D/C D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1087

S 1087 435000 Canceled Authority E C D D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1087 435100 Partial or Early Cancellation of Authority E C D D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1088

S 1088 435500 Cancellation of Appropriation From Unavailable Receipts E C D D/M X E K/N ES/ET N + -

S 1088 435600 Cancellation of Appropriation From Invested Balances E C D D/M X E K/N ES/ET N + -

S 1088 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E C D D/M X E K/N ES/ET N + -

S 1089

S 1089 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R D/M F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S 1089 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R D/M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S 1090

S 1090 435400 Appropriation Withdrawn E C D P D/M X E K/N EC/EG/EM/EP/ER/ES/TR N + -

S 1091

S 1091 438500 Temporary Sequester Returned for Cancellation E D D P/S D/M SEQ E K EG N + -

S 1092

S 1092 411910 Indefinite Appropriation - Upward Adjustments E D D P D/M X E X/N EC/EG/EM/EP/ER N + -

S 1099

Adjustment to indefinite prior year appropriations in subsequent fiscal year in expired accounts

Expired unobligated balance (total)

Other expired unobligated balances withdrawn to Treasury (-)

Other expired unobligated balances withdrawn to special or trust funds (-)

Recoveries of prior year paid obligations in expired accounts

Unobligated balance of appropriation withdrawn in expired accounts (-)

Sequester (previously unavailable) for withdrawal in expired accounts

Recoveries of prior year unpaid obligations in expired accounts

Adjustment for change in allocation of trust fund limitation in expired accounts

Bulletin No. 2022-16 V SF 133/Sch P - 22 September 2022
Part 1

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Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S

S/P

S/P

S/P

S/P 1100

S/P 1100 411100 Debt Liquidation Appropriations E D D P D X U U X/N EG/EP/ER N + -

S/P 1100 411200 Liquidation of Deficiency - Appropriations E D D D X U U X/N EG/EP/ER N + -

S/P 1100 411500 Loan Subsidy Appropriation E D D P D X U U X/N EG N + -

S/P 1100 411600 Debt Forgiveness Appropriation E D D P D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1100 411700 Loan Administrative Expense Appropriation E D D P D X U U X/N EG N + -

S/P 1100 411900 Other Appropriations Realized E D D P D X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S 1100 411900 Other Appropriations Realized E D D P D X E K/N EG N + -

S/P 1100 413800 Appropriation to Liquidate Contract Authority E D D D X U U X/N EG/EP/ER N + -

S/P 1100 439100 Adjustments to Indefinite Appropriations E D/C D D X U U X/N EG/EM/EP/ER N + -

S/P 1101

S/P 1101 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts

E D D P D X XXX U U X/N ES/ET N + -

S/P 1101 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

E D/C D P D X U U X/N ES/ET N + -

S/P 1101 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D D P D X U U X/N ES/ET N + -

S/P 1101 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D D P D X U/E U X/K/N EG/ES/ET N + -

S/P 1101 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

E C D D X U U N ES/ET N + -

S/P 1101 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C D P D F X XXX U/E U X/K/N EG/ES/ET N + - 1, 7

S/P 1101 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C D P D F X XXX U/E U X/K/N EG/ES/ET N - + 1, 7

S/P 1101 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C D D F X XXX U/E U X/K/N ES/ET N + - 1

S/P 1101 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D D F X XXX U/E U X/K/N ES/ET N - + 1

S/P 1101 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D D P D F X XXX U/E U X/K/N EG/ES/ET N + -

S/P 1101 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C D P D F X XXX U/E U X/K/N ES/ET N + - 8

S/P 1101 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C D P D F X XXX U U X/N EG N + - 8

S/P 1101 413800 Appropriation to Liquidate Contract Authority E D D D X U U X/N ES/ET N + -

S/P 1101 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P D X ATB/OTR/XXX U/E U X/K/N ES/ET N + - 1, 8

Discretionary:

Appropriation

Appropriation (special or trust)

This line is calculated. Equals sum of lines 1070 for expired accounts only. Also, equals the sum of detailed 

lines 1080 through 1092. This amount is only available for adjustments.

Budget authority:

Appropriations:

Bulletin No. 2022-16 V SF 133/Sch P - 23 September 2022
Part 1

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Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1101 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D X ATB/OTR/XXX U/E U X/K/N ES/ET N - + 1, 8

S/P 1101 439400 Receipts Unavailable for Obligation Upon Collection E D/C D D X U U X/N ES/ET N + - 1, 8

S/P 1101 439400 Receipts Unavailable for Obligation Upon Collection B D/C D D X U U X/N ES/ET N - + 1, 8

S/P 1102

S/P 1102 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

E D D P D X U U X/N EG N + - 2

S/P 1102 415730 Authority Made Available From Appropriations Previously Precluded From 

Obligation

E D D D X U U N ES N + -

S/P 1102 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P D X SEQ U U X/K/N EP/ER N + - 1, 8

S/P 1102 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D X SEQ U U X/K/N EP/ER N - + 1, 8

S/P 1103

S/P 1103 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts

E D D P D X SEQ U U X/N ES/ET N + -

S/P 1103 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

E D D P D X U U X/N ET N + - 2

S/P 1103 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P D X SEQ U/E U X/K/N ES/ET N + - 1, 8

S/P 1103 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D X SEQ U/E U X/K/N ES/ET N - + 1, 8

S/P 1103 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

E D D P D X U U N ES/ET N + -

S/P 1104

S/P 1104 411900 Other Appropriations Realized E D D F D X U U X/N EC/EG/EM/EP/ER N + -

S/P 1105

S/P 1105 411900 Other Appropriations Realized E D D E D X U U X/N EC/EG/EM/EP/ER N - +

S/P 1106

S/P 1106 415000 Reappropriations - Transfers-In E D D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

S/P 1120

S/P 1120 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

E C D P D F X U U X/N EG/ES/ET N + - 1

S/P 1120 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B C D P D F X U U X/N EG/ES/ET N - + 1

Appropriation available from subsequent year

Appropriation available in prior year (-)

Reappropriation

Nonexpenditure transfers:

Appropriations transferred to other accounts (-)

Appropriation (previously unavailable)

Appropriation (previously unavailable) (special or trust)

Bulletin No. 2022-16 V SF 133/Sch P - 24 September 2022
Part 1

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SF 133

TAS 

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Trans. 

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Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1120 416700 Allocations of Realized Authority - Transferred From Invested Balances E C D P D F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1120 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E C D D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1120 417000 Transfers - Current-Year Authority E C D P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1120 417200 Non-Allocation Transfers of Invested Balances - Payable E C D P D F X XXX U U X/N ES/ET N + - 1

S/P 1120 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P D F X XXX U U X/N ES/ET N - + 1

S/P 1120 417300 Non-Allocation Transfers of Invested Balances - Transferred E C D P D F X XXX U/E U X/K/N ES/ET N + -

S/P 1120 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts E C D P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1120 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C D P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1121

S/P 1121 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

E D D P D F X U U X/N EG/ES/ET N + - 1

S/P 1121 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B D D P D F X U U X/N EG/ES/ET N - + 1

S/P 1121 416700 Allocations of Realized Authority - Transferred From Invested Balances E D D P D F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1121 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E D D D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1121 417000 Transfers - Current-Year Authority E D D P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1121 417100 Non-Allocation Transfers of Invested Balances - Receivable E D D P D F X XXX U/E U X/K/N EG/ES/ET N + - 1

S/P 1121 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P D F X XXX U/E U X/K/N EG/ES/ET N - + 1

S/P 1121 417300 Non-Allocation Transfers of Invested Balances - Transferred E D D P D F X XXX U/E U X/K/N EG/ES/ET N + -

S/P 1121 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts E D D P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1121 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D D P D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1122

S/P 1122 417400 Transfers - Current-Year Borrowing Authority Converted to Cash E D D X D F X U U X/N EG N + -

S/P

S/P 1130

S/P 1130 439200 Permanent Reduction - New Budget Authority E C D P D X ATB/OTR/SEQ U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1130 439200 Permanent Reduction - New Budget Authority E C D R D X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1131

S 1131 439000 Reappropriations - Transfers-Out E C D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1131 439300 Permanent Reduction - Prior-Year Balances E C D B D F/P/T X OTR U U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1131 439300 Permanent Reduction - Prior-Year Balances E C D D/P D X SEQ U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1131 439300 Permanent Reduction - Prior-Year Balances E C D D/P/R D X OTR U U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Appropriations transferred from other accounts

Exercised borrowing authority transferred from other accounts

Adjustments:

Appropriations permanently reduced (-)

Unobligated balance of appropriations permanently reduced (-)

Bulletin No. 2022-16 V SF 133/Sch P - 25 September 2022
Part 1

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Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1132

S/P 1132 438200 Temporary Reduction - New Budget Authority E C D P D X ATB/OTR/SEQ U U X/N ES/ET N + -

S/P 1132 438200 Temporary Reduction - New Budget Authority E C D P D X SEQ U U X/N EP/ER N + -

S/P 1132 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E C D D X ATB/OTR/SEQ U U X/N ES/ET N + -

S/P 1133

S/P 1133 438300 Temporary Reduction - Prior-Year Balances E C D P D X OTR/SEQ U U X/N ES/ET N + -

S/P 1133 438300 Temporary Reduction - Prior-Year Balances E C D P D X SEQ U U X/N EP/ER N + -

S/P 1133 438800 Temporary Reduction of Appropriation From Unavailable Receipts, PriorYear BalancesE C D D X OTR/SEQ U U X/N ES/ET N + -

S/P 1134

S/P 1134 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

E C D D/P/R D U U X/N EC/EG/EM/EP/ER N + - 5

S/P 1134 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E C D P D X U/E U X/K/N EG N + - 1

S/P 1134 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B C D P D X U/E U X/K/N EG N - + 1

S/P 1134 439730 Appropriations Temporarily Precluded From Obligation E C D D X U U N ES N + - 1

S/P 1134 439730 Appropriations Temporarily Precluded From Obligation B C D D X U U N ES N - + 1

S/P 1135

S/P 1135 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable E C D P D X U U N ES/ET N + - 1

S/P 1135 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable B C D P D X U U N ES/ET N - + 1

S/P 1135 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

E C D D/P/R D U U X/N ES/ET/TR N + - 5

S/P 1135 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D P D X U U X/N ES/ET N + - 1, 8

S/P 1135 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D P D X U U X/N ES/ET N - + 1, 8

Appropriations temporarily reduced (-)

Unobligated balance of appropriations temporarily reduced (-)

Appropriations precluded from obligation (-)

Appropriations precluded from obligation (special or trust) (-)

Bulletin No. 2022-16 V SF 133/Sch P - 26 September 2022
Part 1

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Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1136

S/P 1136 414600 Actual Repayments of Debt, Current-Year Authority E C D P D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1137

S 1137 424000 Appropriations Reduced by Offsetting Collections or Receipts - Collected E C D D U N EG/EP/ES/ET N + - 5

S/P 1138

S/P 1138 413500 Contract Authority Liquidated E C D P D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1138 413600 Contract Authority To Be Liquidated by Trust Funds E C D D X U U X/N ET N + - 1

S/P 1138 413600 Contract Authority To Be Liquidated by Trust Funds B C D D X U U X/N ET N - + 1

S/P 1138 415400 Appropriation to Liquidate Contract Authority - Non-Allocation - 

Transferred

E D/C D D X U U X/N ET N + -

S/P 1138 415500 Appropriation to Liquidate Contract Authority - Allocation - Transferred E D/C D D X U U X/N ET N + -

S/P 1139

S/P 1139 414000 Substitution of Borrowing Authority E C D P D F/P/T X U U X/N EG N + -

S/P 1140

S/P 1140 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E C D P D X U U X/N EG/ES N + -

S/P 1141

S/P 1141 413000 Appropriation to Liquidate Contract Authority Withdrawn E C D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S

S 1150

S 1150 412000 Anticipated Indefinite Appropriations E D/C D D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2, 12

S 1151

S 1151 416000 Anticipated Transfers - Current-Year Authority E D/C D P/X D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1151 416500 Allocations of Authority - Anticipated From Invested Balances E D D D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1151 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

E D/C D P/R D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1152

S 1152 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

E C D P D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1153

Anticipated appropriations:

Anticipated appropriation (+ or -)

Anticipated nonexpenditure transfers of appropriations (net) (+ or -)

Anticipated capital transfers and redemption of debt (appropriations) (-)

Anticipated reductions to appropriations by offsetting collections or offsetting receipts (-)

Appropriations reduced by offsetting collections (collected) or offsetting receipts (-)

Appropriations applied to liquidate contract authority (-)

Appropriations substituted for borrowing authority (-)

Capital transfer of appropriations to general fund (-)

Appropriations applied to liquidate contract authority withdrawn (-)

Appropriations applied to repay debt (-)

Bulletin No. 2022-16 V SF 133/Sch P - 27 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

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USSGL 

Acct. USSGL Account Title

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Credit

Reimb 

Flag

Apport 

Cat

Auth 

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Avail 

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Cat

Borrow 

Source

Fed/ 

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PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1153 405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts

E C D D U N EG/EP/ES/ET N + - 2

S 1154

S 1154 439502 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Anticipated Current-Year Authority

E C D D/P/R D U X/N ES/ET/TR N + - 2

S 1154 439702 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Anticipated CurrentYear Authority

E C D P D U X/N ES/ET N + - 2

S/P 1160

S

P

S/P

S/P 1170

S/P 1170 411100 Debt Liquidation Appropriations E D D D D X U U X/N EG/EP/ER N + -

S/P 1170 411500 Loan Subsidy Appropriation E D D D D X U U X/N EG N + -

S/P 1170 411700 Loan Administrative Expense Appropriation E D D D D X U U X/N EG N + -

S/P 1170 411900 Other Appropriations Realized E D D D D X U U X/N EC/EG/EM/EP/ER N + -

S/P 1171

S/P 1171 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts

E D D D D X XXX U U X/N ES/ET N + -

S/P 1171 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

E D/C D D D X U U X/N ES/ET N + -

S/P 1171 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D D D X OTR U U X/N ES/ET N + - 1, 8

S/P 1171 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D D X OTR U U X/N ES/ET N - + 1, 8

S/P

S/P 1172

S/P 1172 417000 Transfers - Current-Year Authority E C D D D F X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S/P 1172 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C D D D F X U U X/N EG N + -

S/P 1173

S/P 1173 417000 Transfers - Current-Year Authority E D D D D F X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S/P 1173 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D D D D F X U U X/N EG N + -

Advance appropriation

Advance appropriation (special or trust fund)

Nonexpenditure transfers:

Advance appropriations transferred to other accounts (-)

Advance appropriations transferred from other accounts

Anticipated appropriations precluded from obligation (special or trust) (-)

Appropriation, discretionary (total)

This line is calculated. Equals sum of lines 1100 through 1154.

This line is calculated. Equals sum of lines 1100 through 1141.

Advance appropriations:

Bulletin No. 2022-16 V SF 133/Sch P - 28 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

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USSGL 

Acct. USSGL Account Title

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Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P

S/P 1174

S/P 1174 439200 Permanent Reduction - New Budget Authority E C D D D X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1174 439200 Permanent Reduction - New Budget Authority E C D D D X ATB/SEQ U U X/N EG N + -

S/P 1175

S/P 1175 438200 Temporary Reduction - New Budget Authority E C D D D X OTR U U X/N ES/ET N + -

S

S 1176

S 1176 416000 Anticipated Transfers - Current-Year Authority E D/C D D D U X/N EC/EG/EM/EP/ER/ES/ET N + - 2

S/P 1180

S

P

S/P

S/P 1200

S/P 1200 411100 Debt Liquidation Appropriations E D D P M X U U X/N EG/EP/ER N + -

S/P 1200 411200 Liquidation of Deficiency - Appropriations E D D M X U U X/N EG/EP/ER N + -

S/P 1200 411500 Loan Subsidy Appropriation E D D P M X U U X/N EG N + -

S/P 1200 411600 Debt Forgiveness Appropriation E D D P M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1200 411700 Loan Administrative Expense Appropriation E D D P M X U U X/N EG N + -

S/P 1200 411800 Reestimated Loan Subsidy Appropriation E D D M X U U X/N EG N + -

S/P 1200 411900 Other Appropriations Realized E D D P M X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S 1200 411900 Other Appropriations Realized E D/C D P M X E K/N EG N + - 13

S/P 1200 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

E D D M X U U X/N EG N + - 1

S/P 1200 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

B D D M X U U X/N EG N - + 1

S/P 1200 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

E C D M X U/E U X/K/N EG N + -

S/P 1200 412500 Loan Modification Adjustment Transfer Appropriation E D D M X U U N EP/ER D/G + -

S/P 1200 412500 Loan Modification Adjustment Transfer Appropriation E D D M X U U X/N EG/EP/ER N + -

Advance appropriation, discretionary (total)

This line is calculated. Equals sum of lines 1170 through 1176.

This line is calculated. Equals sum of lines 1170 through 1175.

Mandatory:

Appropriation

Adjustments:

Advance appropriations permanently reduced (-)

Advance appropriations temporarily reduced (-)

Anticipated advanced appropriations:

Anticipated nonexpenditure transfers of advanced appropriations (net) (+ or -)

Bulletin No. 2022-16 V SF 133/Sch P - 29 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

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USSGL 

Acct. USSGL Account Title

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Credit

Reimb 

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Apport 

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Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1200 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C D M F X XXX U/E U X/K/N EG N + - 1

S/P 1200 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D M F X XXX U/E U X/K/N EG N - + 1

S/P 1200 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D D P M F X XXX U/E U X/K/N EG N + -

S/P 1200 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C D P M F X XXX U/E U X/K/N EG N + - 8

S/P 1200 413800 Appropriation to Liquidate Contract Authority E D D M X U U X/N EG/EP/ER N + -

S/P 1200 437000 Offset to Appropriation Realized for Redemption of Treasury Securities E C D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1200 439100 Adjustments to Indefinite Appropriations E D/C D M X U U X/N EG/EP/ER N + -

S 1200 439100 Adjustments to Indefinite Appropriations E D/C D M X E K/N EG N + -

S/P 1201

S/P 1201 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts

E D D P M X XXX U U X/N ES/ET N + -

S/P 1201 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

E D/C D P M X U U X/N ES/ET N + -

S/P 1201 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D D P M X U U X/N ES/ET N + -

S/P 1201 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D D P M X U/E U X/K/N ET N + -

S/P 1201 412400 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Payable - Temporary Reduction/Cancellation

E C D M X U U X/N ES/ET N + -

S/P 1201 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C D P M F X XXX U/E U X/K/N ES/ET N + - 1, 7

S/P 1201 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C D P M F X XXX U/E U X/K/N ES/ET N - + 1, 7

S 1201 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C D M F X XXX E X/K/N ET N + - 1

S 1201 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D M F X XXX E X/K/N ET N - + 1

S/P 1201 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C D M F X XXX U U X/N ES/ET N + - 1

S/P 1201 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D M F X XXX U U X/N ES/ET N - + 1

S/P 1201 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D D P M F X XXX U/E U X/K/N ES/ET N + -

S/P 1201 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C D P M F X XXX U/E U X/K/N ES/ET N + - 8

S/P 1201 413800 Appropriation to Liquidate Contract Authority E D D M X U U X/N ES/ET N + -

S/P 1201 413810 Appropriation to Liquidate Contract Authority - FMSTF E D D P M X U U X/N ET N + -

S/P 1201 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P M X ATB/XXX U/E U X/K/N ES/ET N + - 1, 8

S/P 1201 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X ATB/XXX U/E U X/K/N ES/ET N - + 1, 8

S/P 1201 439400 Receipts Unavailable for Obligation Upon Collection E D/C D M X U U X/N ES/ET N + - 1, 8

S/P 1201 439400 Receipts Unavailable for Obligation Upon Collection B D/C D M X U U X/N ES/ET N - + 1, 8

S/P 1202

S/P 1202 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

E D D P M X U U X/N EG N + - 2

S/P 1202 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P M X SEQ U/E U X/K/N EP/ER N + - 1, 8

Appropriation (special or trust)

Appropriation (previously unavailable)

Bulletin No. 2022-16 V SF 133/Sch P - 30 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

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Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1202 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X SEQ U/E U X/K/N EP/ER N - + 1, 8

S 1202 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P M X SEQ E K/N EG N + - 1, 8

S 1202 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X SEQ E K/N EG N - + 1, 8

S/P 1203

S/P 1203 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts

E D D P M X SEQ U U X/N ES/ET N + -

S/P 1203 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C D P M F X SEQ U/E U X/K/N ES/ET N + - 1, 7

S/P 1203 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C D P M F X SEQ U/E U X/K/N ES/ET N - + 1, 7

S/P 1203 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C D M F X SEQ E U X/K/N ET N + - 1

S/P 1203 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D M F X SEQ E U X/K/N ET N - + 1

S 1203 412700 Amounts Appropriated From Specific Invested TAFS - Payable E C D M F X SEQ U X/K/N ES/ET N + - 1

S 1203 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D M F X SEQ U X/K/N ES/ET N - + 1

S/P 1203 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D D P M F X SEQ U/E U X/K/N ET N + -

S/P 1203 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C D P M F X SEQ U/E U X/K/N ES/ET N + - 8

S/P 1203 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

E D D P M X U U X/N ES/ET N + - 2

S 1203 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

E D D P M X E X/K/N ET N + - 2

S/P 1203 417100 Non-Allocation Transfers of Invested Balances - Receivable E D D P M F X SEQ U/E U X/K/N ES/ET N + - 1

S/P 1203 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P M F X SEQ U/E U X/K/N ES/ET N - + 1

S/P 1203 417200 Non-Allocation Transfers of Invested Balances - Payable E C D P M F X SEQ U U X/N ES/ET N + - 1

S/P 1203 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P M F X SEQ U U X/N ES/ET N - + 1

S/P 1203 417300 Non-Allocation Transfers of Invested Balances - Transferred E D/C D P M F X SEQ U/E U X/K/N ES/ET N + -

S/P 1203 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P M X SEQ U/E U X/K/N ES/ET N + - 1, 8

S/P 1203 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X SEQ U/E U X/K/N ES/ET N - + 1, 8

S/P 1203 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

E D D P M X U U N ES/ET N + -

S/P 1206

S/P 1206 415000 Reappropriations - Transfers-In E D D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

S/P 1220

S/P 1220 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

E C D P M F X U U X/N EP/ES/ET N + - 1

Appropriations transferred to other accounts (-)

Appropriation (previously unavailable) (special or trust)

Reappropriation

Nonexpenditure transfers:

Bulletin No. 2022-16 V SF 133/Sch P - 31 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1220 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B C D P M F X U U X/N EP/ES/ET N - + 1

S/P 1220 416700 Allocations of Realized Authority - Transferred From Invested Balances E C D P M F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1220 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E C D M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1220 417000 Transfers - Current-Year Authority E C D P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1220 417200 Non-Allocation Transfers of Invested Balances - Payable E C D P M F X XXX U U X/N ES/ET N + - 1

S/P 1220 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P M F X XXX U U X/N ES/ET N - + 1

S/P 1220 417300 Non-Allocation Transfers of Invested Balances - Transferred E C D P M F X XXX U/E U X/K/N ES/ET N + -

S/P 1220 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts E C D P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1220 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C D P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1221

S/P 1221 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

E D D P M F X U U X/N EP/ES/ET N + - 1

S/P 1221 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B D D P M F X U U X/N EP/ES/ET N - + 1

S/P 1221 416700 Allocations of Realized Authority - Transferred From Invested Balances E D D P M F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1221 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

E D D M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1221 417000 Transfers - Current-Year Authority E D D P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1221 417100 Non-Allocation Transfers of Invested Balances - Receivable E D D P M F X XXX U/E U X/K/N ES/ET N + - 1

S/P 1221 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P M F X XXX U/E U X/K/N ES/ET N - + 1

S/P 1221 417300 Non-Allocation Transfers of Invested Balances - Transferred E D D P M F X XXX U/E U X/K/N ES/ET N + -

S/P 1221 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts E D D P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1221 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D D P M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1222

S/P 1222 417400 Transfers - Current-Year Borrowing Authority Converted to Cash E D D X M F X U U X/N EG/EP/ES N + -

S/P

S/P 1230

S 1230 439000 Reappropriations - Transfers-Out E C D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1230 439200 Permanent Reduction - New Budget Authority E C D P M X OTR/SEQ U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1230 439200 Permanent Reduction - New Budget Authority E C D R M X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1230 439300 Permanent Reduction - Prior-Year Balances E C D D/P/R/S M X OTR U U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1230 439300 Permanent Reduction - Prior-Year Balances E C D B M F/P/T X OTR U U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1230 439300 Permanent Reduction - Prior-Year Balances E C D D/P/S M X SEQ U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Appropriations transferred from other accounts

Exercised borrowing authority transferred from other accounts

Adjustments:

Appropriations and/or unobligated balance of appropriations permanently reduced (-)

Bulletin No. 2022-16 V SF 133/Sch P - 32 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1232

S/P 1232 438200 Temporary Reduction - New Budget Authority E C D P M X OTR/SEQ U U X/N ES/ET N + -

S/P 1232 438200 Temporary Reduction - New Budget Authority E C D P M X SEQ U U X/N EP N + -

S/P 1232 438300 Temporary Reduction - Prior-Year Balances E C D P M X OTR/SEQ U U X/N ES/ET N + -

S/P 1232 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

Budget Authority

E C D M X OTR/SEQ U U X/N ES/ET N + -

S/P 1232 438800 Temporary Reduction of Appropriation From Unavailable Receipts, PriorYear Balances

E C D M X OTR/SEQ U U X/N ES/ET N + -

S/P 1234

S/P 1234 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

E C D D/P/R M U U X/N EP/ER N + - 5

S/P 1234 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

E C D D/P/R M U U X/N EC/EG/EM N + - 5

S/P 1234 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E C D P M X U U X/N EG N + - 1

S/P 1234 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B C D P M X U U X/N EG N - + 1

S/P 1235

S/P 1235 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable E C D P M X U U N ES/ET N + - 1

S/P 1235 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable B C D P M X U U N ES/ET N - + 1

S/P 1235 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

E C D D/P/R M U U X/N ES/ET/TR N + - 5

S/P 1235 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D P M X U U X/N ES/ET N + - 1, 8

S/P 1235 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D P M X U U X/N ES/ET N - + 1, 8

S/P 1236

S/P 1236 414600 Actual Repayments of Debt, Current-Year Authority E C D P M X U U N EP/ER D/G + -

S/P 1236 414600 Actual Repayments of Debt, Current-Year Authority E C D P M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1236 415900 Repayment of Repayable Advances - Current-Year Authority E C D P M X U U N ES/ET N + -

Appropriations and/or unobligated balance of appropriations temporarily reduced (-)

Appropriations precluded from obligation (-)

Appropriations precluded from obligation (special or trust) (-)

Appropriations applied to repay debt (-)

Bulletin No. 2022-16 V SF 133/Sch P - 33 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

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Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1238

S/P 1238 413500 Contract Authority Liquidated E C D P M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1238 413600 Contract Authority To Be Liquidated by Trust Funds E C D M X U U X/N ET N + - 1

S/P 1238 413600 Contract Authority To Be Liquidated by Trust Funds B C D M X U U X/N ET N - + 1

S/P 1239

S/P 1239 414000 Substitution of Borrowing Authority E C D P M F/P/T X U U X/N EP N + -

S/P 1240

S/P 1240 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E C D P M X U U X/N ES/ET N + -

S 1240 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E C D P M X E X/K/N ET N + -

S

S 1250

S 1250 412000 Anticipated Indefinite Appropriations E D/C D M U N EP/ER D/G + - 2, 12

S 1250 412000 Anticipated Indefinite Appropriations E D/C D M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2, 12

S 1251

S 1251 416000 Anticipated Transfers - Current-Year Authority E D/C D P M U N EP/ER D/G + - 2

S 1251 416000 Anticipated Transfers - Current-Year Authority E D/C D P/X M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1251 416500 Allocations of Authority - Anticipated From Invested Balances E D D M U N EP/ER D/G + - 2

S 1251 416500 Allocations of Authority - Anticipated From Invested Balances E D D M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1251 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

E D/C D P/R M U N EP/ER D/G + - 2

S 1251 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

E D/C D P/R M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1252

S 1252 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

E C D P M U N EP/ER D/G + - 2

S 1252 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

E C D P M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1254

S 1254 439502 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Anticipated Current-Year Authority

E C D D/P/R M U X/N ES/ET/TR N + - 2

Anticipated capital transfers and redemption of debt (appropriations) (-)

Anticipated appropriations precluded from obligation (special or trust) (-)

Appropriations substituted for borrowing authority (-)

Capital transfer of appropriations to general fund (-)

Anticipated appropriations:

Anticipated appropriation (+ or -)

Anticipated nonexpenditure transfers of appropriations (net) (+ or -)

Appropriations applied to liquidate contract authority (-)

Bulletin No. 2022-16 V SF 133/Sch P - 34 September 2022
Part 1

SUPPLEMENT

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USSGL 

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Reimb 

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Apport 

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Source

Fed/ 

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Adj Reduction Type

TAS 

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SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1254 439702 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Anticipated CurrentYear Authority

E C D P M U X/N ES/ET N + - 2

S/P 1260

S

P

S/P

S/P 1270

S/P 1270 411100 Debt Liquidation Appropriations E D D D M X U U X/N EG/EP/ER N + -

S/P 1270 411500 Loan Subsidy Appropriation E D D D M X U U X/N EG N + -

S/P 1270 411700 Loan Administrative Expense Appropriation E D D D M X U U X/N EG N + -

S/P 1270 411900 Other Appropriations Realized E D D D M X U U X/N EC/EG/EM/EP/ER N + -

S/P 1271

S/P 1271 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts

E D D D M X XXX U U X/N ES/ET N + -

S/P 1271 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

E D/C D D M X U U X/N ES/ET N + -

S/P 1271 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D D M X OTR U U X/N ES/ET N + - 1, 8

S/P 1271 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D M X OTR U U X/N ES/ET N - + 1, 8

S/P

S/P 1272

S/P 1272 417000 Transfers - Current-Year Authority E C D D M F X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S/P 1273

S/P 1273 417000 Transfers - Current-Year Authority E D D D M F X U U X/N EC/EG/EM/EP/ER/ES/ET N + -

S/P

S/P 1274

S/P 1274 439200 Permanent Reduction - New Budget Authority E C D D M X OTR U U X/N ES/ET N + -

S/P 1274 439200 Permanent Reduction - New Budget Authority E C D D M X SEQ U U X/N EG N + -

S/P 1275

S/P 1275 438200 Temporary Reduction - New Budget Authority E C D D M X OTR U U X/N ES/ET N + -

Advance appropriations transferred from other accounts

Adjustments:

Advance appropriations permanently reduced (-)

Advance appropriations temporarily reduced (-)

Advance appropriations:

Advance appropriation

Advance appropriation (special or trust fund)

Nonexpenditure transfers:

Advance appropriations transferred to other accounts (-)

Appropriation, mandatory (total)

This line is calculated. Equals sum of lines 1200 through 1254.

This line is calculated. Equals sum of lines 1200 through 1240.

Bulletin No. 2022-16 V SF 133/Sch P - 35 September 2022
Part 1

SUPPLEMENT

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USSGL 

Acct. USSGL Account Title

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Credit

Reimb 

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Apport 

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BEA 

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Borrow 

Source

Fed/ 

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Adj Reduction Type

TAS 

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SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S

S 1276

S 1276 416000 Anticipated Transfers - Current-Year Authority E D/C D D M U X/N EC/EG/EM/EP/ER/ES/ET N + - 2

S/P 1280

S

P

S/P

S/P

S/P 1300

S/P 1300 414100 Current-Year Indefinite Borrowing Authority E D D D P/T X U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1300 414120 Current-Year Definite Borrowing Authority E D D D P/T X U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1300 414300 Current-Year Decreases to Indefinite Borrowing Authority E C D D P/T X U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

S/P 1320

S/P 1320 439200 Permanent Reduction - New Budget Authority E C D B D F/P/T X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S

S 1330

S 1330 404400 Anticipated Reductions to Borrowing Authority E C D D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S/P 1340

S

P

S/P

S/P 1400

S/P 1400 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D D B M X U U X/N ES N + -

S/P 1400 412600 Amounts Appropriated From Specific Invested TAFS - Receivable E D/C D B M F X SEQ/XXX U U X/N ES/ET N + - 1, 7

Borrowing authority

Anticipated reductions to current fiscal year borrowing authority (-)

Borrowing authority, discretionary (total)

This line is calculated. Equals sum of lines 1300 through 1330.

This line is calculated. Equals sum of lines 1300 through 1320.

Mandatory:

Discretionary:

Borrowing authority

Adjustments:

Borrowing authority permanently reduced (-)

Anticipated borrowing authority:

Anticipated nonexpenditure transfers of advanced appropriations (net) (+ or -)

Advance appropriation, mandatory (total)

This line is calculated. Equals sum of lines 1270 through 1276.

This line is calculated. Equals sum of lines 1270 through 1275.

Borrowing authority:

Anticipated advanced appropriations:

Bulletin No. 2022-16 V SF 133/Sch P - 36 September 2022
Part 1

SUPPLEMENT

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Acct. USSGL Account Title

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TAS 

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SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1400 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C D B M F X SEQ/XXX U U X/N ES/ET N - + 1, 7

S/P 1400 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D D B M F X SEQ/XXX U U X/N ES/ET N + -

S/P 1400 414100 Current-Year Indefinite Borrowing Authority E D D M F/P/T X U U N EP/ER D/G + -

S/P 1400 414100 Current-Year Indefinite Borrowing Authority E D D M F/P/T X U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1400 414120 Current-Year Definite Borrowing Authority E D D M F/P/T X U U N EP/ER D/G + -

S/P 1400 414120 Current-Year Definite Borrowing Authority E D D M F/P/T X U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1400 414300 Current-Year Decreases to Indefinite Borrowing Authority E C D M F/P/T X U U N EP/ER D/G + -

S/P 1400 414300 Current-Year Decreases to Indefinite Borrowing Authority E C D M F/P/T X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1400 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D B M F/P/T X SEQ U/E U X/K/N EP/ER/ES/ET N + - 1, 8

S/P 1400 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D B M F/P/T X SEQ U/E U X/K/N EP/ER/ES/ET N - + 1, 8

S/P

S/P 1410

S/P 1410 417400 Transfers - Current-Year Borrowing Authority Converted to Cash E C D X M F X U U X/N EP N + -

S/P

S/P 1420

S/P 1420 439200 Permanent Reduction - New Budget Authority E C D B M F/P/T X OTR/SEQ U U X/N EG N + -

S/P 1420 439200 Permanent Reduction - New Budget Authority E C D B M F/P/T X OTR U U X/N EP/ER/ET N + -

S/P 1421

S/P 1421 438200 Temporary Reduction - New Budget Authority E C D B M F/P/T X SEQ U U X/N EP/ER/ES/ET N + -

S/P 1422

S/P 1422 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out E D/C D B M F X XXX U U X/N ES/ET N + - 8

S/P 1422 414200 Actual Repayment of Borrowing Authority Converted to Cash - CurrentYear AuthorityE C D M X U U N EP/ER D/G + -

S/P 1422 414200 Actual Repayment of Borrowing Authority Converted to Cash - CurrentYear Authority

E C D M X U U X/N EG/EP/ER/TR N + -

S/P 1422 414600 Actual Repayments of Debt, Current-Year Authority E C D B M X U U X/N EP/ET N + -

S/P 1422 414600 Actual Repayments of Debt, Current-Year Authority E C D B M X U U N EP/ER D + -

S/P 1422 415900 Repayment of Repayable Advances - Current-Year Authority E C D B M X U U N ET N + -

S/P 1423

S/P 1423 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

E C D B M U U N EP N + - 5

Borrowing authority temporarily reduced (-)

Borrowing authority applied to repay debt (-)

Borrowing authority precluded from obligation (limitation on obligations) (-)

Nonexpenditure transfers:

Exercised borrowing authority transferred to other accounts (-)

Adjustments:

Borrowing authority permanently reduced (-)

Bulletin No. 2022-16 V SF 133/Sch P - 37 September 2022
Part 1

SUPPLEMENT

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USSGL 

Acct. USSGL Account Title

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Source

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Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1423 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D B M X U U N EP N + - 1, 8

S/P 1423 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D B M X U U N EP N - + 1, 8

S/P 1424

S/P 1424 414201 Modification Adjustment Transfer of Borrowing Authority Converted to 

Cash

E C D M X U U N EP/ER D/G + -

S

S 1430

S 1430 404400 Anticipated Reductions to Borrowing Authority E C D M U N EP/ER D/G + - 2

S 1430 404400 Anticipated Reductions to Borrowing Authority E C D M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1430 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

E C D B M U X/N EP N + - 2

S 1430 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

E C D B M U N EP/ER D/G + - 2

S 1431

S 1431 416000 Anticipated Transfers - Current-Year Authority E C D X M U N EP N + - 2

S 1432

S

S/P 1440

S

P

S/P

S/P

S/P 1500

S/P 1500 413100 Current-Year Indefinite Contract Authority E D D D X U U N EG/EP/ER/ET N + -

This line is calculated. Equals the sum of lines 1400 through 1432.

This line is calculated. Equals the sum of lines 1400 through 1424.

Contract authority:

Discretionary:

Contract authority

Anticipated reductions to current fiscal year borrowing authority (-)

Anticipated nonexpenditure transfers of exercised borrowing authority (-)

Anticipated borrowing authority precluded from obligation (-)

This line will be supported by USSGL on the FY 2023 SF 133/Sch P.

Borrowing authority, mandatory (total)

Capital transfers of borrowing authority to general fund (-)

Anticipated borrowing authority:

Bulletin No. 2022-16 V SF 133/Sch P - 38 September 2022
Part 1

SUPPLEMENT

Assoc. 

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Line 

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USSGL 

Acct. USSGL Account Title

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Apport 

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Borrow 

Source

Fed/ 

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PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1500 413120 Current-Year Definite Contract Authority E D D D X U U N EG/EP/ER/ET N + -

S/P 1500 413300 Decreases to Indefinite Contract Authority E C D D X U U X/N EG/EP/ER/ET N + -

S/P

S/P 1510

S/P 1510 413700 Transfers of Contract Authority - Allocation E C D D F X U U X/N ET N + - 1

S/P 1510 413700 Transfers of Contract Authority - Allocation B C D D F X U U X/N ET N - + 1

S/P 1511

S/P 1511 413700 Transfers of Contract Authority - Allocation E D D D F X U U X/N ET N + - 1

S/P 1511 413700 Transfers of Contract Authority - Allocation B D D D F X U U X/N ET N - + 1

S/P

S/P 1520

S/P 1520 439200 Permanent Reduction - New Budget Authority E C D C D X ATB/OTR U U X/N ET N + -

S/P 1520 439200 Permanent Reduction - New Budget Authority E C D C D X OTR U U X/N EG/EP/ER N + -

S/P 1520 439300 Permanent Reduction - Prior-Year Balances E C D C D X OTR U U X/N EG/EP/ER/ET N + -

S/P 1522

S/P 1522 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

E C D C D U U X/N EG/EP/ER/ET N + - 5

S/P 1522 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D C D X U U X/N ET N + - 1, 8

S/P 1522 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D C D X U U X/N ET N - + 1, 8

S

S 1530

S 1530 416000 Anticipated Transfers - Current-Year Authority E D/C D C D U X/N EG/EP/ER/ET N + - 2

S 1531

S 1531 403400 Anticipated Adjustments to Contract Authority E D/C D D U X/N EG/EP/ER/ET N + - 2

S 1532

Contract authority precluded from obligation (limitation on obligations) (-)

Anticipated contract authority:

Anticipated nonexpenditure transfers of contract authority (net) (+ or -)

Anticipated adjustments to current year contract authority (+ or -)

Anticipated contract authority precluded from obligation (-)

Nonexpenditure transfers:

Contract authority transferred to other accounts (-)

Contract authority transferred from other accounts

Adjustments:

Contract authority and/or unobligated balance of contract authority permanently reduced (-)

Bulletin No. 2022-16 V SF 133/Sch P - 39 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

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Apport 

Cat

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BEA 

Cat

Borrow 

Source

Fed/ 

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Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S

S/P 1540

S

P

S/P

S/P 1600

S/P 1600 413100 Current-Year Indefinite Contract Authority E D D M X U U N EG/EP/ER/ES/ET N + -

S/P 1600 413120 Current-Year Definite Contract Authority E D D M X U U N EG/EP/ER/ES/ET N + -

S/P 1600 413300 Decreases to Indefinite Contract Authority E C D M X U U X/N EG/EP/ER/ET N + -

S/P 1603

S/P 1603 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

E D D C M X U U X/N ET N + -

S/P 1603 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D C M X SEQ U U X/N ES/ET N + - 1, 8

S/P 1603 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D C M X SEQ U U X/N ES/ET N - + 1, 8

S/P

S/P 1610

S/P 1610 413700 Transfers of Contract Authority - Allocation E C D M F X U U X/N ET N + - 1

S/P 1610 413700 Transfers of Contract Authority - Allocation B C D M F X U U X/N ET N - + 1

S/P 1610 415300 Transfers of Contract Authority - Non-Allocation E C D M F NEW X U U X/N ET N + - 1

S/P 1610 415300 Transfers of Contract Authority - Non-Allocation B C D M F NEW X U U X/N ET N - + 1

S/P 1611

S/P 1611 413700 Transfers of Contract Authority - Allocation E D D M F X U U X/N ET N + - 1

S/P 1611 413700 Transfers of Contract Authority - Allocation B D D M F X U U X/N ET N - + 1

S/P 1611 415300 Transfers of Contract Authority - Non-Allocation E D D M F NEW X U U X/N ET N + - 1

S/P 1611 415300 Transfers of Contract Authority - Non-Allocation B D D M F NEW X U U X/N ET N - + 1

S/P

S/P 1620

S/P 1620 439200 Permanent Reduction - New Budget Authority E C D C M X OTR U U X/N EG/EP/ER/ES/ET N + -

S/P 1620 439200 Permanent Reduction - New Budget Authority E C D C M X ATB U U X/N ET N + -

Adjustments:

Contract authority and/or unobligated balance of contract authority permanently reduced (-)

Contract authority

Contract authority (previously unavailable)

Nonexpenditure transfers:

Contract authority transferred to other accounts (-)

Contract authority transferred from other accounts

This line will be supported by USSGL on the FY 2023 SF 133/Sch P.

Contract authority, discretionary (total)

This line is calculated. Equals sum of lines 1500 through 1532.

This line is calculated. Equals sum of lines 1500 through 1522.

Mandatory:

Bulletin No. 2022-16 V SF 133/Sch P - 40 September 2022
Part 1

SUPPLEMENT

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Apport 

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Cat

Borrow 

Source

Fed/ 

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Year of 

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PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1620 439300 Permanent Reduction - Prior-Year Balances E C D C M X OTR U U X/N EG/EP/ER/ET N + -

S/P 1621

S/P 1621 438200 Temporary Reduction - New Budget Authority E C D C M X SEQ U U X/N ES/ET N + -

S/P 1622

S/P 1622 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

E C D C M U U X/N EG/EP/ER/ET N + - 5

S/P 1622 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D C M X U U X/N ET N + - 1, 8

S/P 1622 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D C M X U U X/N ET N - + 1, 8

S

S 1630

S 1630 416000 Anticipated Transfers - Current-Year Authority E D/C D C M U X/N EG/EP/ER/ET N + - 2

S 1631

S 1631 403400 Anticipated Adjustments to Contract Authority E D/C D M U X/N EG/EP/ER/ET N + - 2

S 1632

S

S/P 1640

S

P

S/P

S/P

S/P 1700

S/P 1700 421200 Liquidation of Deficiency - Offsetting Collections E D D D E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 422200 Unfilled Customer Orders With Advance E D/C R D E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 1700 422200 Unfilled Customer Orders With Advance B D/C R D E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

This line is calculated. Equals sum of lines 1600 through 1632.

This line is calculated. Equals sum of lines 1600 through 1622.

Spending authority from offsetting collections:

Discretionary:

Collected

Anticipated nonexpenditure transfers of contract authority (net) (+ or -)

Anticipated adjustments to current year contract authority (+ or -)

Anticipated contract authority precluded from obligation (-)

This line will be supported by USSGL on the FY 2023 SF 133/Sch P.

Contract authority, mandatory (total)

Contract authority temporarily reduced (-)

Contract authority precluded from obligation (limitation on obligations) (-)

Anticipated contract authority:

Bulletin No. 2022-16 V SF 133/Sch P - 41 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1700 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

E D R D E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D R D E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 425400 Reimbursements Earned - Collected From Non-Federal Sources E D R D N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 425500 Expenditure Transfers from Trust Funds - Collected E D D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 426000 Actual Collections of Governmental-Type Fees E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 426100 Actual Collections of Business-Type Fees E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 426100 Actual Collections of Business-Type Fees E D D D X U/E U X/K/N ES/ET N + - 6

S/P 1700 426200 Actual Collections of Loan Principal E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 426300 Actual Collections of Loan Interest E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 426400 Actual Collections of Rent E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 426500 Actual Collections From Sale of Foreclosed Property E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + - 7

S/P 1700 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D D X U/E U X/K/N ES/ET N + - 6

S/P 1700 426700 Other Actual Governmental-Type Collections From Non-Federal Sources E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business Type 

Fees

E D R D N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1700 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business Type 

Fees

E D D D N X U/E U X/K/N EG N + -

S/P 1700 427100 Actual Program Fund Subsidy Collected E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 427300 Interest Collected From Treasury E D/C D D X U U X/N EG/EP/ER/TR N + -

S/P 1700 427500 Actual Collections From Liquidating Fund E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 427600 Actual Collections From Financing Fund E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1700 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D D X U/E U X/K/N ES/ET N + - 6

S/P 1700 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C D D X U U X/N EC/EG/EM/EP/ER/TR N + -

S/P 1701

S/P 1701 422100 Unfilled Customer Orders Without Advance E D/C R D E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 1701 422100 Unfilled Customer Orders Without Advance B D/C R D E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 1701 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 1701 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 1701 425100 Reimbursements Earned - Receivable E D/C R D E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 1701 425100 Reimbursements Earned - Receivable B D/C R D E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 1701 428300 Interest Receivable From Treasury E D/C D D X U/E U X/K/N EG/EP/ER/TR N + - 1

S/P 1701 428300 Interest Receivable From Treasury B D/C D D X U/E U X/K/N EG/EP/ER/TR N - + 1

S/P 1701 428500 Receivable From the Liquidating Fund E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + - 1

S/P 1701 428500 Receivable From the Liquidating Fund B D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N - + 1

S/P 1701 428600 Receivable From the Financing Fund E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + - 1

S/P 1701 428600 Receivable From the Financing Fund B D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N - + 1

Change in uncollected payments, Federal sources (+ or -)

Bulletin No. 2022-16 V SF 133/Sch P - 42 September 2022
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TAS 

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SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1701 428700 Other Federal Receivables E D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + - 1

S/P 1701 428700 Other Federal Receivables B D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N - + 1

S/P 1701 428700 Other Federal Receivables E D D D X U/E U X/K/N ES/ET N + - 1, 6

S/P 1701 428700 Other Federal Receivables B D D D X U/E U X/K/N ES/ET N - + 1, 6

S/P 1702

S/P 1702 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D D S D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1702 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D D S D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1702 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D D/R D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S 1702 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D D/R D X E K/N EG N + -

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D X OTR/SEQ U/E U X/K/N EG/EP/ER N + - 1, 8

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X OTR/SEQ U/E U X/K/N EG/EP/ER N - + 1, 8

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D X SEQ U/E U X/K/N ET N + - 1, 8

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X SEQ U/E U X/K/N ET N - + 1, 8

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D X ATB U/E U X/K/N TR N + - 1, 8

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X ATB U/E U X/K/N TR N - + 1, 8

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C R S D X OTR/SEQ U U N EG N + - 1, 8

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S D X OTR/SEQ U U N EG N - + 1, 8

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C R S D X SEQ U U N ET N + - 1, 8

S/P 1702 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S D X SEQ U U N ET N - + 1, 8

S/P 1702 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

E D D S D X U U N EP N + -

S/P

S/P 1710

S/P 1710 417000 Transfers - Current-Year Authority E C D/R S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1710 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts E C D/R S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1710 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C D S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1711

S/P 1711 417000 Transfers - Current-Year Authority E D D/R S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1711 417100 Non-Allocation Transfers of Invested Balances - Receivable E D D S D F X XXX U/E U X/K/N EG N + - 1

S/P 1711 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D S D F X XXX U/E U X/K/N EG N - + 1

S/P 1711 417300 Non-Allocation Transfers of Invested Balances - Transferred E D D S D F X XXX U/E U X/K/N EG N + -

S/P 1711 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts E D D/R S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Offsetting collections (previously unavailable)

Nonexpenditure transfers:

Spending authority from offsetting collections transferred to other accounts (-)

Spending authority from offsetting collections transferred from other accounts

Bulletin No. 2022-16 V SF 133/Sch P - 43 September 2022
Part 1

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SF 133

TAS 

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Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1711 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D D S D F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

S/P 1720

S/P 1720 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E C D S D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1720 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E C R S D X U U N EP/ER N + -

S/P 1721

S/P 1721 439200 Permanent Reduction - New Budget Authority E C D S D X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1722

S/P 1722 439300 Permanent Reduction - Prior-Year Balances E C D S D X SEQ U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1722 439300 Permanent Reduction - Prior-Year Balances E C D S D X OTR U U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1722 439300 Permanent Reduction - Prior-Year Balances E C R S D X OTR U U N EG N + -

S/P 1723

S/P 1723 438200 Temporary Reduction - New Budget Authority E C D S D X ATB/OTR/SEQ U U X/N EG N + -

S/P 1723 438200 Temporary Reduction - New Budget Authority E C D S D X OTR/SEQ U U X/N EP/ER N + -

S/P 1723 438200 Temporary Reduction - New Budget Authority E C D S D X SEQ U U X/N ET N + -

S/P 1723 438200 Temporary Reduction - New Budget Authority E C D S D X ATB U U X/N TR N + -

S/P 1723 438300 Temporary Reduction - Prior-Year Balances E C D S D X OTR/SEQ U U X/N EP/ER N + -

S/P 1723 438300 Temporary Reduction - Prior-Year Balances E C D S D X OTR U U N EG N + -

S/P 1724

S/P 1724 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable E C D S D X U U N EP N + - 1

S/P 1724 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable B C D S D X U U N EP N - + 1

S/P 1724 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

E C D S D U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 5

S/P 1724 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E C D S D X U U X/N EG/EP/ER N + - 1

S/P 1724 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S D X U U X/N EG/EP/ER N - + 1

S/P 1724 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E C R S D X U U N EG/ER N + - 1

S/P 1724 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C R S D X U U N EG/ER N - + 1

S 1724 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E C D S D X E K/N EG N + - 1

S 1724 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S D X E K/N EG N - + 1

S/P 1725

S/P 1725 414600 Actual Repayments of Debt, Current-Year Authority E C D/R S D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Spending authority from offsetting collections precluded from obligation (limitation on obligations) (-)

Spending authority from offsetting collections applied to repay debt (-)

Adjustments:

Capital transfer of spending authority from offsetting collections to general fund (-)

Spending authority from offsetting collections permanently reduced (-)

Unobligated balance of spending authority from offsetting collections permanently reduced (-)

New and/or unobligated balance of spending authority from offsetting collections temporarily reduced (-)

Bulletin No. 2022-16 V SF 133/Sch P - 44 September 2022
Part 1

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Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1726

S/P 1726 413500 Contract Authority Liquidated E C D S D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1727

S/P 1727 414000 Substitution of Borrowing Authority E C D/R S D F/P/T X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S

S 1740

S 1740 406000 Anticipated Collections From Non-Federal Sources E D/C D D N U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2, 12

S 1740 407000 Anticipated Collections From Federal Sources E D/C D D E/F U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2, 12

S 1740 421000 Anticipated Reimbursements E D/C R D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1740 421500 Anticipated Expenditure Transfers from Trust Funds E D/C D D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2, 12

S 1741

S 1741 416000 Anticipated Transfers - Current-Year Authority E D/C D/R S D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1741 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

E D/C D S D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1742

S 1742 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

E C D/R S D U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1743

S 1743 439502 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Anticipated Current-Year Authority

E C D S D U X/N EG/EP/ER N + - 2

S 1743 439801 Offsetting Collections (Anticipated) Temporarily Precluded From 

Obligation

E C D/R S D U X/N EG/EP/ER N + - 2

S/P 1750

S

P

S/P

S/P 1800

S/P 1800 421200 Liquidation of Deficiency - Offsetting Collections E D D M F/N X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 422200 Unfilled Customer Orders With Advance E D/C R M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

This line is calculated. Equals sum of lines 1700 through 1743.

This line is calculated. Equals sum of lines 1700 through 1727.

Mandatory:

Collected

Anticipated collections, reimbursements, and other income

Anticipated nonexpenditure transfers of spending authority from offsetting collections (net) (+ or -)

Anticipated capital transfers and redemption of debt (spending authority from offsetting collections) (-)

Anticipated spending authority from offsetting collections precluded from obligation (limitation on obligations) 

(-)

Spending authority from offsetting collections, discretionary (total)

Spending authority from offsetting collections applied to liquidate contract authority (-)

Spending authority from offsetting collections substituted for borrowing authority (-)

Anticipated spending authority from offsetting collections:

Bulletin No. 2022-16 V SF 133/Sch P - 45 September 2022
Part 1

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Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1800 422200 Unfilled Customer Orders With Advance B D/C R M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 1800 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

E D R M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1800 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D R M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1800 425400 Reimbursements Earned - Collected From Non-Federal Sources E D R M N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1800 425500 Expenditure Transfers from Trust Funds - Collected E D D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1800 426000 Actual Collections of Governmental-Type Fees E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 426100 Actual Collections of Business-Type Fees E D D M X U U N EP/ER D/G + -

S/P 1800 426100 Actual Collections of Business-Type Fees E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 426100 Actual Collections of Business-Type Fees E D R M X U U N EP G + -

S/P 1800 426100 Actual Collections of Business-Type Fees E D D M X U/E U X/K/N ES/ET N + - 6

S/P 1800 426200 Actual Collections of Loan Principal E D D M X U U N EP/ER D/G + -

S/P 1800 426200 Actual Collections of Loan Principal E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 426200 Actual Collections of Loan Principal E D R M X U U N EP G + -

S/P 1800 426300 Actual Collections of Loan Interest E D/C D M X U U N EP/ER D/G + -

S/P 1800 426300 Actual Collections of Loan Interest E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 426300 Actual Collections of Loan Interest E D/C R M X U U N EP G + -

S/P 1800 426400 Actual Collections of Rent E D D M X U U N EP/ER D/G + -

S/P 1800 426400 Actual Collections of Rent E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 426500 Actual Collections From Sale of Foreclosed Property E D D M X U U N EP/ER D/G + -

S/P 1800 426500 Actual Collections From Sale of Foreclosed Property E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 426500 Actual Collections From Sale of Foreclosed Property E D R M X U U N EP G + -

S/P 1800 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D M X U U N EP/ER D/G + - 7

S/P 1800 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + - 7

S/P 1800 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D M X U/E U X/K/N ES/ET N + - 6

S/P 1800 426700 Other Actual Governmental-Type Collections From Non-Federal Sources E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 426800 Interest Collected From Foreign Securities and Special Drawing Rights 

(SDR)

E D/C D M X U U N EP N + -

S/P 1800 427100 Actual Program Fund Subsidy Collected E D D M X U U N EP/ER D/G + -

S/P 1800 427100 Actual Program Fund Subsidy Collected E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 427300 Interest Collected From Treasury E D/C D M X U U X/N EG/EP/ER/TR N + -

S/P 1800 427300 Interest Collected From Treasury E D/C D M X U U N EP/ER D/G + -

S/P 1800 427500 Actual Collections From Liquidating Fund E D D M X U U N EP/ER D/G + -

S/P 1800 427500 Actual Collections From Liquidating Fund E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 427600 Actual Collections From Financing Fund E D D M X U U N EP/ER D/G + -

S/P 1800 427600 Actual Collections From Financing Fund E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D M X U U N EP/ER D/G + -

S/P 1800 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 1800 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D M X U/E U X/K/N ES/ET N + - 6

S/P 1800 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C D M X U U X/N EC/EG/EM/EP/ER/TR N + -

Bulletin No. 2022-16 V SF 133/Sch P - 46 September 2022
Part 1

SUPPLEMENT

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SF 133

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Trans. 

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Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1801

S/P 1801 422100 Unfilled Customer Orders Without Advance E D/C R M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 1801 422100 Unfilled Customer Orders Without Advance B D/C R M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 1801 422100 Unfilled Customer Orders Without Advance E D/C R M F X U U N EP G + - 1, 7

S/P 1801 422100 Unfilled Customer Orders Without Advance B D/C R M F X U U N EP G - + 1, 7

S/P 1801 422300 Uncollected Subsidy from Program Account E D/C D M F X U U N EP/ER D/G + - 1, 7

S/P 1801 422300 Uncollected Subsidy from Program Account B D D M F X U U N EP/ER D/G - + 1

S/P 1801 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 1801 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 1801 425100 Reimbursements Earned - Receivable E D/C R M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 1801 425100 Reimbursements Earned - Receivable B D/C R M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 1801 425100 Reimbursements Earned - Receivable E D/C R M F X U U N EP G + - 1, 7

S/P 1801 425100 Reimbursements Earned - Receivable B D/C R M F X U U N EP G - + 1, 7

S/P 1801 428300 Interest Receivable From Treasury E D/C D M X U/E U X/K/N EG/EP/ER/TR N + - 1

S/P 1801 428300 Interest Receivable From Treasury B D/C D M X U/E U X/K/N EG/EP/ER/TR N - + 1

S/P 1801 428300 Interest Receivable From Treasury E D/C D M X U U N EP/ER D/G + - 1

S/P 1801 428300 Interest Receivable From Treasury B D/C D M X U U N EP/ER D/G - + 1

S/P 1801 428500 Receivable From the Liquidating Fund E D D M X U U N EP/ER D/G + - 1

S/P 1801 428500 Receivable From the Liquidating Fund B D D M X U U N EP/ER D/G - + 1

S/P 1801 428500 Receivable From the Liquidating Fund E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + - 1

S/P 1801 428500 Receivable From the Liquidating Fund B D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N - + 1

S/P 1801 428600 Receivable From the Financing Fund E D D M X U U N EP/ER D/G + - 1

S/P 1801 428600 Receivable From the Financing Fund B D D M X U U N EP/ER D/G - + 1

S/P 1801 428600 Receivable From the Financing Fund E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + - 1

S/P 1801 428600 Receivable From the Financing Fund B D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N - + 1

S/P 1801 428700 Other Federal Receivables E D D M X U U N EP/ER D/G + - 1

S/P 1801 428700 Other Federal Receivables B D D M X U U N EP/ER D/G - + 1

S/P 1801 428700 Other Federal Receivables E D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + - 1

S/P 1801 428700 Other Federal Receivables B D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N - + 1

S/P 1801 428700 Other Federal Receivables E D D M X U/E U X/K/N ES/ET N + - 1, 6

S/P 1801 428700 Other Federal Receivables B D D M X U/E U X/K/N ES/ET N - + 1, 6

S/P 1802

S/P 1802 412100 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Cancellation

E D D S M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1802 412300 Amounts Appropriated From Specific Invested TAFS Reclassified - 

Receivable - Temporary Reduction

E D D S M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1802 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D D/R M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Offsetting collections (previously unavailable)

Change in uncollected payments, Federal sources (+ or -)

Bulletin No. 2022-16 V SF 133/Sch P - 47 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S M X OTR/SEQ U/E U X/K/N EG/EP/ER/TR N + - 1, 8

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S M X OTR/SEQ U/E U X/K/N EG/EP/ER/TR N - + 1, 8

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S M X SEQ U/E U X/K/N ET N + - 1, 8

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S M X SEQ U/E U X/K/N ET N - + 1, 8

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S M X SEQ U U X/N ES N + - 1, 8

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S M X SEQ U U X/N ES N - + 1, 8

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C R S M X SEQ U/E U X/K/N EG/EP/TR N + - 1, 8

S/P 1802 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S M X SEQ U/E U X/K/N EG/EP/TR N - + 1, 8

S/P 1802 439402 Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

E D D S M X U U N EP N + -

S/P

S/P 1810

S/P 1810 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

E C D S M F X U U X/N EP N + - 1

S/P 1810 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B C D S M F X U U X/N EP N - + 1

S/P 1810 416700 Allocations of Realized Authority - Transferred From Invested Balances E C D S M F X U U X/N EP N + -

S/P 1810 417000 Transfers - Current-Year Authority E C D/R S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1810 417200 Non-Allocation Transfers of Invested Balances - Payable E C D S M F X XXX U U X/N EP N + - 1

S/P 1810 417200 Non-Allocation Transfers of Invested Balances - Payable B C D S M F X XXX U U X/N EP N - + 1

S/P 1810 417300 Non-Allocation Transfers of Invested Balances - Transferred E C D S M F X XXX U/E U X/K/N EP N + -

S/P 1810 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts E C D/R S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1810 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E C D S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1811

S/P 1811 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

E D D S M F X U U X/N EP N + - 1

S/P 1811 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B D D S M F X U U X/N EP N - + 1

S/P 1811 416700 Allocations of Realized Authority - Transferred From Invested Balances E D D S M F X U U X/N EP N + -

S/P 1811 417000 Transfers - Current-Year Authority E D D/R S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1811 417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts E D D/R S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1811 419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose E D D S M F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P

S/P 1820 Capital transfer of spending authority from offsetting collections to general fund (-)

Nonexpenditure transfers:

Spending authority from offsetting collections transferred to other accounts (-)

Spending authority from offsetting collections transferred from other accounts

Adjustments:

Bulletin No. 2022-16 V SF 133/Sch P - 48 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 1820 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E C D S M X U U N EP/ER D/G + -

S/P 1820 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E C D S M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1820 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

E C R S M X U U N EP/ER N + -

S/P 1821

S/P 1821 439200 Permanent Reduction - New Budget Authority E C D S M X OTR U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1821 439200 Permanent Reduction - New Budget Authority E C D S M X SEQ U U X/N EG N + -

S/P 1823

S/P 1823 438200 Temporary Reduction - New Budget Authority E C D S M X OTR/SEQ U U X/N EG/EP/ER/TR N + -

S/P 1823 438200 Temporary Reduction - New Budget Authority E C D S M X SEQ U U N ES/ET N + -

S/P 1823 438200 Temporary Reduction - New Budget Authority E C R S M X SEQ U U N EG/EP/TR N + -

S/P 1823 438300 Temporary Reduction - Prior-Year Balances E C D S M X OTR/SEQ U U X/N EG/EP/ER/TR N + -

S/P 1824

S/P 1824 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable E C D S M X U U N EP N + - 1

S/P 1824 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable B C D S M X U U N EP N - + 1

S/P 1824 439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Current-Year Authority

E C D S M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 5

S/P 1824 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E C D S M X U U X/N EG/EP/ER N + - 1

S/P 1824 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S M X U U X/N EG/EP/ER N - + 1

S/P 1825

S/P 1825 414600 Actual Repayments of Debt, Current-Year Authority E C D/R S M X U U N EP/ER D/G + -

S/P 1825 414600 Actual Repayments of Debt, Current-Year Authority E C D/R S M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1826

S/P 1826 413200 Substitution of Contract Authority E D/C D/R S M X U U X/N ER N + - 8

S/P 1826 413500 Contract Authority Liquidated E C D S M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 1827

S/P 1827 414000 Substitution of Borrowing Authority E C D/R S M F/P/T X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S

S 1840

S 1840 406000 Anticipated Collections From Non-Federal Sources E D/C D M N U N EP/ER D/G + - 2, 12

Spending authority from offsetting collections applied to liquidate contract authority (-)

Spending authority from offsetting collections substituted for borrowing authority (-)

Anticipated spending authority from offsetting collections:

Anticipated collections, reimbursements, and other income

Spending authority from offsetting collections permanently reduced (-)

New and/or unobligated balance of spending authority from offsetting collections temporarily reduced (-)

Spending authority from offsetting collections precluded from obligation (limitation on obligations) (-)

Spending authority from offsetting collections applied to repay debt (-)

Bulletin No. 2022-16 V SF 133/Sch P - 49 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 1840 406000 Anticipated Collections From Non-Federal Sources E D/C D M N U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2, 12

S 1840 407000 Anticipated Collections From Federal Sources E D/C D M E/F U N EP/ER D/G + - 2, 12

S 1840 407000 Anticipated Collections From Federal Sources E D/C D M E/F U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2, 12

S 1840 421000 Anticipated Reimbursements E D/C R M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1840 421100 Anticipated Reimbursements Used for Substitution or Liquidation of 

Contract Authority

E C D M U N ER N + - 2

S 1840 421500 Anticipated Expenditure Transfers from Trust Funds E D/C D M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2, 12

S 1841

S 1841 416000 Anticipated Transfers - Current-Year Authority E D/C D S M U N EP/ER D/G + - 2

S 1841 416000 Anticipated Transfers - Current-Year Authority E D/C D/R S M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1841 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

E D/C D S M U N EP/ER D/G + - 2

S 1841 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change 

of Purpose

E D/C D S M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1842

S 1842 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

E C D S M U N EP/ER D/G + - 2

S 1842 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

E C D/R S M U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 2

S 1843

S 1843 439502 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - 

Anticipated Current-Year Authority

E C D S M U X/N EG/EP/ER N + - 2

S 1843 439801 Offsetting Collections (Anticipated) Temporarily Precluded From 

Obligation

E C D/R S M U X/N EG/EP/ER N + - 2

S/P 1850

S

P

S/P 1900

S

Budget authority (total)

This line is calculated. Equals the sum of combined total of mandatory and discretionary budget authority 

[Lines 1100 through 1154, 1170 through 1176, 1200 through 1254, 1270 through 1276, 1300 through 1330, 1400 

through 1432, 1500 through 1532, 1600 through 1632, 1700 through 1743, and 1800 through 1843].

Anticipated capital transfers and redemption of debt (spending authority from offsetting collections) (-)

Anticipated spending authority from offsetting collections precluded from obligation (limitation on obligations) 

(-)

Spending authority from offsetting collections, mandatory (total)

This line is calculated. Equals sum of lines 1800 through 1843.

This line is calculated. Equals sum of lines 1800 through 1827.

Anticipated nonexpenditure transfers of spending authority from offsetting collections (net) (+ or -)

Bulletin No. 2022-16 V SF 133/Sch P - 50 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P

P 1901

P

S 1902

S 1902 439504 Obligation Limitation - Temporary - Prior-Year and Current-Year Budget 

Authority

E C D/R C/P M X U X/N ER/ES/ET N + - 5

S 1902 439504 Obligation Limitation - Temporary - Prior-Year and Current-Year Budget 

Authority

E C D S M X U X/N ER N + - 5

S 1902 439504 Obligation Limitation - Temporary - Prior-Year and Current-Year Budget 

Authority

E C R S M X U X/N ER/ES/ET N + - 5

S 1910

S

P 1930

P

P

P

P 1940

P 1940 442000 Unapportioned Authority - Pending Rescission E C D/R D/M U X EC/EG/EM/EP/ER/ES/ET/TR N + -

P 1940 443000 Unapportioned Authority - OMB Deferral E C D/R D/M U X EC/EG/EM/EP/ER/ES/ET/TR N + -

P 1940 445000 Unapportioned - Unexpired Authority E D/C D/R D/M B/P/X U X EC/EG/EM/EP/ER/ES/ET/TR N + - 10

P 1940 451000 Apportionments E D/C D/R A/S D/M U X EC/EG/EM/EP/ER/ES/ET/TR N + - 8

P 1940 461000 Allotments - Realized Resources E D/C D/R A/S D/M U X EC/EG/EM/EP/ER/ES/ET/TR N + - 8

P 1940 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A/S D/M B/P/X U X EC/EG/EM/EP/ER/ES/ET/TR N + - 8

P 1940 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S D/M U X EC/EG/EM/EP/ER/ES/ET/TR N + - 8

Memorandum (non-add) entries:

All accounts:

Unobligated balance expiring (-)

Adjustment for total budgetary resources subject to obligation limitation (-)

Total budgetary resources

This line is calculated. Equals the sum of combined total of unobligated balances, budget authority [Lines 1000 

through 1066, 1100 through 1154, 1170 through 1176, 1200 through 1254, 1270 through 1276, 1300 through 

1330, 1400 through 1432, 1500 through 1532, 1600 through 1632, 1700 through 1743, 1800 through 1843 and 

1902].

Total budgetary resources available

This line is calculated. Equals the sum of combined total of unobligated balances, budget authority, and line 

1901 (Lines 1000 through 1045, 1100 through 1141, 1170 through 1175, 1200 through 1240, 1270 through 1275, 

1300 through 1320, 1400 through 1424, 1500 through 1522, 1600 through 1622, 1700 through 1727, 1800 

through 1827, and 1901).

This line is calculated. Equals the sum of combined total of mandatory and discretionary budget authority 

[Lines 1100 through 1141, 1170 through 1175, 1200 through 1240, 1270 through 1275, 1300 through 1320, 1400 

through 1424, 1500 through 1522, 1600 through 1622, 1700 through 1727, and 1800 through 1827].

Adjustment for new budget authority used to liquidate deficiencies (-)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Bulletin No. 2022-16 V SF 133/Sch P - 51 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 1940 472000 Commitments - Programs Exempt From Apportionment E C D/R A/S D/M U X EC/EG/EM/EP/ER/ES/ET/TR N + -

P 1941

P 1941 442000 Unapportioned Authority - Pending Rescission E C D/R D/M U N EC/EG/EM/EP/ER/ES/ET/TR N - +

P 1941 443000 Unapportioned Authority - OMB Deferral E C D/R D/M U N EC/EG/EM/EP/ER/ES/ET/TR N - +

P 1941 445000 Unapportioned - Unexpired Authority E D/C D M B/P/X U N EP/ER D/G - + 10

P 1941 445000 Unapportioned - Unexpired Authority E D/C D/R D/M B/P/X U N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

P 1941 451000 Apportionments E D/C D A/S M U N EP/ER D/G - + 8

P 1941 451000 Apportionments E D/C D/R A/S D/M U N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

P 1941 461000 Allotments - Realized Resources E D/C D A/S M U N EP/ER D/G - + 8

P 1941 461000 Allotments - Realized Resources E D/C D/R A/S D/M U N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

P 1941 462000 Unobligated Funds Exempt From Apportionment E D/C D A/S M B/P/X U N EP/ER D/G - + 8

P 1941 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A/S D/M B/P/X U N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

P 1941 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund 

(ESF)

E D/C D E M U N EG/EP N - +

P 1941 470000 Commitments - Programs Subject to Apportionment E D/C D A/S M U N EP/ER D/G - + 8

P 1941 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S D/M U N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

P 1941 472000 Commitments - Programs Exempt From Apportionment E C D A/S M U N EP/ER D/G - +

P 1941 472000 Commitments - Programs Exempt From Apportionment E C D/R A/S D/M U N EC/EG/EM/EP/ER/ES/ET/TR N - +

P

P 1950

P 1950 435500 Cancellation of Appropriation From Unavailable Receipts E C D D/M X U/E X/N ES/ET N - +

P 1950 435600 Cancellation of Appropriation From Invested Balances E C D D/M X U/E X/N ES/ET N - +

P 1950 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E C D D/M X U/E X/N ES/ET N - +

P 1951

P 1951 442000 Unapportioned Authority - Pending Rescission E C D/R D/M U X ES/ET N - +

P 1951 443000 Unapportioned Authority - OMB Deferral E C D/R D/M U X ES/ET N - +

P 1951 445000 Unapportioned - Unexpired Authority E D/C D/R D/M B/P/X U X ES/ET N - + 10

P 1951 451000 Apportionments E D/C D/R A/S D/M U X ES/ET N - + 8

P 1951 461000 Allotments - Realized Resources E D/C D/R A/S D/M U X ES/ET N - + 8

P 1951 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S D/M U X ES/ET N - + 8

P 1951 472000 Commitments - Programs Exempt From Apportionment E C D/R A/S D/M U X ES/ET N - +

P 1952

P 1952 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C D B/P D/M F X SEQ/XXX E K/N ES/ET N + - 7

P 1952 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D D/M F X SEQ/XXX E K/N ES/ET N + -

Other balances withdrawn and returned to unappropriated receipts

Unobligated balance expiring

Expired unobligated balance, start of year

Unexpired unobligated balance, end of year

Special and non-revolving trust funds only:

Bulletin No. 2022-16 V SF 133/Sch P - 52 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 1952 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P/S D/M F X SEQ/XXX E K/N ES/ET N + -

P 1952 420100 Total Actual Resources - Collected B D/C D/R D/M E K/N ES/ET N + -

P 1952 422100 Unfilled Customer Orders Without Advance B D/C R D/M E/F X E K/N ES/ET N + - 7

P 1952 422200 Unfilled Customer Orders With Advance B D/C R D/M E/F/N X E K/N ES/ET N + - 7

P 1952 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D/M X E K/N ES/ET N + - 7

P 1952 425100 Reimbursements Earned - Receivable B D/C R D/M E/F X E K/N ES/ET N + - 7

P 1952 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X E K/N ES/ET N + - 11

P 1952 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X E K/N ES/ET N + - 11

P 1952 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X E K/N ES/ET N + - 11

P 1953

P 1953 465000 Allotments - Expired Authority E D/C D/R A/B/E D/M B/P/X E N ES/ET N - + 10

P 1954

P 1954 435500 Cancellation of Appropriation From Unavailable Receipts E C D D/M X E K ES/ET N - +

P 1954 435600 Cancellation of Appropriation From Invested Balances E C D D/M X E K ES/ET N - +

P 1954 435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or 

Special Funds

E C D D/M X E K ES/ET N - +

P 1955

P 1955 435000 Canceled Authority E C D D/M X U/E X/K/N ES/ET N - +

P 1955 435100 Partial or Early Cancellation of Authority E C D D/M X U/E X/K/N ES/ET N - +

S

S

S

S 2001

S 2001 480100 Undelivered Orders - Obligations, Unpaid E D/C D A M X U N EP/ER D/G - + 1, 11

S 2001 480100 Undelivered Orders - Obligations, Unpaid B D/C D A M X U N EP/ER D/G + - 1, 11

S 2001 480100 Undelivered Orders - Obligations, Unpaid E D/C D A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2001 480100 Undelivered Orders - Obligations, Unpaid B D/C D A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2001 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2001 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2001 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D A M X U N EP/ER D/G - + 1, 11

S 2001 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A M X U N EP/ER D/G + - 1, 11

S 2001 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D A M X U N EP/ER D/G - + 8

Other balances withdrawn and returned to general fund

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

Category A (by quarter)

Expired unobligated balance, end of year

Unobligated balance canceling

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2001 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2001 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D A D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2001 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D A M X U N EP/ER D/G - + 15

S 2001 490100 Delivered Orders - Obligations, Unpaid E D/C D A M X U N EP/ER D/G - + 1, 11

S 2001 490100 Delivered Orders - Obligations, Unpaid B D/C D A M X U N EP/ER D/G + - 1, 11

S 2001 490100 Delivered Orders - Obligations, Unpaid E D/C D A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2001 490100 Delivered Orders - Obligations, Unpaid B D/C D A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2001 490200 Delivered Orders - Obligations, Paid E D/C D A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S 2001 490200 Delivered Orders - Obligations, Paid E D/C D A M X U N EP/ER D/G - + 11

S 2001 490800 Authority Outlayed Not Yet Disbursed E D/C D A D/M BAL/NEW X U N EG/ER N - + 1, 16

S 2001 490800 Authority Outlayed Not Yet Disbursed B D/C D A D/M BAL/NEW X U N EG/ER N + - 1, 16

S 2001 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A M X U N EP/ER D/G - + 8

S 2001 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2001 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2001 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D A M X U N EP/ER D/G - + 15

S 2002

S 2002 480100 Undelivered Orders - Obligations, Unpaid E D/C D B M X U N EP/ER D/G - + 1, 4, 11

S 2002 480100 Undelivered Orders - Obligations, Unpaid B D/C D B M X U N EP/ER D/G + - 1, 4, 11

S 2002 480100 Undelivered Orders - Obligations, Unpaid E D/C D B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 4, 11

S 2002 480100 Undelivered Orders - Obligations, Unpaid B D/C D B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 4, 11

S 2002 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 4, 11

S 2002 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 4, 11

S 2002 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D B M X U N EP/ER D/G - + 1, 4, 11

S 2002 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D B M X U N EP/ER D/G + - 1, 4, 11

S 2002 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D B D/M X U N EP/ER D/G - + 4, 8

S 2002 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4, 8

S 2002 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D B D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4, 15

S 2002 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D B M X U N EP/ER D/G - + 4, 15

S 2002 490100 Delivered Orders - Obligations, Unpaid E D/C D B M X U N EP/ER D/G - + 1, 4, 11

S 2002 490100 Delivered Orders - Obligations, Unpaid B D/C D B M X U N EP/ER D/G + - 1, 4, 11

S 2002 490100 Delivered Orders - Obligations, Unpaid E D/C D B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 4, 11

S 2002 490100 Delivered Orders - Obligations, Unpaid B D/C D B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 4, 11

Category B (by project)

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2002 490200 Delivered Orders - Obligations, Paid E D/C D B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4, 11

S 2002 490200 Delivered Orders - Obligations, Paid E D/C D B M X U N EP/ER D/G - + 4, 11

S 2002 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D B M X U N EP/ER D/G - + 4, 8

S 2002 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4, 8

S 2002 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4, 15

S 2002 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D B M X U N EP/ER D/G - + 4, 15

S 2003

S 2003 480100 Undelivered Orders - Obligations, Unpaid E D/C D E M X U N EP/ER D/G - + 1, 11

S 2003 480100 Undelivered Orders - Obligations, Unpaid B D/C D E M X U N EP/ER D/G + - 1, 11

S 2003 480100 Undelivered Orders - Obligations, Unpaid E D/C D E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2003 480100 Undelivered Orders - Obligations, Unpaid B D/C D E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2003 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2003 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2003 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D E M X U N EP/ER D/G - + 1, 11

S 2003 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D E M X U N EP/ER D/G + - 1, 11

S 2003 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D E D/M X U N EP/ER D/G - + 8

S 2003 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2003 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D E D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2003 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D E M X U N EP/ER D/G - + 15

S 2003 490100 Delivered Orders - Obligations, Unpaid E D/C D E M X U N EP/ER D/G - + 1, 11

S 2003 490100 Delivered Orders - Obligations, Unpaid B D/C D E M X U N EP/ER D/G + - 1, 11

S 2003 490100 Delivered Orders - Obligations, Unpaid E D/C D E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2003 490100 Delivered Orders - Obligations, Unpaid B D/C D E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2003 490200 Delivered Orders - Obligations, Paid E D/C D E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S 2003 490200 Delivered Orders - Obligations, Paid E D/C D E M X U N EP/ER D/G - + 11

S 2003 490800 Authority Outlayed Not Yet Disbursed E D/C D E D/M BAL/NEW X U N EG/ER N - + 1, 16

S 2003 490800 Authority Outlayed Not Yet Disbursed B D/C D E D/M BAL/NEW X U N EG/ER N + - 1, 16

S 2003 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D E M X U N EP/ER D/G - + 8

S 2003 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2003 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2003 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D E M X U N EP/ER D/G - + 15

S 2004

S

Exempt from apportionment

Direct obligations (total)

This line is calculated. Equals sum of lines 2001 through 2003.

Bulletin No. 2022-16 V SF 133/Sch P - 55 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S

S 2101

S 2101 480100 Undelivered Orders - Obligations, Unpaid E D/C R A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2101 480100 Undelivered Orders - Obligations, Unpaid B D/C R A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2101 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C R A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2101 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C R A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2101 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C R A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2101 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C R A D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2101 490100 Delivered Orders - Obligations, Unpaid E D/C R A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2101 490100 Delivered Orders - Obligations, Unpaid B D/C R A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2101 490200 Delivered Orders - Obligations, Paid E D/C R A D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S 2101 490800 Authority Outlayed Not Yet Disbursed E D/C R A D/M BAL/NEW X U N EG/ER N - + 1, 16

S 2101 490800 Authority Outlayed Not Yet Disbursed B D/C R A D/M BAL/NEW X U N EG/ER N + - 1, 16

S 2101 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C R A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2101 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C R A D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2102

S 2102 480100 Undelivered Orders - Obligations, Unpaid E D/C R B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 4, 11

S 2102 480100 Undelivered Orders - Obligations, Unpaid B D/C R B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 4, 11

S 2102 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C R B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 4, 11

S 2102 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C R B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 4, 11

S 2102 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C R B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4, 8

S 2102 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C R B D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4, 15

S 2102 490100 Delivered Orders - Obligations, Unpaid E D/C R B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 4, 11

S 2102 490100 Delivered Orders - Obligations, Unpaid B D/C R B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 4, 11

S 2102 490200 Delivered Orders - Obligations, Paid E D/C R B D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4, 11

S 2102 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C R B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4, 8

S 2102 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C R B D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 4, 15

S 2103

S 2103 480100 Undelivered Orders - Obligations, Unpaid E D/C R E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2103 480100 Undelivered Orders - Obligations, Unpaid B D/C R E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2103 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C R E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2103 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C R E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

Category A (by quarter)

Category B (by project)

Exempt from apportionment

Reimbursable:

Bulletin No. 2022-16 V SF 133/Sch P - 56 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2103 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C R E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2103 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C R E D/M BAL X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2103 490100 Delivered Orders - Obligations, Unpaid E D/C R E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2103 490100 Delivered Orders - Obligations, Unpaid B D/C R E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2103 490200 Delivered Orders - Obligations, Paid E D/C R E D/M BAL/NEW X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S 2103 490800 Authority Outlayed Not Yet Disbursed E D/C R E D/M BAL/NEW X U N EG/ER N - + 1, 16

S 2103 490800 Authority Outlayed Not Yet Disbursed B D/C R E D/M BAL/NEW X U N EG/ER N + - 1, 16

S 2103 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C R E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2103 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C R E D/M X U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2104

S

S 2170

S 2170 480100 Undelivered Orders - Obligations, Unpaid E D/C D A/B/E M X U N EP/ER D/G - + 1, 11

S 2170 480100 Undelivered Orders - Obligations, Unpaid B D/C D A/B/E M X U N EP/ER D/G + - 1, 11

S 2170 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2170 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2170 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2170 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2170 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D A/B/E M X U N EP/ER D/G - + 1, 11

S 2170 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A/B/E M X U N EP/ER D/G + - 1, 11

S 2170 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D A/B/E M X U N EP/ER D/G - + 8

S 2170 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2170 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E D/M BAL X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2170 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D A/B/E M X U N EP/ER D/G - + 15

S 2170 490100 Delivered Orders - Obligations, Unpaid E D/C D A/B/E M X U N EP/ER D/G - + 1, 11

S 2170 490100 Delivered Orders - Obligations, Unpaid B D/C D A/B/E M X U N EP/ER D/G + - 1, 11

S 2170 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2170 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2170 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S 2170 490200 Delivered Orders - Obligations, Paid E D/C D A/B/E M X U N EP/ER D/G - + 11

S 2170 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW X U N EG/ER N - + 1, 16

S 2170 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U N EG/ER N + - 1, 16

New obligations, unexpired accounts

Reimbursable obligations (total)

This line is calculated. Equals sum of lines 2101 through 2103.

Bulletin No. 2022-16 V SF 133/Sch P - 57 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2170 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A/B/E M X U N EP/ER D/G - + 8

S 2170 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2170 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2170 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D A/B/E M X U N EP/ER D/G - + 15

S 2180

S 2180 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X E K/N EC/EG/EM/EP/ER/ES/ET N - + 1, 11

S 2180 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X E K/N EC/EG/EM/EP/ER/ES/ET N + - 1, 11

S 2180 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2180 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2180 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D/R A/B/E D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2180 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E D/M BAL X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2180 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S 2180 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S 2180 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S 2180 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2180 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M X E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S 2190

S

S

S

S 2201

S 2201 451000 Apportionments E D/C D A M U N EP/ER D/G - + 8

S 2201 451000 Apportionments E D/C D/R A D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2201 461000 Allotments - Realized Resources E D/C D A M U N EP/ER D/G - + 8

S 2201 461000 Allotments - Realized Resources E D/C D/R A D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2201 470000 Commitments - Programs Subject to Apportionment E D/C D A M U N EP/ER D/G - + 8

S 2201 470000 Commitments - Programs Subject to Apportionment E D/C D/R A D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2202

S 2202 451000 Apportionments E D/C D S M U N EP/ER D/G - + 8

S 2202 451000 Apportionments E D/C D/R S D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2202 461000 Allotments - Realized Resources E D/C D S M U N EP/ER D/G - + 8

Apportioned, unexpired accounts:

Available in the current period

Available in subsequent periods

Obligations ("upward adjustments"), expired accounts

New obligations and upward adjustments (total)

This line is calculated. Equals sum of lines 2001 through 2003 and 2101 through 2103. Also equals the sum of 

lines 2004 and 2104. Also equals the sum of lines 2170 and 2180.

Unobligated balance:

Bulletin No. 2022-16 V SF 133/Sch P - 58 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2202 461000 Allotments - Realized Resources E D/C D/R S D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2202 470000 Commitments - Programs Subject to Apportionment E D/C D S M U N EP/ER D/G - + 8

S 2202 470000 Commitments - Programs Subject to Apportionment E D/C D/R S D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2203

S 2203 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

E D/C D A/S M U N EP/ER D/G - + 2

S 2203 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

E D/C D/R A/S D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S

S 2301

S 2301 462000 Unobligated Funds Exempt From Apportionment E D/C D A M B/P/X U N EP/ER D/G - + 8

S 2301 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A D/M B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2301 472000 Commitments - Programs Exempt From Apportionment E C D A M U N EP/ER D/G - +

S 2301 472000 Commitments - Programs Exempt From Apportionment E C D/R A D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2302

S 2302 462000 Unobligated Funds Exempt From Apportionment E D/C D S M B/P/X U N EP/ER D/G - + 8

S 2302 462000 Unobligated Funds Exempt From Apportionment E D/C D/R S D/M B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2302 472000 Commitments - Programs Exempt From Apportionment E C D S M U N EP/ER D/G - +

S 2302 472000 Commitments - Programs Exempt From Apportionment E C D/R S D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2303

S 2303 469000 Anticipated Resources - Programs Exempt From Apportionment E D/C D A/S M U N EP/ER D/G - + 2

S 2303 469000 Anticipated Resources - Programs Exempt From Apportionment E D/C D/R A/S D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S

S 2401

S 2401 443000 Unapportioned Authority - OMB Deferral E C D/R D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2402

S 2402 442000 Unapportioned Authority - Pending Rescission E C D/R D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2403

S 2403 445000 Unapportioned - Unexpired Authority E D/C D M B/P/X U N EP/ER D/G - + 10

S 2403 445000 Unapportioned - Unexpired Authority E D/C D/R D/M B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S 2403 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund 

(ESF)

E D/C D E M U N EG/EP N - +

Withheld pending rescission

Other

Available in the current period

Available in subsequent periods

Anticipated (+ or -)

Unapportioned, unexpired accounts

Deferred

Anticipated (+ or -)

Exempt from apportionment, unexpired accounts

Bulletin No. 2022-16 V SF 133/Sch P - 59 September 2022
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Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2404

S 2404 449000 Anticipated Resources - Unapportioned Authority E D/C D M U N EP/ER D/G - + 2

S 2404 449000 Anticipated Resources - Unapportioned Authority E D/C D/R D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 2412

S

S

S 2413

S 2413 445000 Unapportioned - Unexpired Authority E D/C D/R D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S 2413 465000 Allotments - Expired Authority E D/C D/R A/B/E D/M B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S 2490

S

S 2500

S

S

S 2501

S 2501 442000 Unapportioned Authority - Pending Rescission E C D/R D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2501 443000 Unapportioned Authority - OMB Deferral E C D/R D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S 2501 445000 Unapportioned - Unexpired Authority E D/C D M B/P/X U N EP/ER D/G - + 10

S 2501 445000 Unapportioned - Unexpired Authority E D/C D/R D/M B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S 2501 445000 Unapportioned - Unexpired Authority E D/C D/R D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S 2501 451000 Apportionments E D/C D A/S M U N EP/ER D/G - + 8

S 2501 451000 Apportionments E D/C D/R A/S D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2501 461000 Allotments - Realized Resources E D/C D A/S M U N EP/ER D/G - + 8

S 2501 461000 Allotments - Realized Resources E D/C D/R A/S D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2501 465000 Allotments - Expired Authority E D/C D/R A/B D/M B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S 2501 470000 Commitments - Programs Subject to Apportionment E D/C D A/S M U N EP/ER D/G - + 8

S 2501 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2502

This line is calculated. Equals sum of detailed lines 2001 through 2404, and 2413. This amount equals the 

amount on line 1910.

Memorandum (non-add) entries:

Subject to apportionment unobligated balance, end of year

Exempt from apportionment unobligated balance, end of year

Expired accounts

Expired unobligated balance: end of year

Unobligated balance, end of year (total)

This line is calculated. Equals sum of the amounts on detailed 2201, 2202, 2203, 2301, 2302, 2303, 2401, 2402, 

2403, 2404 and 2413. Also equals the sum of the amounts on lines 2412 and 2413.

Total budgetary resources

Anticipated

Unexpired unobligated balance: end of year

This line is calculated. Equals sum of the amounts on detailed 2201, 2202, 2203, 2301, 2302, 2303, 2401, 2402, 

2403 (for unexpired accounts only), and 2404 (for unexpired accounts only). The amount on this line is 

excluded from the total on line 2500.

Bulletin No. 2022-16 V SF 133/Sch P - 60 September 2022
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Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 2502 462000 Unobligated Funds Exempt From Apportionment E D/C D A/S M B/P/X U N EP/ER D/G - + 8

S 2502 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A/S D/M B/P/X U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 2502 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund 

(ESF)

E D/C D E M U N EG/EP N - +

S 2502 465000 Allotments - Expired Authority E D/C D/R E D/M B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S 2502 472000 Commitments - Programs Exempt From Apportionment E C D A/S M U N EP/ER D/G - +

S 2502 472000 Commitments - Programs Exempt From Apportionment E C D/R A/S D/M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P

S/P

S/P 3000

S/P 3000 480100 Undelivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G - + 11

S/P 3000 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 3000 490100 Delivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G - + 11

S/P 3000 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 3001

S/P 3001 480100 Undelivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P U U N EP/ER D/G - +

S/P 3001 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3001 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C D M F B/P U U N EP/ER D/G - +

S/P 3001 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C D/R D/M F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3001 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D M B/P U U N EP/ER D/G - +

S/P 3001 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D/R D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3001 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D A/B/E M B/P U U N EP/ER D/G - +

S/P 3001 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D/R A/B/E D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3001 490100 Delivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P U U N EP/ER D/G - +

S/P 3001 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3001 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C D M F B/P U U N EP/ER D/G - +

S/P 3001 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C D/R D/M F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3001 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D M B/P U U N EP/ER D/G - +

S/P 3001 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D/R D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3001 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P U U N EP/ER D/G - +

S/P 3001 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

Unpaid obligations:

Unpaid obligations, brought forward, Oct 1

Adjustment to unpaid obligations, brought forward, Oct 1 (+ or -)

CHANGE IN OBLIGATED BALANCE

Bulletin No. 2022-16 V SF 133/Sch P - 61 September 2022
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Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 3010

S/P 3010 480100 Undelivered Orders - Obligations, Unpaid E D/C D A/B/E M X U U N EP/ER D/G - + 1, 11

S/P 3010 480100 Undelivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G + - 1, 11

S/P 3010 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S/P 3010 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S/P 3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D A/B/E M X U U N EP/ER D/G - + 1, 11

S/P 3010 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A/B/E M X U U N EP/ER D/G + - 1, 11

S/P 3010 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D A/B/E M X U U N EP/ER D/G - + 8

S/P 3010 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D/R A/B/E D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 3010 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E D/M BAL X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S/P 3010 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D A/B/E M X U U N EP/ER D/G - + 15

S/P 3010 490100 Delivered Orders - Obligations, Unpaid E D/C D A/B/E M X U U N EP/ER D/G - + 1, 11

S/P 3010 490100 Delivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G + - 1, 11

S/P 3010 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S/P 3010 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 3010 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 3010 490200 Delivered Orders - Obligations, Paid E D/C D A/B/E M X U U N EP/ER D/G - + 11

S/P 3010 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW X U U N EG/ER N - + 1, 16

S/P 3010 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U U N EG/ER N + - 1, 16

S/P 3010 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A/B/E M X U U N EP/ER D/G - + 8

S/P 3010 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 3010 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S/P 3010 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D A/B/E M X U U N EP/ER D/G - + 15

S/P 3011

S/P 3011 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S/P 3011 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 3011 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S/P 3011 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 3011 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D/R A/B/E D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 3011 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E D/M BAL X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

New obligations, unexpired accounts

Obligations ("upward adjustments"), expired accounts

Bulletin No. 2022-16 V SF 133/Sch P - 62 September 2022
Part 1

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 3011 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S/P 3011 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 3011 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 3011 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 3011 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S/P 3020

S/P 3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D/M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D/M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S/P 3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D A/B/E M X U U N EP/ER D/G + - 1, 11

S/P 3020 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A/B/E M X U U N EP/ER D/G - + 1, 11

S/P 3020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E D/M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 15

S/P 3020 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D A/B/E M X U U N EP/ER D/G + - 15

S/P 3020 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 3020 490200 Delivered Orders - Obligations, Paid E D/C D A/B/E M X U U N EP/ER D/G + - 11

S/P 3020 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D/M BAL/NEW X U U N EG/ER N + - 1, 16

S/P 3020 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D/M BAL/NEW X U U N EG/ER N - + 1, 16

S/P 3020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 15

S/P 3020 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D A/B/E M X U U/E N EP/ER D/G + - 15

S/P 3030

S/P 3030 483100 Undelivered Orders - Obligations Transferred, Unpaid E D D M F X U U N EP/ER D/G - +

S/P 3030 483100 Undelivered Orders - Obligations Transferred, Unpaid E D D/R D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3030 493100 Delivered Orders - Obligations Transferred, Unpaid E D D M F X U U N EP/ER D/G - +

S/P 3030 493100 Delivered Orders - Obligations Transferred, Unpaid E D D/R D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3031

S/P 3031 483100 Undelivered Orders - Obligations Transferred, Unpaid E C D M F X U U N EP/ER D/G - +

S/P 3031 483100 Undelivered Orders - Obligations Transferred, Unpaid E C D/R D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3031 493100 Delivered Orders - Obligations Transferred, Unpaid E C D M F X U U N EP/ER D/G - +

S/P 3031 493100 Delivered Orders - Obligations Transferred, Unpaid E C D/R D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3040

S/P 3040 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D M X U U N EP/ER D/G - + 14

S/P 3040 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D/R D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

Outlays (gross) (-)

Unpaid obligations transferred to other accounts (-)

Unpaid obligations transferred from other accounts

Recoveries of prior year unpaid obligations, unexpired accounts (-)

Bulletin No. 2022-16 V SF 133/Sch P - 63 September 2022
Part 1

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SF 133

TAS 

Status 

Sch P

Trans. 

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Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 3040 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D M X U U N EP/ER D/G - + 14

S/P 3040 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D/R D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

S/P 3041

S/P 3041 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D/R D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

S/P 3041 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D/R D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

S/P 3050

S/P 3050 480100 Undelivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 11

S/P 3050 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 3050 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C D M F B/P/X U U N EP/ER D/G - +

S/P 3050 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C D/R D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3050 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D M B/P/X U U N EP/ER D/G - +

S/P 3050 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D/R D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3050 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 8

S/P 3050 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D/R A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 3050 490100 Delivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 11

S/P 3050 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 3050 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C D M F B/P/X U U N EP/ER D/G - +

S/P 3050 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C D/R D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3050 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D M B/P/X U U N EP/ER D/G - +

S/P 3050 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D/R D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3050 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 8

S/P 3050 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P

S/P 3060

S/P 3060 422100 Unfilled Customer Orders Without Advance B D/C R D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 3060 422100 Unfilled Customer Orders Without Advance B D/C R M F X U U N EP G - + 7

Unpaid obligations, end of year

Uncollected payments:

Uncollected pymts, Fed sources, brought forward, Oct 1 (-)

Recoveries of prior year unpaid obligations, expired accounts (-)

Bulletin No. 2022-16 V SF 133/Sch P - 64 September 2022
Part 1

SUPPLEMENT

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SF 133

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Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 3060 422300 Uncollected Subsidy from Program Account B D D M F X U U N EP/ER D/G - +

S/P 3060 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 3060 425100 Reimbursements Earned - Receivable B D/C R D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 3060 425100 Reimbursements Earned - Receivable B D/C R M F X U U N EP G - + 7

S/P 3060 428300 Interest Receivable From Treasury B D/C D M X U U N EP/ER D/G - +

S/P 3060 428300 Interest Receivable From Treasury B D/C D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 3060 428500 Receivable From the Liquidating Fund B D D M X U U N EP/ER D/G - +

S/P 3060 428500 Receivable From the Liquidating Fund B D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 3060 428600 Receivable From the Financing Fund B D D M X U U N EP/ER D/G - +

S/P 3060 428600 Receivable From the Financing Fund B D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 3060 428700 Other Federal Receivables B D D M X U U N EP/ER D/G - +

S/P 3060 428700 Other Federal Receivables B D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3061

S/P 3061 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C D D/M F B/P U/E U/E X/K/N ET N - +

S/P 3061 422100 Unfilled Customer Orders Without Advance E D/C R D/M E/F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3061 422300 Uncollected Subsidy from Program Account E D/C D M F B/P U U N EP/ER D/G - +

S/P 3061 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3061 422512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Receivable - Adjustments for Trust Fund Share - Prior Year

E D/C D S D B/P U U N EG N - + 5

S/P 3061 423000 Unfilled Customer Orders Without Advance - Transferred E D/C R D/M E/F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3061 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D M F B/P U U N EP/ER D/G - +

S/P 3061 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D D/M F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3061 423300 Reimbursements Earned - Receivable - Transferred E D/C R D/M E/F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3061 423400 Other Federal Receivables - Transferred E D/C D/R D/M F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3061 425100 Reimbursements Earned - Receivable E D/C R D/M E/F B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3061 428300 Interest Receivable From Treasury E D/C D M B/P U U N EP/ER D/G - +

S/P 3061 428300 Interest Receivable From Treasury E D/C D D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 3061 428500 Receivable From the Liquidating Fund E D/C D M B/P U U N EP/ER D/G - +

S/P 3061 428500 Receivable From the Liquidating Fund E D/C D D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 3061 428600 Receivable From the Financing Fund E D/C D M B/P U U N EP/ER D/G - +

S/P 3061 428600 Receivable From the Financing Fund E D/C D D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 3061 428700 Other Federal Receivables E D/C D M B/P U U/E N EP/ER D/G - +

S/P 3061 428700 Other Federal Receivables E D/C D D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3070

S/P 3070 422100 Unfilled Customer Orders Without Advance E D/C R D/M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 3070 422100 Unfilled Customer Orders Without Advance B D/C R D/M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 3070 422100 Unfilled Customer Orders Without Advance E D/C R M F X U U N EP G - + 1, 7

S/P 3070 422100 Unfilled Customer Orders Without Advance B D/C R M F X U U N EP G + - 1, 7

Adjustment to uncollected pymts, Fed sources, brought forward, Oct 1 (+ or -)

Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)

Bulletin No. 2022-16 V SF 133/Sch P - 65 September 2022
Part 1

SUPPLEMENT

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SF 133

TAS 

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Sch P

Trans. 

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Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 3070 422300 Uncollected Subsidy from Program Account E D/C D M F X U U N EP/ER D/G - + 1, 7

S/P 3070 422300 Uncollected Subsidy from Program Account B D D M F X U U N EP/ER D/G + - 1

S/P 3070 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 3070 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 3070 425100 Reimbursements Earned - Receivable E D/C R D/M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 3070 425100 Reimbursements Earned - Receivable B D/C R D/M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 3070 425100 Reimbursements Earned - Receivable E D/C R M F X U U N EP G - + 1, 7

S/P 3070 425100 Reimbursements Earned - Receivable B D/C R M F X U U N EP G + - 1, 7

S/P 3070 428300 Interest Receivable From Treasury E D/C D M X U U N EP/ER D/G - + 1

S/P 3070 428300 Interest Receivable From Treasury B D/C D M X U U N EP/ER D/G + - 1

S/P 3070 428300 Interest Receivable From Treasury E D/C D D/M X U U X/N EC/EG/EM/EP/ER/TR N - + 1

S/P 3070 428300 Interest Receivable From Treasury B D/C D D/M X U U X/N EC/EG/EM/EP/ER/TR N + - 1

S/P 3070 428500 Receivable From the Liquidating Fund E D D M X U U N EP/ER D/G - + 1

S/P 3070 428500 Receivable From the Liquidating Fund B D D M X U U N EP/ER D/G + - 1

S/P 3070 428500 Receivable From the Liquidating Fund E D D D/M X U U X/N EC/EG/EM/EP/ER/TR N - + 1

S/P 3070 428500 Receivable From the Liquidating Fund B D D D/M X U U X/N EC/EG/EM/EP/ER/TR N + - 1

S/P 3070 428600 Receivable From the Financing Fund E D D M X U U N EP/ER D/G - + 1

S/P 3070 428600 Receivable From the Financing Fund B D D M X U U N EP/ER D/G + - 1

S/P 3070 428600 Receivable From the Financing Fund E D D D/M X U U X/N EC/EG/EM/EP/ER/TR N - + 1

S/P 3070 428600 Receivable From the Financing Fund B D D D/M X U U X/N EC/EG/EM/EP/ER/TR N + - 1

S/P 3070 428700 Other Federal Receivables E D D M X U U N EP/ER D/G - + 1

S/P 3070 428700 Other Federal Receivables B D D M X U U N EP/ER D/G + - 1

S/P 3070 428700 Other Federal Receivables E D D D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3070 428700 Other Federal Receivables B D D D/M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

S/P 3071

S/P 3071 422100 Unfilled Customer Orders Without Advance E D/C R D/M E/F X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 3071 422100 Unfilled Customer Orders Without Advance B D/C R D/M E/F X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 3071 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 3071 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 3071 425100 Reimbursements Earned - Receivable E D/C R D/M E/F X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 3071 425100 Reimbursements Earned - Receivable B D/C R D/M E/F X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 3071 428300 Interest Receivable From Treasury E D/C D D/M X E E K/N EC/EG/EM/EP/ER/TR N - + 1

S/P 3071 428300 Interest Receivable From Treasury B D/C D D/M X E E K/N EC/EG/EM/EP/ER/TR N + - 1

S/P 3071 428500 Receivable From the Liquidating Fund E D D D/M X E E K/N EC/EG/EM/EP/ER/TR N - + 1

S/P 3071 428500 Receivable From the Liquidating Fund B D D D/M X E E K/N EC/EG/EM/EP/ER/TR N + - 1

S/P 3071 428600 Receivable From the Financing Fund E D D D/M X E E K/N EC/EG/EM/EP/ER/TR N - + 1

S/P 3071 428600 Receivable From the Financing Fund B D D D/M X E E K/N EC/EG/EM/EP/ER/TR N + - 1

S/P 3071 428700 Other Federal Receivables E D D D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1

S/P 3071 428700 Other Federal Receivables B D D D/M X E E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1

Change in uncollected pymts, Fed sources, expired accounts (+ or -)

Bulletin No. 2022-16 V SF 133/Sch P - 66 September 2022
Part 1

SUPPLEMENT

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Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 3072

S/P 3072 422512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Receivable - Adjustments for Trust Fund Share - Prior Year

E D D S D X U U N EG N - + 1, 5

S/P 3080

S/P 3080 419900 Transfer of Expired Expenditure Transfers - Receivable E C D D/M F X U/E U/E X/K/N ET N - +

S/P 3080 423000 Unfilled Customer Orders Without Advance - Transferred E C R D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3080 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E C D M F X U U N EP/ER D/G - +

S/P 3080 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E C D D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3080 423300 Reimbursements Earned - Receivable - Transferred E C R D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3080 423400 Other Federal Receivables - Transferred E C D/R D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3080 423500 Uncollected Subsidy from Program Account - Transferred E C D M F X U U N EP/ER D/G - +

S/P 3081

S/P 3081 419900 Transfer of Expired Expenditure Transfers - Receivable E D D D/M F X U/E U/E X/K/N ET N - +

S/P 3081 423000 Unfilled Customer Orders Without Advance - Transferred E D R D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3081 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D D M F X U U N EP/ER D/G - +

S/P 3081 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D D D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3081 423300 Reimbursements Earned - Receivable - Transferred E D R D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3081 423400 Other Federal Receivables - Transferred E D D/R D/M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3081 423500 Uncollected Subsidy from Program Account - Transferred E D D M F X U U N EP/ER D/G - +

S/P 3090

S/P 3090 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C D D/M F B/P/X U/E U/E X/K/N ET N - +

S/P 3090 422100 Unfilled Customer Orders Without Advance E D/C R D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 3090 422100 Unfilled Customer Orders Without Advance E D/C R M F X U U N EP G - + 7

S/P 3090 422300 Uncollected Subsidy from Program Account E D/C D M F B/P/X U U N EP/ER D/G - + 7

S/P 3090 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 3090 422512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Receivable - Adjustments for Trust Fund Share - Prior Year

E D/C D S D B/P/X U U N EG N - + 5

S/P 3090 423000 Unfilled Customer Orders Without Advance - Transferred E D/C R D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3090 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D M F B/P/X U U N EP/ER D/G - +

S/P 3090 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3090 423300 Reimbursements Earned - Receivable - Transferred E D/C R D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3090 423400 Other Federal Receivables - Transferred E D/C D/R D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3090 423500 Uncollected Subsidy from Program Account - Transferred E D/C D M F X U U N EP/ER D/G - +

S/P 3090 425100 Reimbursements Earned - Receivable E D/C R D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 3090 425100 Reimbursements Earned - Receivable E D/C R M F X U U N EP G - + 7

S/P 3090 428300 Interest Receivable From Treasury E D/C D M B/P/X U U N EP/ER D/G - +

Adjustment for change in allocation (offsetting collection/receivable portion) (-)

Uncollected pymts, Fed sources transferred to other accounts

Uncollected pymts, Fed sources transferred from other accounts (-)

Uncollected pymts, Fed sources, end of year (-)

Bulletin No. 2022-16 V SF 133/Sch P - 67 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 3090 428300 Interest Receivable From Treasury E D/C D D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 3090 428500 Receivable From the Liquidating Fund E D/C D M B/P U U N EP/ER D/G - +

S/P 3090 428500 Receivable From the Liquidating Fund E D D M X U U N EP/ER D/G - +

S/P 3090 428500 Receivable From the Liquidating Fund E D/C D D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 3090 428500 Receivable From the Liquidating Fund E D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 3090 428600 Receivable From the Financing Fund E D/C D M B/P U U N EP/ER D/G - +

S/P 3090 428600 Receivable From the Financing Fund E D D M X U U N EP/ER D/G - +

S/P 3090 428600 Receivable From the Financing Fund E D/C D D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 3090 428600 Receivable From the Financing Fund E D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 3090 428700 Other Federal Receivables E D/C D M B/P U U N EP/ER D/G - +

S/P 3090 428700 Other Federal Receivables E D D M X U U N EP/ER D/G - +

S/P 3090 428700 Other Federal Receivables E D/C D D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 3090 428700 Other Federal Receivables E D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P

S/P 3100

S/P

S/P 3200

S/P

S/P

S/P

S/P

S/P 4000

S

P

S/P

S/P 4010

S/P 4010 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

This line is calculated. Equals the sum of discretionary budget authority [Lines 1100 through 1141, 1170 

through 1175, 1300 through 1320, 1500 through 1522, and 1700 through 1727].

Outlays, gross

Outlays from new discretionary authority

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

Budget authority, gross

This line is calculated. Equals the sum of discretionary budget authority [Lines 1100 through 1154, 1170 

through 1176, 1300 through 1330, 1500 through 1532, and 1700 through 1743].

Memorandum (non-add) entries:

Obligated balance, start of year (+ or -)

This line is calculated. Equals the sum of lines 3000, 3001, 3060, and 3061.

Obligated balance, end of year (+ or -)

This line is calculated. Equals the sum of detailed obligated balance lines 3000, 3001, 3010, 3011, 3020, 3030, 

3031, 3040, 3041, 3060, 3061, 3070, 3071, 3072, 3080, and 3081. Also equals sum of lines 3050 and 3090.

Bulletin No. 2022-16 V SF 133/Sch P - 68 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 4010 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 4010 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 4010 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D NEW X U U N EG/ER N - + 1, 16

S/P 4010 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D NEW X U U N EG/ER N + - 1, 16

S/P 4011

S/P 4011 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E D BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S/P 4011 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 4011 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E D BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S/P 4011 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E D BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 4011 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E D BAL X U U N EG/ER N - + 1, 16

S/P 4011 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D BAL X U U N EG/ER N + - 1, 16

S/P 4011 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S/P 4020

S/P

S/P

S/P

S/P 4030

S/P 4030 421200 Liquidation of Deficiency - Offsetting Collections E D D D F X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4030 422200 Unfilled Customer Orders With Advance E D/C R D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 4030 422200 Unfilled Customer Orders With Advance B D/C R D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 4030 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

E D R D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D R D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 425500 Expenditure Transfers from Trust Funds - Collected E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4030 425512 Offsetting Collections - Expenditure Transfer from Trust Funds - Collected - 

Adjustments for Trust Fund Share - Prior Year

E D D S D X U U N EG N - +

S/P 4030 427100 Actual Program Fund Subsidy Collected E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4030 427500 Actual Collections From Liquidating Fund E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4030 427600 Actual Collections From Financing Fund E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4030 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4030 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D D X U/E U/E X/K/N ES/ET N - + 6

S/P 4030 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

This line is calculated. Equals sum of lines 4010 through 4011.

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

Federal sources (-)

Outlays from discretionary balances

Outlays, gross (total)

Bulletin No. 2022-16 V SF 133/Sch P - 69 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 4030 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R D F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

S/P 4031

S/P 4031 427300 Interest Collected From Treasury E D/C D D X U U X/N EG/EP/ER/TR N - +

S/P 4031 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C D D X U U X/N EP/ER/TR N - +

S/P 4033

S/P 4033 421200 Liquidation of Deficiency - Offsetting Collections E D D D N X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4033 422200 Unfilled Customer Orders With Advance E D/C R D E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 4033 422200 Unfilled Customer Orders With Advance B D/C R D E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 4033 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

E D R D E X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D R D E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 425400 Reimbursements Earned - Collected From Non-Federal Sources E D R D N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 426100 Actual Collections of Business-Type Fees E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4033 426100 Actual Collections of Business-Type Fees E D D D X U/E U/E X/K/N ES/ET N - + 6

S/P 4033 426200 Actual Collections of Loan Principal E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4033 426300 Actual Collections of Loan Interest E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4033 426400 Actual Collections of Rent E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4033 426500 Actual Collections From Sale of Foreclosed Property E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4033 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - + 7

S/P 4033 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D D X U/E U/E X/K/N ES/ET N - + 6

S/P 4033 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business Type 

Fees

E D R D N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4033 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business Type 

Fees

E D D D N X U/E U/E X/K/N EG N - +

S/P 4033 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R D N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

S/P 4033 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R D E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

S/P 4034

S/P 4034 421200 Liquidation of Deficiency - Offsetting Collections E D D D E X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4034 426000 Actual Collections of Governmental-Type Fees E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4034 426700 Other Actual Governmental-Type Collections From Non-Federal Sources E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4040

S/P

Non-Federal sources (-)

Offsetting governmental collections (-)

Offsets against gross budget authority and outlays (total) (-)

This line is calculated. Equals the sum of lines 4030 through 4034.

Interest on Federal securities (-)

Bulletin No. 2022-16 V SF 133/Sch P - 70 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P

S/P 4050

S/P 4050 422100 Unfilled Customer Orders Without Advance E D/C R D E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 4050 422100 Unfilled Customer Orders Without Advance B D/C R D E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 4050 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 4050 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 4050 425100 Reimbursements Earned - Receivable E D/C R D E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 4050 425100 Reimbursements Earned - Receivable B D/C R D E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 4050 428300 Interest Receivable From Treasury E D/C D D X U U X/N EC/EG/EM/EP/ER/TR N - + 1

S/P 4050 428300 Interest Receivable From Treasury B D/C D D X U U X/N EC/EG/EM/EP/ER/TR N + - 1

S/P 4050 428500 Receivable From the Liquidating Fund E D D D X U U X/N EC/EG/EM/EP/ER/TR N - + 1

S/P 4050 428500 Receivable From the Liquidating Fund B D D D X U U X/N EC/EG/EM/EP/ER/TR N + - 1

S/P 4050 428600 Receivable From the Financing Fund E D D D X U U X/N EC/EG/EM/EP/ER/TR N - + 1

S/P 4050 428600 Receivable From the Financing Fund B D D D X U U X/N EC/EG/EM/EP/ER/TR N + - 1

S/P 4050 428700 Other Federal Receivables E D D D X U U X/N EC/EG/EM/EP/ER/TR N - + 1

S/P 4050 428700 Other Federal Receivables B D D D X U U X/N EC/EG/EM/EP/ER/TR N + - 1

S/P 4050 428700 Other Federal Receivables E D D D X U U X/N ES/ET N - + 1, 6

S/P 4050 428700 Other Federal Receivables B D D D X U U X/N ES/ET N + - 1, 6

S 4051

S 4051 422100 Unfilled Customer Orders Without Advance E D/C R D E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S 4051 422100 Unfilled Customer Orders Without Advance B D/C R D E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S 4051 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S 4051 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S 4051 425100 Reimbursements Earned - Receivable E D/C R D E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S 4051 425100 Reimbursements Earned - Receivable B D/C R D E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S 4051 428300 Interest Receivable From Treasury E D/C D D X E K/N EC/EG/EM/EP/ER/TR N - + 1

S 4051 428300 Interest Receivable From Treasury B D/C D D X E K/N EC/EG/EM/EP/ER/TR N + - 1

S 4051 428500 Receivable From the Liquidating Fund E D D D X E K/N EC/EG/EM/EP/ER/TR N - + 1

S 4051 428500 Receivable From the Liquidating Fund B D D D X E K/N EC/EG/EM/EP/ER/TR N + - 1

S 4051 428600 Receivable From the Financing Fund E D D D X E K/N EC/EG/EM/EP/ER/TR N - + 1

S 4051 428600 Receivable From the Financing Fund B D D D X E K/N EC/EG/EM/EP/ER/TR N + - 1

S 4051 428700 Other Federal Receivables E D D D X E K/N EC/EG/EM/EP/ER/TR N - + 1

S 4051 428700 Other Federal Receivables B D D D X E K/N EC/EG/EM/EP/ER/TR N + - 1

S 4051 428700 Other Federal Receivables E D D D X E K/N ES/ET N - + 1, 6

S 4051 428700 Other Federal Receivables B D D D X E K/N ES/ET N + - 1, 6

P 4052

P 4052 421200 Liquidation of Deficiency - Offsetting Collections E D D D E/F/N X E K/N EC/EG/EM/EP/ER/TR N + -

Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)

Change in uncollected pymts, Fed sources, expired accounts (+ or -)

Offsetting collections credited to expired accounts

Additional offsets against gross budget authority only:

Bulletin No. 2022-16 V SF 133/Sch P - 71 September 2022
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Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 4052 422200 Unfilled Customer Orders With Advance E D/C R D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

P 4052 422200 Unfilled Customer Orders With Advance B D/C R D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

P 4052 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

E D R D E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D R D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 425400 Reimbursements Earned - Collected From Non-Federal Sources E D R D N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 425500 Expenditure Transfers from Trust Funds - Collected E D D D X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 426000 Actual Collections of Governmental-Type Fees E D D D X E K/N EC/EG/EM/EP/ER/TR N + -

P 4052 426100 Actual Collections of Business-Type Fees E D D D X E K/N EC/EG/EM/EP/ER/TR N + -

P 4052 426100 Actual Collections of Business-Type Fees E D D D X E K/N ES/ET N + - 6

P 4052 426200 Actual Collections of Loan Principal E D D D X E K/N EC/EG/EM/EP/ER/TR N + -

P 4052 426300 Actual Collections of Loan Interest E D D D X E K/N EC/EG/EM/EP/ER/TR N + -

P 4052 426400 Actual Collections of Rent E D D D X E K/N EC/EG/EM/EP/ER/TR N + -

P 4052 426500 Actual Collections From Sale of Foreclosed Property E D D D X E K/N EC/EG/EM/EP/ER/TR N + -

P 4052 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D D X E K/N EC/EG/EM/EP/ER/TR N + - 7

P 4052 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D D X E K/N ES/ET N + - 6

P 4052 426700 Other Actual Governmental-Type Collections From Non-Federal Sources E D D D X E K/N EC/EG/EM/EP/ER/TR N + -

P 4052 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business Type 

Fees

E D R D N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4052 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business Type 

Fees

E D D D N X E K/N EG N + -

P 4052 427100 Actual Program Fund Subsidy Collected E D D D X E K/N EC/EG/EM/EP/ER/TR N + -

P 4052 427500 Actual Collections From Liquidating Fund E D D D X E K/N EC/EG/EM/EP/ER/TR N + -

P 4052 427600 Actual Collections From Financing Fund E D D D X E K/N EC/EG/EM/EP/ER/TR N + -

P 4052 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D D X E K/N EC/EG/EM/EP/ER/TR N + -

P 4052 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D D X E K/N ES/ET N + - 6

P 4052 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R D F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

P 4052 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S/P 4053

S/P 4053 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R D F/N X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S/P 4053 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R D E/F/N X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S 4054

S 4054 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R D F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

Recoveries of prior year paid obligations, unexpired accounts

Recoveries of prior year paid obligations, expired accounts

Bulletin No. 2022-16 V SF 133/Sch P - 72 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 4054 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R D E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S/P 4055

S/P 4055 425512 Offsetting Collections - Expenditure Transfer from Trust Funds - Collected - 

Adjustments for Trust Fund Share - Prior Year

E D D S D X U U N EG N + -

S 4056

S 4056 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

E C D/R S D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 4056 406000 Anticipated Collections From Non-Federal Sources E D/C D D N U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2, 12

S 4056 407000 Anticipated Collections From Federal Sources E D/C D D E/F U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2, 12

S 4056 416000 Anticipated Transfers - Current-Year Authority E D/C D/R S D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 4056 421000 Anticipated Reimbursements E D/C R D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 4056 421500 Anticipated Expenditure Transfers from Trust Funds E D/C D D U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2, 12

S/P 4060

S

P

S/P 4070

S

P

S/P 4080

S/P

S/P

S/P

S/P 4090

S

P

Mandatory:

Gross budget authority and outlays:

Budget authority, gross

This line is calculated. Equals the sum of mandatory budget authority [Lines 1200 through 1254, 1270 through 

1276, 1400 through 1432, 1600 through 1632, and 1800 through 1843].

This line is calculated. Equals the sum of mandatory budget authority [Lines 1200 through 1240, 1270 through 

1275, 1400 through 1424, 1600 through 1622, and 1800 through 1827].

Budget authority, net (discretionary)

This line is calculated. Equals the total new budget authority (gross) on line 4000 plus the amounts on lines 

4030 through 4034 and on lines 4050, 4051, 4053, 4054, 4055 and 4056.

This line is calculated. Equals the total new budget authority (gross) on line 4000 plus the amounts on lines 

4030 through 4034 and on lines 4050 and 4053.

Outlays, net (discretionary)

This line is calculated. Equals lines 4010 through 4011 plus the amounts on lines 4030 through 4034.

Adjustment for change in allocation (offsetting collection portion/collected)

Anticipated offsetting collections (+ or -)

Additional offsets against budget authority only (total)

This line is calculated. Equals sum of lines 4050, 4051, 4053, 4054, 4055 and 4056.

This line is calculated. Equals sum of lines 4050, 4052 and 4053.

Bulletin No. 2022-16 V SF 133/Sch P - 73 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P

S/P 4100

S/P 4100 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S/P 4100 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 4100 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M NEW X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 4100 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E M NEW X U U N EG/ER N - + 1, 16

S/P 4100 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E M NEW X U U N EG/ER N + - 1, 16

S/P 4101

S/P 4101 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S/P 4101 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 4101 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S/P 4101 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 4101 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S/P 4110

S/P 4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D/R A/B/E M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 11

S/P 4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 11

S/P 4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced E D/C D A/B/E M X U U N EP/ER D/G - + 1, 11

S/P 4110 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A/B/E M X U U N EP/ER D/G + - 1, 11

S/P 4110 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D/R A/B/E M BAL X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S/P 4110 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

E D/C D A/B/E M X U U N EP/ER D/G - + 15

S/P 4110 490200 Delivered Orders - Obligations, Paid E D/C D/R A/B/E M BAL/NEW X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 4110 490200 Delivered Orders - Obligations, Paid E D/C D A/B/E M X U U N EP/ER D/G - + 11

S/P 4110 490800 Authority Outlayed Not Yet Disbursed E D/C D/R A/E M NEW X U U N EG/ER N - + 1, 16

S/P 4110 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E M NEW X U U N EG/ER N + - 1, 16

S/P 4110 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D/R A/B/E M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 15

S/P 4110 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid E D/C D A/B/E M X U U N EP/ER D/G - + 15

S/P

S/P

S/P 4120

S/P 4120 421200 Liquidation of Deficiency - Offsetting Collections E D D M F X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

Offsetting collections (collected) from:

Federal sources (-)

Outlays, gross

Outlays from new mandatory authority

Outlays from mandatory balances

Outlays, gross (total)

Offsets against gross budget authority and outlays:

Bulletin No. 2022-16 V SF 133/Sch P - 74 September 2022
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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 4120 422200 Unfilled Customer Orders With Advance E D/C R M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 4120 422200 Unfilled Customer Orders With Advance B D/C R M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 4120 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

E D R M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4120 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D R M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4120 425500 Expenditure Transfers from Trust Funds - Collected E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4120 427100 Actual Program Fund Subsidy Collected E D D M X U U N EP/ER D/G - +

S/P 4120 427100 Actual Program Fund Subsidy Collected E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4120 427500 Actual Collections From Liquidating Fund E D D M X U U N EP/ER D/G - +

S/P 4120 427500 Actual Collections From Liquidating Fund E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4120 427600 Actual Collections From Financing Fund E D D M X U U N EP/ER D/G - +

S/P 4120 427600 Actual Collections From Financing Fund E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4120 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D M X U U N EP/ER D/G - +

S/P 4120 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4120 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D M X U/E U/E X/K/N ES/ET N - + 6

S/P 4120 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D M F X U U N EP/ER D/G - + 14

S/P 4120 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

S/P 4120 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D M F X U U N EP/ER D/G - + 14

S/P 4120 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R M F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

S/P 4121

S/P 4121 427300 Interest Collected From Treasury E D/C D M X U U X/N EG/EP/ER/TR N - +

S/P 4121 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds E D/C D M X U U X/N EP/ER/TR N - +

S/P 4122

S/P 4122 427300 Interest Collected From Treasury E D/C D M X U U N EP/ER D/G - +

S/P 4123

S/P 4123 421200 Liquidation of Deficiency - Offsetting Collections E D D M N X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4123 422200 Unfilled Customer Orders With Advance E D/C R M E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 4123 422200 Unfilled Customer Orders With Advance B D/C R M E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 4123 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

E D R M E X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4123 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D R M E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4123 425400 Reimbursements Earned - Collected From Non-Federal Sources E D R M N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 4123 426100 Actual Collections of Business-Type Fees E D D M X U U N EP/ER D/G - +

Interest on Federal securities (-)

Interest on uninvested funds (-)

Non-Federal sources (-)

Bulletin No. 2022-16 V SF 133/Sch P - 75 September 2022
Part 1

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 4123 426100 Actual Collections of Business-Type Fees E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4123 426100 Actual Collections of Business-Type Fees E D D M X U/E U/E X/K/N ES/ET N - + 6

S/P 4123 426200 Actual Collections of Loan Principal E D D M X U U N EP/ER D/G - +

S/P 4123 426200 Actual Collections of Loan Principal E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4123 426200 Actual Collections of Loan Principal E D R M X U U N EP G - +

S/P 4123 426300 Actual Collections of Loan Interest E D/C D M X U U N EP/ER D/G - +

S/P 4123 426300 Actual Collections of Loan Interest E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4123 426300 Actual Collections of Loan Interest E D/C R M X U U N EP G - +

S/P 4123 426400 Actual Collections of Rent E D D M X U U N EP/ER D/G - +

S/P 4123 426400 Actual Collections of Rent E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4123 426500 Actual Collections From Sale of Foreclosed Property E D D M X U U N EP/ER D/G - +

S/P 4123 426500 Actual Collections From Sale of Foreclosed Property E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4123 426500 Actual Collections From Sale of Foreclosed Property E D R M X U U N EP G - +

S/P 4123 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D M X U U N EP/ER D/G - + 7

S/P 4123 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - + 7

S/P 4123 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D M X U/E U/E X/K/N ES/ET N - + 6

S/P 4123 426800 Interest Collected From Foreign Securities and Special Drawing Rights 

(SDR)

E D/C D M X U U N EP N - +

S/P 4123 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D M N X U U N EP/ER D/G - + 14

S/P 4123 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R M N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

S/P 4123 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D M E/N X U U N EP/ER D/G - + 14

S/P 4123 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R M E/N X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 14

S/P 4124

S/P 4124 421200 Liquidation of Deficiency - Offsetting Collections E D D M E X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4124 426000 Actual Collections of Governmental-Type Fees E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4124 426700 Other Actual Governmental-Type Collections From Non-Federal Sources E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 4130

S/P

S/P

S/P 4140

S/P 4140 422100 Unfilled Customer Orders Without Advance E D/C R M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 4140 422100 Unfilled Customer Orders Without Advance B D/C R M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

Offsetting governmental collections (-)

Offsets against gross budget authority and outlays (total) (-)

This line is calculated. Equals the sum of lines 4120 through 4124.

Additional offsets against gross budget authority only:

Change in uncollected pymts, Fed sources, unexpired accounts (+ or -)

Bulletin No. 2022-16 V SF 133/Sch P - 76 September 2022
Part 1

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 4140 422100 Unfilled Customer Orders Without Advance E D/C R M F X U U N EP G - + 1, 7

S/P 4140 422100 Unfilled Customer Orders Without Advance B D/C R M F X U U N EP G + - 1, 7

S/P 4140 422300 Uncollected Subsidy from Program Account E D/C D M F X U U N EP/ER D/G - + 1, 7

S/P 4140 422300 Uncollected Subsidy from Program Account B D D M F X U U N EP/ER D/G + - 1

S/P 4140 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 4140 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D M X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 4140 425100 Reimbursements Earned - Receivable E D/C R M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S/P 4140 425100 Reimbursements Earned - Receivable B D/C R M E/F X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S/P 4140 425100 Reimbursements Earned - Receivable E D/C R M F X U U N EP G - + 1, 7

S/P 4140 425100 Reimbursements Earned - Receivable B D/C R M F X U U N EP G + - 1, 7

S/P 4140 428300 Interest Receivable From Treasury E D/C D M X U U N EP/ER D/G - + 1

S/P 4140 428300 Interest Receivable From Treasury B D/C D M X U U N EP/ER D/G + - 1

S/P 4140 428300 Interest Receivable From Treasury E D/C D M X U U X/N EC/EG/EM/EP/ER/TR N - + 1

S/P 4140 428300 Interest Receivable From Treasury B D/C D M X U U X/N EC/EG/EM/EP/ER/TR N + - 1

S/P 4140 428500 Receivable From the Liquidating Fund E D D M X U U N EP/ER D/G - + 1

S/P 4140 428500 Receivable From the Liquidating Fund B D D M X U U N EP/ER D/G + - 1

S/P 4140 428500 Receivable From the Liquidating Fund E D D M X U U X/N EC/EG/EM/EP/ER/TR N - + 1

S/P 4140 428500 Receivable From the Liquidating Fund B D D M X U U X/N EC/EG/EM/EP/ER/TR N + - 1

S/P 4140 428600 Receivable From the Financing Fund E D D M X U U N EP/ER D/G - + 1

S/P 4140 428600 Receivable From the Financing Fund B D D M X U U N EP/ER D/G + - 1

S/P 4140 428600 Receivable From the Financing Fund E D D M X U U X/N EC/EG/EM/EP/ER/TR N - + 1

S/P 4140 428600 Receivable From the Financing Fund B D D M X U U X/N EC/EG/EM/EP/ER/TR N + - 1

S/P 4140 428700 Other Federal Receivables E D D M X U U N EP/ER D/G - + 1

S/P 4140 428700 Other Federal Receivables B D D M X U U N EP/ER D/G + - 1

S/P 4140 428700 Other Federal Receivables E D D M X U U X/N EC/EG/EM/EP/ER/TR N - + 1

S/P 4140 428700 Other Federal Receivables B D D M X U U X/N EC/EG/EM/EP/ER/TR N + - 1

S/P 4140 428700 Other Federal Receivables E D D M X U U X/N ES/ET N - + 1, 6

S/P 4140 428700 Other Federal Receivables B D D M X U U X/N ES/ET N + - 1, 6

S 4141

S 4141 422100 Unfilled Customer Orders Without Advance E D/C R M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S 4141 422100 Unfilled Customer Orders Without Advance B D/C R M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S 4141 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S 4141 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S 4141 425100 Reimbursements Earned - Receivable E D/C R M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

S 4141 425100 Reimbursements Earned - Receivable B D/C R M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

S 4141 428300 Interest Receivable From Treasury E D/C D M X E K/N EC/EG/EM/EP/ER/TR N - + 1

S 4141 428300 Interest Receivable From Treasury B D/C D M X E K/N EC/EG/EM/EP/ER/TR N + - 1

S 4141 428500 Receivable From the Liquidating Fund E D D M X E K/N EC/EG/EM/EP/ER/TR N - + 1

S 4141 428500 Receivable From the Liquidating Fund B D D M X E K/N EC/EG/EM/EP/ER/TR N + - 1

Change in uncollected pymts, Fed sources, expired accounts (+ or -)

Bulletin No. 2022-16 V SF 133/Sch P - 77 September 2022
Part 1

SUPPLEMENT

Assoc. 

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USSGL 

Acct. USSGL Account Title

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Reimb 

Flag

Apport 

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Cat

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Source

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TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S 4141 428600 Receivable From the Financing Fund E D D M X E K/N EC/EG/EM/EP/ER/TR N - + 1

S 4141 428600 Receivable From the Financing Fund B D D M X E K/N EC/EG/EM/EP/ER/TR N + - 1

S 4141 428700 Other Federal Receivables E D D M X E K/N EC/EG/EM/EP/ER/TR N - + 1

S 4141 428700 Other Federal Receivables B D D M X E K/N EC/EG/EM/EP/ER/TR N + - 1

S 4141 428700 Other Federal Receivables E D D M X E K/N ES/ET N - + 1, 6

S 4141 428700 Other Federal Receivables B D D M X E K/N ES/ET N + - 1, 6

P 4142

P 4142 421200 Liquidation of Deficiency - Offsetting Collections E D D M E/F/N X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 422200 Unfilled Customer Orders With Advance E D/C R M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 1, 7

P 4142 422200 Unfilled Customer Orders With Advance B D/C R M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 1, 7

P 4142 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources

E D R M E/F X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid E D R M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 425400 Reimbursements Earned - Collected From Non-Federal Sources E D R M N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 425500 Expenditure Transfers from Trust Funds - Collected E D D M X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 4142 426000 Actual Collections of Governmental-Type Fees E D D M X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 426100 Actual Collections of Business-Type Fees E D D M X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 426100 Actual Collections of Business-Type Fees E D D M X E K/N ES/ET N + - 6

P 4142 426200 Actual Collections of Loan Principal E D D M X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 426300 Actual Collections of Loan Interest E D D M X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 426400 Actual Collections of Rent E D D M X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 426500 Actual Collections From Sale of Foreclosed Property E D D M X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D M X E K/N EC/EG/EM/EP/ER/TR N + - 7

P 4142 426600 Other Actual Business-Type Collections From Non-Federal Sources E D/C D M X E K/N ES/ET N + - 6

P 4142 426700 Other Actual Governmental-Type Collections From Non-Federal Sources E D D M X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 427100 Actual Program Fund Subsidy Collected E D D M X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 427500 Actual Collections From Liquidating Fund E D D M X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 427600 Actual Collections From Financing Fund E D D M X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D M X E K/N EC/EG/EM/EP/ER/TR N + -

P 4142 427700 Other Actual Collections - Federal/Non-Federal Exception Sources E D D M X E K/N ES/ET N + - 6

P 4142 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R M F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

P 4142 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S/P 4143

S/P 4143 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D M F/N X U U N EP/ER D/G + - 14

Offsetting collections credited to expired accounts

Recoveries of prior year paid obligations, unexpired accounts

Bulletin No. 2022-16 V SF 133/Sch P - 78 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 4143 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R M F/N X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S/P 4143 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D M E/F/N X U U N EP/ER D/G + - 14

S/P 4143 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R M E/F/N X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S 4144

S 4144 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

E D/C D/R M F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S 4144 497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, 

Refunds Collected

E D/C D/R M E/F/N X E K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 14

S 4146

S 4146 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

E C D S M U N EP/ER D/G - + 2

S 4146 404700 Anticipated Transfers to the General Fund of the U.S. Government - 

Current-Year Authority

E C D/R S M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 4146 406000 Anticipated Collections From Non-Federal Sources E D/C D M N U N EP/ER D/G - + 2, 12

S 4146 406000 Anticipated Collections From Non-Federal Sources E D/C D M N U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2, 12

S 4146 407000 Anticipated Collections From Federal Sources E D/C D M E/F U N EP/ER D/G - + 2, 12

S 4146 407000 Anticipated Collections From Federal Sources E D/C D M E/F U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2, 12

S 4146 416000 Anticipated Transfers - Current-Year Authority E D/C D S M U N EP/ER D/G - + 2

S 4146 416000 Anticipated Transfers - Current-Year Authority E D/C D/R S M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 4146 421000 Anticipated Reimbursements E D/C R M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2

S 4146 421100 Anticipated Reimbursements Used for Substitution or Liquidation of 

Contract Authority

E C D M U N ER N - + 2

S 4146 421500 Anticipated Expenditure Transfers from Trust Funds E D/C D M U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 2, 12

S/P 4150

S

P

S/P 4160

S

P This line is calculated. Equals the total new budget authority (gross) on line 4090 plus the amounts on lines 

4120 through 4124 and on lines 4140 and 4143.

Additional offsets against budget authority only (total)

This line is calculated. Equals sum of lines 4140, 4141, 4143, 4144 and 4146.

This line is calculated. Equals sum of lines 4140, 4142 and 4143.

Budget authority, net (mandatory)

This line is calculated. Equals the total new budget authority (gross) on line 4090 plus the amounts on lines 

4120 through 4124 and on lines 4140, 4141, 4143, 4144 and 4146.

Recoveries of prior year paid obligations, expired accounts

Anticipated offsetting collections (+ or -)

Bulletin No. 2022-16 V SF 133/Sch P - 79 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 4170

S/P

S/P

S/P 4180

S/P

S/P 4190

S/P

P

P

P 5000

P 5000 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

B D/C F/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5000 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

B D/C F U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5000 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of 

the Fiscal Service

B D/C F U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5001

P 5001 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service

E D/C F/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5001 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

E D/C F U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5001 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of 

the Fiscal Service

E D/C F U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P

P 5010

P 5010 161800 Market Adjustment - Investments B D/C E/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5010 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

B D/C E/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5010 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

B D/C N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT N + -

Total investments, SOY: Federal securities: Par value

Total investments, EOY: Federal securities: Par value

Investments in non-Federal securities:

Total investments, SOY: non-Federal securities: Market value

This line is calculated. Equals sum of lines 4070 and 4160.

Outlays, net (total)

This line is calculated. Equals sum of lines 4080 and 4170.

MEMORANDUM (NON-ADD) ENTRIES:

Investments in Federal securities

Outlays, net (mandatory)

This line is calculated. Equals line 4110 plus the amounts on lines 4120 through 4124.

Budget authority and outlays, net (total)

Budget authority, net (total)

Bulletin No. 2022-16 V SF 133/Sch P - 80 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5010 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

B D/C N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT N + -

P 5011

P 5011 161800 Market Adjustment - Investments E D/C E/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5011 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

E D/C E/N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT N + -

P 5011 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

E D/C N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT N + -

P 5011 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

E D/C N U X/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT N + -

P

P 5050

P

P 5051

P

P 5052

P

P 5053

P

P 5054

P

P 5055

P

P 5061

P

P

P 5080

P 5080 251000 Principal Payable to the Bureau of the Fiscal Service B D/C F U X/N ES/ET N + -

P 5080 259000 Other Debt B D/C F/G U X/N ES/ET N + -

Outstanding debt (special and non-revolving trust funds only):

Outstanding debt, SOY (-)

This line is not required to be supported by the USSGL.

Fund balance in excess of liquidating requirements, EOY: Contract authority

This line is not required to be supported by the USSGL.

Limitation on obligations (Transportation trust funds)

This line is not required to be supported by the USSGL.

Obligated balance, SOY: Contract authority

This line is not required to be supported by the USSGL.

Obligated balance, EOY: Contract authority

This line is not required to be supported by the USSGL.

Fund balance in excess of liquidating requirements, SOY: Contract authority

Contract authority:

Unobligated balance, SOY: Contract authority

This line is not required to be supported by the USSGL.

Unobligated balance, EOY: Contract authority

This line is not required to be supported by the USSGL.

Total investments, EOY: non-Federal securities: Market value

Bulletin No. 2022-16 V SF 133/Sch P - 81 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

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Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5081

P 5081 251000 Principal Payable to the Bureau of the Fiscal Service E D/C F U X/N ES/ET N + -

P 5081 259000 Other Debt E D/C F/G U X/N ES/ET N + -

P 5082

P 5082 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In E D D B D/M F X SEQ/XXX U X/N ES/ET N - +

P 5082 414500 Borrowing Authority Converted to Cash E C D D/M F/P/T U X/N ES/ET N + -

P

P 5090

P 5090 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/R D/M P U X/N EG/EP/ER N - +

P 5090 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P ATB/OTR/SEQ U X/N EG/TR N - +

P 5090 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P OTR/SEQ U X/N EP/ER N - +

P 5090 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P SEQ U X/N ET N - +

P 5090 438200 Temporary Reduction - New Budget Authority E D/C R S M P SEQ U N EG/EP/TR N - +

P 5090 438300 Temporary Reduction - Prior-Year Balances E D/C D S D/M P OTR/SEQ U X/N EG/EP/ER/TR N - +

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D/M X ATB/OTR/SEQ U X/N EG/TR N - + 8

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P ATB/OTR/SEQ U X/N EG/TR N - +

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D/M X OTR/SEQ U X/N EP/ER N - + 8

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P OTR/SEQ U X/N EP/ER N - +

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D/M X SEQ U X/N ET N - + 8

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P SEQ U X/N ET N - +

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S M X SEQ U X/N ES N - + 8

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S D X OTR/SEQ U N EG N - + 8

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C R S M P SEQ U N EG/EP/TR N - +

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S M X SEQ U N EG/EP/TR N - + 8

P 5090 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S D X SEQ U N ET N - + 8

P 5090 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable B C D S D/M X U N EP N - +

P 5090 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S D/M X U X/N EG/EP/ER N - +

P 5090 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C D S D/M B/P U X/N EG/EP/ER N - +

P 5090 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C R S D X U N EG/ER N - +

P 5090 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C R S D B/P U N EG/ER N - +

P 5091

P 5091 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/R D/M P U X EG/EP/ER N + -

P 5091 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D D/R D/M X U X EG/EP/ER N + -

Unexpired unavailable balance, SOY: Offsetting collections

Expiring unavailable balance: Offsetting collections (-)

Outstanding debt, EOY (-)

Borrowing (-)

Unavailable unobligated balances:

Bulletin No. 2022-16 V SF 133/Sch P - 82 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5091 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P ATB/OTR/SEQ U X EG/TR N + -

P 5091 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P OTR/SEQ U X EP/ER N + -

P 5091 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P SEQ U X ET N + -

P 5091 438200 Temporary Reduction - New Budget Authority E C D S D/M X ATB/OTR/SEQ U X EG/TR N + -

P 5091 438200 Temporary Reduction - New Budget Authority E C D S D/M X OTR/SEQ U X EP/ER N + -

P 5091 438200 Temporary Reduction - New Budget Authority E C D S D/M X SEQ U X ET N + -

P 5091 438300 Temporary Reduction - Prior-Year Balances E D/C D S D/M P OTR/SEQ U X EG/EP/ER/TR N + -

P 5091 438300 Temporary Reduction - Prior-Year Balances E C D S D/M X OTR/SEQ U X EG/EP/ER/TR N + -

P 5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X ATB/OTR/SEQ U X EG/TR N + - 8

P 5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X OTR/SEQ U X EP/ER N + - 8

P 5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X SEQ U X ET N + - 8

P 5091 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C R S M X SEQ U X EG/EP/TR N + - 8

P 5091 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C D S D/M B/P U X EG/EP/ER N + -

P 5091 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E C D S D/M X U X EG/EP/ER N + -

P 5091 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C R S D X U N EG N + -

P 5092

P 5092 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/R D/M P U N EG/EP/ER N - +

P 5092 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D D/R D/M X U N EG/EP/ER N - +

P 5092 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P ATB/OTR/SEQ U N EG/TR N - +

P 5092 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P OTR/SEQ U N EP/ER N - +

P 5092 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P SEQ U N ET N - +

P 5092 438200 Temporary Reduction - New Budget Authority E C D S M X SEQ U N ES N - +

P 5092 438200 Temporary Reduction - New Budget Authority E C D S D/M X ATB/OTR/SEQ U N EG/TR N - +

P 5092 438200 Temporary Reduction - New Budget Authority E C D S D/M X OTR/SEQ U N EP/ER N - +

P 5092 438200 Temporary Reduction - New Budget Authority E C D S D/M X SEQ U N ET N - +

P 5092 438200 Temporary Reduction - New Budget Authority E C R S M P/X SEQ U N EG/EP/TR N - +

P 5092 438300 Temporary Reduction - Prior-Year Balances E D/C D S D/M P OTR/SEQ U N EG/EP/ER/TR N - +

P 5092 438300 Temporary Reduction - Prior-Year Balances E C D S D/M X OTR/SEQ U N EG/EP/ER/TR N - +

P 5092 438300 Temporary Reduction - Prior-Year Balances E C R S D X OTR U N EG N - +

P 5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X ATB/OTR/SEQ U N EG/TR N - + 8

P 5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X OTR/SEQ U N EP/ER N - + 8

P 5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X SEQ U N ET N - + 8

P 5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S M X SEQ U N ES N - + 8

P 5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C R S D X OTR/SEQ U N EG N - + 8

P 5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C R S M P/X SEQ U N EG/EP/TR N - + 8

P 5092 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C R S D X SEQ U N ET N - + 8

P 5092 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable E C D S D/M X U N EP N - +

Unexpired unavailable balance, EOY: Offsetting collections

Bulletin No. 2022-16 V SF 133/Sch P - 83 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5092 439402 Daily Inflation/Deflation Compensation Adjustment - Previously E D D S D/M X U N EP N - +

P 5092 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C D S D/M B/P U N EG/EP/ER N - +

P 5092 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E C D S D/M X U N EG/EP/ER N - +

P 5092 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C R S D B/P U N EG/ER N - +

P 5092 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E C R S D X U N EG/ER N - +

P

P 5093

P 5093 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/R D/M P E K/N EG N - +

P 5093 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P ATB/OTR/SEQ E K/N EG/TR N - +

P 5093 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P OTR/SEQ E K/N EP/ER N - +

P 5093 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P SEQ E K/N ET N - +

P 5093 438300 Temporary Reduction - Prior-Year Balances E D/C D S D/M P OTR/SEQ E K/N EG/EP/ER/TR N - +

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D/M X ATB/OTR/SEQ E K/N EG/TR N - + 8

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P ATB/OTR/SEQ E K/N EG/TR N - +

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D/M X OTR/SEQ E K/N EP/ER N - + 8

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P OTR/SEQ E K/N EP/ER N - +

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D/M X SEQ E K/N ET N - + 8

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P SEQ E K/N ET N - +

P 5093 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S M X SEQ E K/N EG/EP/TR N - + 8

P 5093 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S D/M X E K/N EG N - +

P 5093 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C D S D/M B/P E K/N EG N - +

P 5093 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E C R S D X U N EG N - +

P 5094

P 5094 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/R D/M P E K EG N + -

P 5094 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P ATB/OTR/SEQ E K EG/TR N + -

P 5094 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P OTR/SEQ E K EP/ER N + -

P 5094 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P SEQ E K ET N + -

P 5094 438300 Temporary Reduction - Prior-Year Balances E D/C D S D/M P OTR/SEQ E K EG/EP/ER/TR N + -

P 5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X ATB/OTR/SEQ E K EG/TR N + - 8

P 5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X OTR/SEQ E K EP/ER N + - 8

P 5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X SEQ E K ET N + - 8

P 5094 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C R S M X SEQ E K EG/EP/TR N + - 8

P 5094 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C D S D/M B/P E K EG N + -

P 5094 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E C D S D/M X E K EG N + -

Canceling unavailable balance: Offsetting collections (-)

Equals the amount on line 5090 minus the sum of the amounts on lines 1702, 1723, 1725, 1802, 1823, 1824, and 

5091.

Expired unavailable balance, SOY: Offsetting collections

Bulletin No. 2022-16 V SF 133/Sch P - 84 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5095

P 5095 415800 Authority Made Available From Offsetting Collection Balances Previously 

Precluded From Obligation

E D/C D/R D/M P E N EG N - +

P 5095 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P ATB/OTR/SEQ E N EG/TR N - +

P 5095 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P OTR/SEQ E N EP/ER N - +

P 5095 438200 Temporary Reduction - New Budget Authority E D/C D S D/M P SEQ E N ET N - +

P 5095 438300 Temporary Reduction - Prior-Year Balances E D/C D S D/M P OTR/SEQ E N EG/EP/ER/TR N - +

P 5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X ATB/OTR/SEQ E N EG/TR N - + 8

P 5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X OTR/SEQ E N EP/ER N - + 8

P 5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D S D/M P/X SEQ E N ET N - + 8

P 5095 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C R S M X SEQ E N EG/EP/TR N - + 8

P 5095 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E D/C D S D/M B/P E N EG N - +

P 5095 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation E C D S D/M X E N EG N - +

P

P 5096

P 5096 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

E D/C D P D P U X/N EG N + -

P 5096 415730 Authority Made Available From Appropriations Previously Precluded From 

Obligation

E D D D P U N ES N + -

P 5096 438200 Temporary Reduction - New Budget Authority E D/C D P D/M P SEQ U X/N EP/ER N - +

P 5096 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D/M X SEQ U X/N EP/ER N - + 8

P 5096 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P D/M P SEQ U X/N EP/ER N - +

P 5096 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D P D B/P U X/N EG N + -

P 5096 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B C D P D X U X/N EG N - +

P 5096 439730 Appropriations Temporarily Precluded From Obligation E C D D B/P U X/N ES N + -

P 5096 439730 Appropriations Temporarily Precluded From Obligation B C D D X U X/N ES N - +

P 5097

Expired unavailable balance, EOY: Offsetting collections

Equals the amount on line 5093 minus the amount on line 5094

Unexpired unavailable balance, SOY: Appropriations

Expiring unavailable balance: Appropriations (-)

Bulletin No. 2022-16 V SF 133/Sch P - 85 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5097 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

E D/C D P D X U X EG N + -

P 5097 415730 Authority Made Available From Appropriations Previously Precluded From 

Obligation

E D D D X U X ES N + -

P 5097 438200 Temporary Reduction - New Budget Authority E D/C D P D/M P SEQ U X EP/ER N + -

P 5097 438200 Temporary Reduction - New Budget Authority E C D P D/M X SEQ U X EP/ER N + -

P 5097 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P D/M P/X SEQ U X EP/ER N + - 8

P 5097 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D P D X U X EG N + - 8

P 5097 439730 Appropriations Temporarily Precluded From Obligation E C D D X U X ES N + -

P 5098

P 5098 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded From 

Obligation

E D/C D P D X U N EG N + -

P 5098 415730 Authority Made Available From Appropriations Previously Precluded From 

Obligation

E D D D X U N ES N + -

P 5098 438200 Temporary Reduction - New Budget Authority E D/C D P D/M P SEQ U N EP/ER N - +

P 5098 438200 Temporary Reduction - New Budget Authority E C D P D/M X SEQ U N EP/ER N - +

P 5098 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D P D/M P/X SEQ U N EP/ER N - + 8

P 5098 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D P D X U N EG N - + 8

P 5098 439730 Appropriations Temporarily Precluded From Obligation E D/C D D P U N ES N - +

P 5098 439730 Appropriations Temporarily Precluded From Obligation E C D D X U N ES N - +

P

P 5099

P 5099 438200 Temporary Reduction - New Budget Authority E D/C D C D/M P SEQ U N ES/ET N - +

P 5099 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D C D/M X SEQ U N ES/ET N - + 8

P 5099 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D C D/M P SEQ U N ES/ET N - +

Unexpired unavailable balance, EOY: Appropriations

Equals the amount on line 5096 minus the sum of the amounts on lines 1103, 1132, 1203, 1232, and 5097 for 

revolving funds only.

Unexpired unavailable balance, SOY: Contract authority

Bulletin No. 2022-16 V SF 133/Sch P - 86 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5100

P 5100 438200 Temporary Reduction - New Budget Authority E D/C D C D/M P SEQ U N ES/ET N - +

P 5100 438200 Temporary Reduction - New Budget Authority E C D C D/M X SEQ U N ES/ET N - +

P 5100 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D C D/M P/X SEQ U N ES/ET N - + 8

P

P 5101

P 5101 438200 Temporary Reduction - New Budget Authority E D/C D B D/M F/P/T P SEQ U N EP/ER/ES/ET N - +

P 5101 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D B D/M F/P/T X SEQ U N EP/ER/ES/ET N - + 8

P 5101 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D B D/M F/P/T P SEQ U N EP/ER/ES/ET N - +

P 5101 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B C D B M X U N EP N - +

P 5101 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D B M B/P U N EP N - +

P 5102

P 5102 438200 Temporary Reduction - New Budget Authority E D/C D B D/M F/P/T P SEQ U N EP/ER/ES/ET N - +

P 5102 438200 Temporary Reduction - New Budget Authority E C D B D/M F/P/T X SEQ U N EP/ER/ES/ET N - +

P 5102 438400 Temporary Reduction/Cancellation Returned by Appropriation E D/C D B D/M F/P/T P/X SEQ U N EP/ER/ES/ET N - + 8

P 5102 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E D/C D B M B/P U N EP N - +

P 5102 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

E C D B M X U N EP N - +

P

P 5103

P 5103 436000 Appropriation Purpose Fulfilled - Balance Not Available B C D D/M X U N EC/EG/EM/EP/ER/ES/ET/TR N - +

P 5104

Unexpired unavailable balance, SOY: Borrowing authority

Unexpired unavailable balance, EOY: Borrowing authority

Equals the amount on line 5096 minus the sum of the amounts on lines 1400 (i.e., only previously sequestered 

amount) and 1421.

Unexpired unavailable balance, SOY: Fulfilled purpose

Unexpired unavailable balance, EOY: Fulfilled purpose

Unexpired unavailable balance, EOY: Contract authority

Equals the amount on line 5099 minus the sum of the amounts on lines 1603 and 1621.

Bulletin No. 2022-16 V SF 133/Sch P - 87 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 5104 436000 Appropriation Purpose Fulfilled - Balance Not Available E C D D/M P/X U N EC/EG/EM/EP/ER/ES/ET/TR N + -

P 5104 436001 Appropriation Purpose Fulfilled - To be Returned to Treasury E D D D/M X U N EC/EG/EM/EP/ER/ES/ET/TR N + -

P

P 5110

P 5110 411991 Other Appropriations Realized - International Monetary Fund - Reserve 

Tranche

E D/C D D/M X U N EG N + -

P 5111

P 5111 411992 Other Appropriations Realized - International Monetary Fund - Letter of 

Credit

E D/C D D/M X U N EG N + -

P 5112

P 5112 119333 International Monetary Fund - Reserve Position E D/C U N EG N + -

P 5113

P 5113 119306 International Monetary Fund - Receivable/Payable Currency Valuation 

Adjustment

E D/C U N EG N + -

P 5113 119307 International Monetary Fund - Dollar Deposits With the IMF E D/C U N EG N + -

P 5113 119309 International Monetary Fund - Currency Holdings E D/C U N EG N + -

P 5114

P 5114 411993 Other Appropriations Realized - International Monetary Fund - New 

Arrangements to Borrow (NAB)

E D D D/M U N EG N + -

P 5115

P 5115 411994 Other Appropriations Realized - International Monetary Fund - Exchange 

Rate Changes (NAB)

E D D D/M U N EG N + -

P 5116

P 5116 462091 Unobligated Funds Exempt From Apportionment - International Monetary 

Fund - New Arrangements to Borrow (NAB)

E D/C D D/M X U N EG N - +

P

P 5200

P

P 5201

P

This line is not required to be supported by the USSGL.

Discretionary mandated transfer from other accounts

This line is not required to be supported by the USSGL.

New Arrangements to Borrow (P.L. xxx-xxx)

New Arrangements to Borrow (exchange rate)

New Arrangements to Borrow, total

Discretionary mandated transfers:

Discretionary mandated transfer to other accounts (-)

International Monetary Fund:

IMF quota reserve tranche increase (P.L. xxx-xxx)

IMF quota letter of credit increase (P.L. xxx-xxx)

IMF quota reserve tranche, total

IMF quota letter of credit, total

Bulletin No. 2022-16 V SF 133/Sch P - 88 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P

S/P

S/P 5311

S/P 5311 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

B D D M X U U X/N EG N + -

S/P 5311 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C D B/P D/M F X SEQ/XXX U/E U X/K/N ES/ET N + - 7

S/P 5311 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D M F X XXX U/E U X/K/N EG N + -

S/P 5311 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D D/M F X SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 5311 413600 Contract Authority To Be Liquidated by Trust Funds B C D D/M X U U X/N ET N + -

S/P 5311 413700 Transfers of Contract Authority - Allocation B D/C D D/M F X U U X/N ET N + -

S/P 5311 413900 Contract Authority Carried Forward B D/C D D/M U U X/N EG/EP/ER/ES/ET N + - 7

S/P 5311 414900 Borrowing Authority Carried Forward B D/C D M F/P/T U U N EP/ER D/G + - 7

S/P 5311 414900 Borrowing Authority Carried Forward B D/C D D/M F/P/T U U X/N EG/EP/ER/ET N + - 7

S/P 5311 415300 Transfers of Contract Authority - Non-Allocation B D/C D M F BAL/NEW X U U X/N ET N + -

S/P 5311 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B D/C D P/S M F X U U X/N EP/ES/ET N + -

S/P 5311 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B D/C D P D F X U U X/N EG/ES/ET N + -

S/P 5311 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P/S D F X XXX U/E U X/K/N EG/ES/ET N + -

S/P 5311 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P/S M F X SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 5311 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P/S D F X XXX U U X/N ES/ET N + -

S/P 5311 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P/S M F X SEQ/XXX U U X/N ES/ET N + -

S/P 5311 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P/S M F X XXX U U X/N EP N + -

S/P 5311 420100 Total Actual Resources - Collected B D/C D M U U N EP/ER D/G + - 9

S/P 5311 420100 Total Actual Resources - Collected B D/C D D/M U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 9

S/P 5311 422300 Uncollected Subsidy from Program Account B D D M F X U U N EP/ER D/G + -

S/P 5311 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5311 428300 Interest Receivable From Treasury B D/C D M X U U N EP/ER D/G + -

S/P 5311 428300 Interest Receivable From Treasury B D/C D D/M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 5311 428500 Receivable From the Liquidating Fund B D D M X U U N EP/ER D/G + -

S/P 5311 428500 Receivable From the Liquidating Fund B D D D/M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 5311 428600 Receivable From the Financing Fund B D D M X U U N EP/ER D/G + -

S/P 5311 428600 Receivable From the Financing Fund B D D D/M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 5311 428700 Other Federal Receivables B D D M X U U N EP/ER D/G + -

S/P 5311 428700 Other Federal Receivables B D D D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 5311 429500 Adjustments to the Exchange Stabilization Fund (ESF) B D/C D M X U U N EP N + -

S/P 5311 436000 Appropriation Purpose Fulfilled - Balance Not Available B C D D/M X U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

Direct unobligated balance, start of year

Unexpended balances:

Unobligated balance:

Bulletin No. 2022-16 V SF 133/Sch P - 89 September 2022
Part 1

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SF 133

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Sch P

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Financing 

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Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X OTR/SEQ U/E U X/K/N EP/ER/ET/TR N + - 8

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D B M F/P/T X SEQ U U X/N EP/ER/ES/ET N + - 8

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D C M X SEQ U U X/N ES/ET N + - 8

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D D/M X OTR U/E U X/K/N ES/ET N + - 8

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X SEQ U/E U X/K/N EP N + - 8

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X OTR/SEQ/XXX U/E U X/K/N ES/ET N + - 8

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S M X OTR/SEQ U/E U X/K/N EG/EP/ER/ET/TR N + - 8

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D X ATB/OTR/SEQ/XXX U/E U X/K/N ES/ET N + - 8

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D X SEQ U/E U X/K/N EP/ER N + - 8

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X ATB/OTR/SEQ U/E U X/K/N EG N + - 8

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X ATB U U X/N TR N + - 8

S/P 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S M X SEQ U U X/N ES N + - 8

S 5311 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X SEQ E K/N EG N + - 8

S/P 5311 439400 Receipts Unavailable for Obligation Upon Collection B D/C D D/M X U U X/N ES/ET N + - 8

S/P 5311 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable B C D P/S D/M X U U N EP/ES/ET N + -

S/P 5311 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D C/P D/M X U U X/N ES/ET N + - 8

S/P 5311 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D P M X U U X/N EG N + - 8

S/P 5311 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D B M X U U X/N EP N + - 8

S/P 5311 439730 Appropriations Temporarily Precluded From Obligation B C D D X U U X/N ES N + -

S/P 5311 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S D/M X U U X/N EG/EP/ER N + -

S 5311 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S D X E K/N EG N + -

S/P 5311 480100 Undelivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G + - 11

S/P 5311 480100 Undelivered Orders - Obligations, Unpaid B D/C D A/B/E D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5311 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A/B/E D/M BAL/NEW X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5311 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A/B/E M X U U N EP/ER D/G + - 11

S/P 5311 490100 Delivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G + - 11

S/P 5311 490100 Delivered Orders - Obligations, Unpaid B D/C D A/B/E D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5311 490800 Authority Outlayed Not Yet Disbursed B D/C D A/E D/M BAL/NEW X U U N EG/ER N + - 16

S/P 5312

S/P 5312 420100 Total Actual Resources - Collected B D/C R D/M U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

Reimbursable unobligated balance, start of year

Bulletin No. 2022-16 V SF 133/Sch P - 90 September 2022
Part 1

SUPPLEMENT

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USSGL 

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SF 133

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Trans. 

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Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 5312 422100 Unfilled Customer Orders Without Advance B D/C R D/M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5312 422100 Unfilled Customer Orders Without Advance B D/C R M F X U U N EP G + - 7

S/P 5312 422200 Unfilled Customer Orders With Advance B D/C R D/M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5312 425100 Reimbursements Earned - Receivable B D/C R D/M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5312 425100 Reimbursements Earned - Receivable B D/C R M F X U U N EP G + - 7

S/P 5312 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S M X SEQ U/E U X/K/N EG/EP/TR N + - 8

S/P 5312 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S D X OTR/SEQ U U N EG N + - 8

S/P 5312 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S D X SEQ U U N ET N + - 8

S/P 5312 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C R S D X U U N EG/ER N + -

S/P 5312 480100 Undelivered Orders - Obligations, Unpaid B D/C R A/B/E D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5312 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C R A/B/E D/M BAL/NEW X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5312 490100 Delivered Orders - Obligations, Unpaid B D/C R A/B/E D/M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5312 490800 Authority Outlayed Not Yet Disbursed B D/C R A/E D/M BAL/NEW X U U N EG/ER N + - 16

S/P 5313

S/P 5313 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C D B/P D F X SEQ/XXX U/E U X/K/N ES/ET N + - 7

S/P 5313 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D D F X SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 5313 413600 Contract Authority To Be Liquidated by Trust Funds B C D D X U U X/N ET N + -

S/P 5313 413700 Transfers of Contract Authority - Allocation B D/C D D F X U U X/N ET N + -

S/P 5313 413900 Contract Authority Carried Forward B D/C D D U U X/N EG/EP/ER/ES/ET N + - 7

S/P 5313 414900 Borrowing Authority Carried Forward B D/C D D F/P/T U U X/N EG/EP/ER/ET N + - 7

S/P 5313 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B D/C D P D F X U U X/N EG/ES/ET N + -

S/P 5313 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P/S D F X XXX U/E U X/K/N EG/ES/ET N + -

S/P 5313 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P/S D F X XXX U U X/N ES/ET N + -

S/P 5313 420100 Total Actual Resources - Collected B D/C D/R D U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 5313 422100 Unfilled Customer Orders Without Advance B D/C R D E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5313 422200 Unfilled Customer Orders With Advance B D/C R D E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5313 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5313 425100 Reimbursements Earned - Receivable B D/C R D E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5313 428300 Interest Receivable From Treasury B D/C D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 5313 428500 Receivable From the Liquidating Fund B D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 5313 428600 Receivable From the Financing Fund B D D D X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 5313 428700 Other Federal Receivables B D D D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 5313 436000 Appropriation Purpose Fulfilled - Balance Not Available B C D D X U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 5313 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X OTR/SEQ U/E U X/K/N EP/ER/ET/TR N + - 8

S/P 5313 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D D X OTR U/E U X/K/N ES/ET N + - 8

S/P 5313 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D X ATB/OTR/SEQ/XXX U/E U X/K/N ES/ET N + - 8

S/P 5313 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P D X SEQ U/E U X/K/N EP/ER N + - 8

S/P 5313 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X ATB/OTR/SEQ U/E U X/K/N EG N + - 8

Discretionary unobligated balance, start of year

Bulletin No. 2022-16 V SF 133/Sch P - 91 September 2022
Part 1

SUPPLEMENT

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USSGL 

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TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 5313 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S D X ATB U U X/N TR N + - 8

S/P 5313 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S D X OTR/SEQ U U N EG N + - 8

S/P 5313 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S D X SEQ U U N ET N + - 8

S/P 5313 439400 Receipts Unavailable for Obligation Upon Collection B D/C D D X U U X/N ES/ET N + - 8

S/P 5313 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable B C D P/S D X U U N EP/ES/ET N + -

S/P 5313 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D C/P D X U U X/N ES/ET N + - 8

S/P 5313 439730 Appropriations Temporarily Precluded From Obligation B C D D X U U X/N ES N + -

S/P 5313 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S D X U U X/N EG/EP/ER N + -

S/P 5313 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C R S D X U U N EG/ER N + -

S 5313 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S D X E K/N EG N + -

S/P 5313 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5313 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E D BAL/NEW X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5313 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E D X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5313 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E D BAL/NEW X U U N EG/ER N + - 16

S/P 5314

S/P 5314 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

B D D M X U U X/N EG N + -

S/P 5314 412600 Amounts Appropriated From Specific Invested TAFS - Receivable B D/C D B/P M F X SEQ/XXX U/E U X/K/N ES/ET N + - 7

S/P 5314 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D M F X XXX U/E U X/K/N EG N + -

S/P 5314 412700 Amounts Appropriated From Specific Invested TAFS - Payable B C D M F X SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 5314 413600 Contract Authority To Be Liquidated by Trust Funds B C D M X U U X/N ET N + -

S/P 5314 413700 Transfers of Contract Authority - Allocation B D/C D M F X U U X/N ET N + -

S/P 5314 413900 Contract Authority Carried Forward B D/C D M U U X/N EG/EP/ER/ES/ET N + - 7

S/P 5314 414900 Borrowing Authority Carried Forward B D/C D M F/P/T U U N EP/ER D/G + - 7

S/P 5314 414900 Borrowing Authority Carried Forward B D/C D M F/P/T U U X/N EG/EP/ER/ET N + - 7

S/P 5314 415300 Transfers of Contract Authority - Non-Allocation B D/C D M F BAL/NEW X U U X/N ET N + -

S/P 5314 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

B D/C D P/S M F X U U X/N EP/ES/ET N + -

S/P 5314 417100 Non-Allocation Transfers of Invested Balances - Receivable B D D P/S M F X SEQ/XXX U/E U X/K/N ES/ET N + -

S/P 5314 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P/S M F X SEQ/XXX U U X/N ES/ET N + -

S/P 5314 417200 Non-Allocation Transfers of Invested Balances - Payable B C D P/S M F X XXX U U X/N EP N + -

S/P 5314 420100 Total Actual Resources - Collected B D/C D M U U N EP/ER D/G + - 9

S/P 5314 420100 Total Actual Resources - Collected B D/C D/R M U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 5314 422100 Unfilled Customer Orders Without Advance B D/C R M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5314 422100 Unfilled Customer Orders Without Advance B D/C R M F X U U N EP G + - 7

Mandatory unobligated balance, start of year

Bulletin No. 2022-16 V SF 133/Sch P - 92 September 2022
Part 1

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Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 5314 422200 Unfilled Customer Orders With Advance B D/C R M E/F/N X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5314 422300 Uncollected Subsidy from Program Account B D D M F X U U N EP/ER D/G + -

S/P 5314 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5314 425100 Reimbursements Earned - Receivable B D/C R M E/F X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 7

S/P 5314 425100 Reimbursements Earned - Receivable B D/C R M F X U U N EP G + - 7

S/P 5314 428300 Interest Receivable From Treasury B D/C D M X U U N EP/ER D/G + -

S/P 5314 428300 Interest Receivable From Treasury B D/C D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 5314 428500 Receivable From the Liquidating Fund B D D M X U U N EP/ER D/G + -

S/P 5314 428500 Receivable From the Liquidating Fund B D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 5314 428600 Receivable From the Financing Fund B D D M X U U N EP/ER D/G + -

S/P 5314 428600 Receivable From the Financing Fund B D D M X U/E U X/K/N EC/EG/EM/EP/ER/TR N + -

S/P 5314 428700 Other Federal Receivables B D D M X U U N EP/ER D/G + -

S/P 5314 428700 Other Federal Receivables B D D M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 5314 429500 Adjustments to the Exchange Stabilization Fund (ESF) B D/C D M X U U N EP N + -

S/P 5314 436000 Appropriation Purpose Fulfilled - Balance Not Available B C D M X U U N EC/EG/EM/EP/ER/ES/ET/TR N + -

S/P 5314 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D B M F/P/T X SEQ U U X/N EP/ER/ES/ET N + - 8

S/P 5314 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D C M X SEQ U U X/N ES/ET N + - 8

S/P 5314 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D D M X OTR U/E U X/K/N ES/ET N + - 8

S/P 5314 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X SEQ U/E U X/K/N EP N + - 8

S/P 5314 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X OTR/SEQ/XXX U/E U X/K/N ES/ET N + - 8

S/P 5314 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S M X OTR/SEQ U/E U X/K/N EG/EP/ER/ET/TR N + - 8

S/P 5314 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D S M X SEQ U U X/N ES N + - 8

S/P 5314 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C R S M X SEQ U/E U X/K/N EG/EP/TR N + - 8

S 5314 438400 Temporary Reduction/Cancellation Returned by Appropriation B D/C D P M X SEQ E K/N EG N + - 8

S/P 5314 439400 Receipts Unavailable for Obligation Upon Collection B D/C D M X U U X/N ES/ET N + - 8

S/P 5314 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable B C D P/S M X U U N EP/ES/ET N + -

S/P 5314 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D C/P M X U U X/N ES/ET N + - 8

S/P 5314 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D P M X U U X/N EG N + - 8

S/P 5314 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Realized Current-Year 

Authority

B D/C D B M X U U X/N EP N + - 8

S/P 5314 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation B C D S M X U U X/N EG/EP/ER N + -

S/P 5314 480100 Undelivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G + - 11

Bulletin No. 2022-16 V SF 133/Sch P - 93 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

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USSGL 

Acct. USSGL Account Title

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Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 5314 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5314 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D/R A/B/E M BAL/NEW X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5314 480200 Undelivered Orders - Obligations, Prepaid/Advanced B D/C D A/B/E M X U U N EP/ER D/G + - 11

S/P 5314 490100 Delivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G + - 11

S/P 5314 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E M X U/E U X/K/N EC/EG/EM/EP/ER/ES/ET/TR N + - 11

S/P 5314 490800 Authority Outlayed Not Yet Disbursed B D/C D/R A/E M BAL/NEW X U U N EG/ER N + - 16

S/P 5321

S/P 5321 442000 Unapportioned Authority - Pending Rescission E C D D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5321 443000 Unapportioned Authority - OMB Deferral E C D D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5321 445000 Unapportioned - Unexpired Authority E D/C D M B/P/X U U N EP/ER D/G - + 10

S/P 5321 445000 Unapportioned - Unexpired Authority E D/C D D/M B/P/X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S 5321 445000 Unapportioned - Unexpired Authority E D/C D D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S/P 5321 451000 Apportionments E D/C D A/S M U U N EP/ER D/G - + 8

S/P 5321 451000 Apportionments E D/C D A/S D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5321 461000 Allotments - Realized Resources E D/C D A/S M U U N EP/ER D/G - + 8

S/P 5321 461000 Allotments - Realized Resources E D/C D A/S D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5321 462000 Unobligated Funds Exempt From Apportionment E D/C D A/S M B/P/X U U N EP/ER D/G - + 8

S/P 5321 462000 Unobligated Funds Exempt From Apportionment E D/C D A/S D/M B/P/X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5321 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund 

(ESF)

E D/C D E M U U N EG/EP N - +

S 5321 465000 Allotments - Expired Authority E D/C D A/B/E D/M B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S/P 5321 470000 Commitments - Programs Subject to Apportionment E D/C D A/S M U U N EP/ER D/G - + 8

S/P 5321 470000 Commitments - Programs Subject to Apportionment E D/C D A/S D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5321 472000 Commitments - Programs Exempt From Apportionment E C D A/S M U U N EP/ER D/G - +

S/P 5321 472000 Commitments - Programs Exempt From Apportionment E C D A/S D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5322

S/P 5322 442000 Unapportioned Authority - Pending Rescission E C R D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5322 443000 Unapportioned Authority - OMB Deferral E C R D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5322 445000 Unapportioned - Unexpired Authority E D/C R D/M B/P/X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S 5322 445000 Unapportioned - Unexpired Authority E D/C R D/M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S/P 5322 451000 Apportionments E D/C R A/S D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5322 461000 Allotments - Realized Resources E D/C R A/S D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5322 462000 Unobligated Funds Exempt From Apportionment E D/C R A/S D/M B/P/X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 5322 465000 Allotments - Expired Authority E D/C R A/B/E D/M B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S/P 5322 470000 Commitments - Programs Subject to Apportionment E D/C R A/S D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5322 472000 Commitments - Programs Exempt From Apportionment E C R A/S D/M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5323

Reimbursable unobligated balance, end of year

Discretionary unobligated balance, end of year

Direct unobligated balance, end of year

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USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 5323 442000 Unapportioned Authority - Pending Rescission E C D/R D U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5323 443000 Unapportioned Authority - OMB Deferral E C D/R D U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5323 445000 Unapportioned - Unexpired Authority E D/C D/R D B/P/X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S 5323 445000 Unapportioned - Unexpired Authority E D/C D/R D B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S/P 5323 451000 Apportionments E D/C D/R A/S D U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5323 461000 Allotments - Realized Resources E D/C D/R A/S D U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5323 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A/S D B/P/X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S 5323 465000 Allotments - Expired Authority E D/C D/R A/B/E D B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S/P 5323 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S D U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5323 472000 Commitments - Programs Exempt From Apportionment E C D/R A/S D U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5324

S/P 5324 442000 Unapportioned Authority - Pending Rescission E C D/R M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5324 443000 Unapportioned Authority - OMB Deferral E C D/R M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5324 445000 Unapportioned - Unexpired Authority E D/C D/R M B/P/X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S/P 5324 445000 Unapportioned - Unexpired Authority E D/C D M B/P/X U U N EP/ER D/G - + 10

S 5324 445000 Unapportioned - Unexpired Authority E D/C D/R M B/P E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S/P 5324 451000 Apportionments E D/C D/R A/S M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5324 451000 Apportionments E D/C D A/S M U U N EP/ER D/G - + 8

S/P 5324 461000 Allotments - Realized Resources E D/C D/R A/S M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5324 461000 Allotments - Realized Resources E D/C D A/S M U U N EP/ER D/G - + 8

S/P 5324 462000 Unobligated Funds Exempt From Apportionment E D/C D/R A/S M B/P/X U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5324 462000 Unobligated Funds Exempt From Apportionment E D/C D A/S M B/P/X U U N EP/ER D/G - + 8

S/P 5324 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund 

(ESF)

E D/C D E M U U N EG/EP N - +

S 5324 465000 Allotments - Expired Authority E D/C D/R A/B/E M B/P/X E K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 10

S/P 5324 470000 Commitments - Programs Subject to Apportionment E D/C D/R A/S M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5324 470000 Commitments - Programs Subject to Apportionment E D/C D A/S M U U N EP/ER D/G - + 8

S/P 5324 472000 Commitments - Programs Exempt From Apportionment E C D/R A/S M U U X/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5324 472000 Commitments - Programs Exempt From Apportionment E C D A/S M U U N EP/ER D/G - +

S/P

S/P 5331

S/P 5331 422300 Uncollected Subsidy from Program Account B D D M F X U U N EP/ER D/G - +

S/P 5331 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5331 428300 Interest Receivable From Treasury B D/C D M X U U N EP/ER D/G - +

S/P 5331 428300 Interest Receivable From Treasury B D/C D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5331 428500 Receivable From the Liquidating Fund B D D M X U U N EP/ER D/G - +

S/P 5331 428500 Receivable From the Liquidating Fund B D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

Mandatory unobligated balance, end of year

Obligated balance:

Direct obligated balance, start of year

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Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 5331 428600 Receivable From the Financing Fund B D D M X U U N EP/ER D/G - +

S/P 5331 428600 Receivable From the Financing Fund B D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5331 428700 Other Federal Receivables B D D M X U U N EP/ER D/G - +

S/P 5331 428700 Other Federal Receivables B D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5331 480100 Undelivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G - + 11

S/P 5331 480100 Undelivered Orders - Obligations, Unpaid B D/C D A/B/E D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5331 490100 Delivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G - + 11

S/P 5331 490100 Delivered Orders - Obligations, Unpaid B D/C D A/B/E D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5332

S/P 5332 422100 Unfilled Customer Orders Without Advance B D/C R D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5332 422100 Unfilled Customer Orders Without Advance B D/C R M F X U U N EP G - + 7

S/P 5332 425100 Reimbursements Earned - Receivable B D/C R M F X U U N EP G - + 7

S/P 5332 425100 Reimbursements Earned - Receivable B D/C R D/M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5332 480100 Undelivered Orders - Obligations, Unpaid B D/C R A/B/E D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5332 490100 Delivered Orders - Obligations, Unpaid B D/C R A/B/E D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5333

S/P 5333 422100 Unfilled Customer Orders Without Advance B D/C R D E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5333 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5333 425100 Reimbursements Earned - Receivable B D/C R D E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5333 428300 Interest Receivable From Treasury B D/C D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5333 428500 Receivable From the Liquidating Fund B D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5333 428600 Receivable From the Financing Fund B D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5333 428700 Other Federal Receivables B D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5333 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5333 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5334

S/P 5334 422100 Unfilled Customer Orders Without Advance B D/C R M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5334 422100 Unfilled Customer Orders Without Advance B D/C R M F X U U N EP G - + 7

S/P 5334 422300 Uncollected Subsidy from Program Account B D D M F X U U N EP/ER D/G - +

S/P 5334 422500 Expenditure Transfers From Trust Funds - Receivable B D/C D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5334 425100 Reimbursements Earned - Receivable B D/C R M F X U U N EP G - + 7

S/P 5334 425100 Reimbursements Earned - Receivable B D/C R M E/F X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5334 428300 Interest Receivable From Treasury B D/C D M X U U N EP/ER D/G - +

S/P 5334 428300 Interest Receivable From Treasury B D/C D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5334 428500 Receivable From the Liquidating Fund B D D M X U U N EP/ER D/G - +

S/P 5334 428500 Receivable From the Liquidating Fund B D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5334 428600 Receivable From the Financing Fund B D D M X U U N EP/ER D/G - +

Reimbursable obligated balance, start of year

Discretionary obligated balance, start of year

Mandatory obligated balance, start of year

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Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 5334 428600 Receivable From the Financing Fund B D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5334 428700 Other Federal Receivables B D D M X U U N EP/ER D/G - +

S/P 5334 428700 Other Federal Receivables B D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5334 480100 Undelivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G - + 11

S/P 5334 480100 Undelivered Orders - Obligations, Unpaid B D/C D/R A/B/E M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5334 490100 Delivered Orders - Obligations, Unpaid B D/C D A/B/E M X U U N EP/ER D/G - + 11

S/P 5334 490100 Delivered Orders - Obligations, Unpaid B D/C D/R A/B/E M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5341

S/P 5341 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C D D/M F B/P/X U/E U/E X/K/N ET N - +

S/P 5341 422300 Uncollected Subsidy from Program Account E D/C D M F B/P/X U U N EP/ER D/G - + 7

S/P 5341 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5341 422512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Receivable - Adjustments for Trust Fund Share - Prior Year

E D/C D S D B/P/X U U N EG N - + 5

S/P 5341 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D M F B/P/X U U N EP/ER D/G - +

S/P 5341 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5341 423400 Other Federal Receivables - Transferred E D/C D D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5341 428300 Interest Receivable From Treasury E D/C D M B/P/X U U N EP/ER D/G - +

S/P 5341 428300 Interest Receivable From Treasury E D/C D D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5341 428500 Receivable From the Liquidating Fund E D/C D M B/P U U N EP/ER D/G - +

S/P 5341 428500 Receivable From the Liquidating Fund E D D M X U U N EP/ER D/G - +

S/P 5341 428500 Receivable From the Liquidating Fund E D/C D D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5341 428500 Receivable From the Liquidating Fund E D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5341 428600 Receivable From the Financing Fund E D/C D M B/P U U N EP/ER D/G - +

S/P 5341 428600 Receivable From the Financing Fund E D D M X U U N EP/ER D/G - +

S/P 5341 428600 Receivable From the Financing Fund E D/C D D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5341 428600 Receivable From the Financing Fund E D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5341 428700 Other Federal Receivables E D/C D M B/P U U N EP/ER D/G - +

S/P 5341 428700 Other Federal Receivables E D D M X U U N EP/ER D/G - +

S/P 5341 428700 Other Federal Receivables E D/C D D/M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5341 428700 Other Federal Receivables E D D D/M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5341 480100 Undelivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 11

S/P 5341 480100 Undelivered Orders - Obligations, Unpaid E D/C D A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5341 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C D M F B/P/X U U N EP/ER D/G - +

S/P 5341 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C D D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5341 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D M B/P/X U U N EP/ER D/G - +

S/P 5341 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

Direct obligated balance, end of year

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Section V

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S/P 5341 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 8

S/P 5341 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5341 490100 Delivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 11

S/P 5341 490100 Delivered Orders - Obligations, Unpaid E D/C D A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5341 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C D M F B/P/X U U N EP/ER D/G - +

S/P 5341 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C D D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5341 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D M B/P/X U U N EP/ER D/G - +

S/P 5341 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5341 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 8

S/P 5341 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5342

S/P 5342 422100 Unfilled Customer Orders Without Advance E D/C R D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5342 422100 Unfilled Customer Orders Without Advance E D/C R M F X U U N EP G - + 7

S/P 5342 423000 Unfilled Customer Orders Without Advance - Transferred E D/C R D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5342 423300 Reimbursements Earned - Receivable - Transferred E D/C R D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5342 423400 Other Federal Receivables - Transferred E D/C R D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5342 425100 Reimbursements Earned - Receivable E D/C R D/M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5342 425100 Reimbursements Earned - Receivable E D/C R M F X U U N EP G - + 7

S/P 5342 480100 Undelivered Orders - Obligations, Unpaid E D/C R A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5342 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C R D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5342 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C R D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5342 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C R A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5342 490100 Delivered Orders - Obligations, Unpaid E D/C R A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5342 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C R D/M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5342 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C R D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5342 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C R A/B/E D/M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5343

S/P 5343 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C D D F B/P/X U/E U/E X/K/N ET N - +

S/P 5343 422100 Unfilled Customer Orders Without Advance E D/C R D E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5343 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D D B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

Discretionary obligated balance, end of year

Reimbursable obligated balance, end of year

Bulletin No. 2022-16 V SF 133/Sch P - 98 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 5343 422512 Offsetting Collections - Expenditure Transfer from Trust Funds - 

Receivable - Adjustments for Trust Fund Share - Prior Year

E D/C D S D B/P/X U U N EG N - + 5

S/P 5343 423000 Unfilled Customer Orders Without Advance - Transferred E D/C R D E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5343 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D D F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5343 423300 Reimbursements Earned - Receivable - Transferred E D/C R D E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5343 423400 Other Federal Receivables - Transferred E D/C D/R D F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5343 425100 Reimbursements Earned - Receivable E D/C R D E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5343 428300 Interest Receivable From Treasury E D/C D D B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5343 428500 Receivable From the Liquidating Fund E D/C D D B/P U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5343 428500 Receivable From the Liquidating Fund E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5343 428600 Receivable From the Financing Fund E D/C D D B/P U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5343 428600 Receivable From the Financing Fund E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5343 428700 Other Federal Receivables E D/C D D B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5343 428700 Other Federal Receivables E D D D X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5343 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E D B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5343 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C D/R D F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5343 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D/R D B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5343 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D/R A/B/E D B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5343 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5343 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C D/R D F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5343 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D/R D B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5343 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E D B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5344

S/P 5344 419900 Transfer of Expired Expenditure Transfers - Receivable E D/C D M F B/P/X U/E U/E X/K/N ET N - +

S/P 5344 422100 Unfilled Customer Orders Without Advance E D/C R M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5344 422100 Unfilled Customer Orders Without Advance E D/C R M F X U U N EP G - + 7

S/P 5344 422300 Uncollected Subsidy from Program Account E D/C D M F B/P/X U U N EP/ER D/G - + 7

S/P 5344 422500 Expenditure Transfers From Trust Funds - Receivable E D/C D M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5344 423000 Unfilled Customer Orders Without Advance - Transferred E D/C R M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5344 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D M F B/P/X U U N EP/ER D/G - +

S/P 5344 423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred E D/C D M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5344 423300 Reimbursements Earned - Receivable - Transferred E D/C R M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5344 423400 Other Federal Receivables - Transferred E D/C D/R M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5344 425100 Reimbursements Earned - Receivable E D/C R M E/F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 7

S/P 5344 425100 Reimbursements Earned - Receivable E D/C R M F X U U N EP G - + 7

S/P 5344 428300 Interest Receivable From Treasury E D/C D M B/P/X U U N EP/ER D/G - +

Mandatory obligated balance, end of year

Bulletin No. 2022-16 V SF 133/Sch P - 99 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 5344 428300 Interest Receivable From Treasury E D/C D M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5344 428500 Receivable From the Liquidating Fund E D/C D M B/P U U N EP/ER D/G - +

S/P 5344 428500 Receivable From the Liquidating Fund E D D M X U U N EP/ER D/G - +

S/P 5344 428500 Receivable From the Liquidating Fund E D/C D M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5344 428500 Receivable From the Liquidating Fund E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5344 428600 Receivable From the Financing Fund E D/C D M B/P U U N EP/ER D/G - +

S/P 5344 428600 Receivable From the Financing Fund E D D M X U U N EP/ER D/G - +

S/P 5344 428600 Receivable From the Financing Fund E D/C D M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5344 428600 Receivable From the Financing Fund E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/TR N - +

S/P 5344 428700 Other Federal Receivables E D/C D M B/P U U N EP/ER D/G - +

S/P 5344 428700 Other Federal Receivables E D D M X U U N EP/ER D/G - +

S/P 5344 428700 Other Federal Receivables E D/C D M B/P U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5344 428700 Other Federal Receivables E D D M X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5344 480100 Undelivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 11

S/P 5344 480100 Undelivered Orders - Obligations, Unpaid E D/C D/R A/B/E M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5344 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C D M F B/P/X U U N EP/ER D/G - +

S/P 5344 483100 Undelivered Orders - Obligations Transferred, Unpaid E D/C D/R M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5344 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D M B/P/X U U N EP/ER D/G - +

S/P 5344 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries

E D/C D/R M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5344 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 8

S/P 5344 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

E D/C D/R A/B/E M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

S/P 5344 490100 Delivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 11

S/P 5344 490100 Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 11

S/P 5344 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C D M F B/P/X U U N EP/ER D/G - +

S/P 5344 493100 Delivered Orders - Obligations Transferred, Unpaid E D/C D/R M F B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5344 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D M B/P/X U U N EP/ER D/G - +

S/P 5344 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - 

Obligations, Recoveries

E D/C D/R M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - +

S/P 5344 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D A/B/E M B/P/X U U N EP/ER D/G - + 8

S/P 5344 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid E D/C D/R A/B/E M B/P/X U/E U/E X/K/N EC/EG/EM/EP/ER/ES/ET/TR N - + 8

P

P 7000

UNFUNDED DEFICIENCIES

Unfunded deficiency, start of year (-)

Bulletin No. 2022-16 V SF 133/Sch P - 100 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

P 7010

P

P 7012

P

P 7020

P

S/P

S/P 1 When the SF 133/Schedule P line numbers use both a beginning (B) and 

ending (E) balance for the same USSGL account, the beginning balance is 

subtracted from the ending balance.

S/P 2 Anticipated amounts should be zero for the yearend preclosing trial 

balance.

S/P 3 The total of the specified balances in the USSGL accounts for this line 

should equal the beginning balances of USSGL accounts 445000, 465000, 

and 462000.

S/P 4 Refer to OMB Circular No. A-11 for detailed information on reporting 

Apport. Cat. B information.

S/P 5 USSGL account balance must be zero for the yearend preclosing trial 

balance.

S/P 6 Permutation available through FY 2022-12 GTAS Reporting Window 

(including FY 2022-12 GTAS revision window.)

FOOTNOTES AND ADDITIONAL INFORMATION:

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Budgetary resources used to liquidate deficiencies

This line is not required to be supported by the USSGL at this time, but will be required in the future.

Unfunded deficiency, end of year (-)

This line is not required to be supported by the USSGL at this time, but will be required in the future.

New deficiency (-)

Bulletin No. 2022-16 V SF 133/Sch P - 101 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 7 For TAFs approved as exceptions (including abnormal beginning and 

ending balances) to GTAS validation 122 thru FY 2022-08 GTAS reporting 

window, domain value "C" (for credit) is only shown in the GTAS attribute 

"Debit/Credit" column to allow agencies to continue to report abnormal 

balances for these TAFs while working on resolving their recording and 

reporting issues. Any credit balance with a Prior-Year Adjustment attribute 

domain value "B" or "P" is always permitted where appropriate.

S/P 8 For TAFs approved as exceptions (including abnormal beginning and 

ending balances) to GTAS validation 122 thru FY 2022-08 GTAS reporting 

window, domain value "D" (for debit) is only shown in the GTAS attribute 

"Debit/Credit" column to allow agencies to report abnormal balances for 

these TAFs while working on resolving their recording and reporting 

issues. Any debit balance with a Prior-Year Adjustment attribute domain 

value "B" or "P" is always permitted where appropriate.

S/P 9 A domain value "C" (for credit) is only shown in the GTAS attribute 

"Debit/Credit" column to allow agencies to continue to report abnormal 

balances while working on resolving their recording and reporting issues. 

Abnormal BEGINNING balances permitted thru FY 2023-12 GTAS 

reporting window. All abnormal ENDING balances must be resolved 

before the FY 2023-09 GTAS reporting window. Any credit balance with a 

Prior-Year Adjustment attribute domain value "B" or "P" is always 

permitted where appropriate.

S/P 10 A domain value "D" (for debit) is only shown in the GTAS attribute 

"Debit/Credit" column to allow agencies to continue to report abnormal 

balances while working on resolving their recording and reporting issues. 

Abnormal BEGINNING balances permitted thru FY 2023-12 GTAS 

reporting window. All abnormal ENDING balances must be resolved 

before the FY 2023-09 GTAS reporting window. Any debit balance with a 

Prior-Year Adjustment attribute domain value "B" or "P" is always 

permitted where appropriate.

Bulletin No. 2022-16 V SF 133/Sch P - 102 September 2022
Part 1

SUPPLEMENT

Assoc. 

Report

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Debit/ 

Credit

Reimb 

Flag

Apport 

Cat

Auth 

Type

Avail 

Time

BEA 

Cat

Borrow 

Source

Fed/ 

Nonfed

Year of 

BA

PY 

Adj Reduction Type

TAS 

Status 

SF 133

TAS 

Status 

Sch P

Trans. 

Code Fund Type

Financing 

Account 

Code Debit Credit

Addl. 

Info.

Fiscal Year 2022 Reporting

Section V

USSGL Crosswalk - SF 133 and Schedule P - Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

S/P 11 A domain value "D" (for debit) is only shown in the GTAS attribute 

"Debit/Credit" column to allow agencies to continue to report abnormal 

balances while working on resolving their recording and reporting issues. 

Abnormal BEGINNING balances permitted thru FY 2024-12 GTAS 

reporting window. All abnormal ENDING balances must be resolved 

before the FY 2024-09 GTAS reporting window. Any debit balance with a 

Prior-Year Adjustment attribute domain value "B" or "P" is always 

permitted where appropriate.

S/P 12 Domain value "C" (for credit) is only shown in the GTAS attribute 

"Debit/Credit" column to allow agencies to continue to report abnormal 

balances for these TAFs while working on resolving their recording and 

reporting issues THRU FY 2022-12 GTAS REPORTING WINDOW. 

For FY 2023 USSGL to SF 133/Schedule P crosswalk, domain value "C" 

will be removed.

S/P 13 Domain value "C" (for credit) in the GTAS attribute "Debit/Credit" column 

is only applicable to fund families that record repayable advances.

S/P 14 Domain value "C" (for credit) in the GTAS attribute "Debit/Credit" column 

is only applicable to fund families at a Budget Object Class (BOC) level. 

While this abnormal balance is permitted at a BOC level, it is not permitted 

at a TAFS level. Agencies are required to pass the fatal GTAS edits 161 

and 162.

S/P 15 Domain value "D" (for debit) in the GTAS attribute "Debit/Credit" column 

is only applicable to fund families at a Budget Object Class (BOC) level. 

While this abnormal balance is permitted at a BOC level, it is not permitted 

at a TAFS level. Agencies are required to pass the fatal GTAS edits 161 

and 162.

S/P 16 Domain value "D" (for debit) in the GTAS attribute "Debit/Credit" column 

is only applicable to the legislative branch.

Bulletin No. 2022-16 V SF 133/Sch P - 103 September 2022
Part 1, Section VI: USSGL Crosswalks to Reclassified 

Statements

This section includes crosswalks for use in Fiscal Year 2022 GTAS Reporting. These crosswalks map 

USSGL accounts to external reports in accordance with TFM Volume I, Part 2, Chapter 4700, Federal 

Entity Reporting Requirements for the Financial Report of the United States Government. Each report 

crosswalk lists the proper USSGL accounts and applicable attributes for each line and/or column on the 

reports. Attributes identify information subsidiary to the basic 6-digit USSGL accounts. This subsidiary 

information is necessary to meet external reporting requirements. See Section IV for additional information 

on attributes.

The following are crosswalks from the USSGL Chart of Accounts to standard external reports required by 

Fiscal Service:

Section VI Page Number

USSGL Crosswalk Reclassified Balance Sheet (RBS) VI RBS - 1

USSGL Crosswalk Reclassified Statement of Net Cost (RSNC) VI RSNC - 1

USSGL Crosswalk Reclassified Statement of Operations and 

Changes in Net Position (RSOCNP)

VI RSOCNP - 1

Page 1 of 1
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

1

1 101000 Fund Balance With Treasury E G E/U

1 109000 Fund Balance With Treasury While Awaiting a Warrant E G E/U

2

2.1

2.1 161000 Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F E/U

2.1 161100 Discount on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F E/U

2.1 161200 Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E F E/U

2.1 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the Fiscal 

Service

E F E/U

2.1 161800 Market Adjustment - Investments E F E/U

2.1 162000 Investments in Securities Other Than the Bureau of the 

Fiscal Service Securities

E F E/U

2.1 162100 Discount on Securities Other Than the Bureau of the 

Fiscal Service Securities

E F E/U

2.1 162200 Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E F E/U

2.1 162300 Amortization of Discount and Premium on Securities 

Other Than the Bureau of the Fiscal Service Securities

E F E/U

2.1 163000 Investments in U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

E F E/U

2.1 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued 

by the Bureau of the Fiscal Service

E F E/U

2.1 163300 Amortization of Discount on U.S. Treasury Zero 

Coupon Bonds Issued by the Bureau of the Fiscal 

Service

E F E/U

2.1 164300 Allowance for Subsidy - Preferred Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E F E/U

2.1 169000 Other Investments E F E/U

2.2

2.2 134200 Interest Receivable - Investments E F E/U 7

3

3.1

3.1 198100 Receivable from Custodian or Non-Entity Assets 

Receivable From a Federal Agency - Other Than the 

General Fund of the U.S. Government

E F E/U

3.2

3.2 192300 Contingent Receivable for Capital Transfers E F E/U

3.2 192500 Capital Transfers Receivable E F E/U

3.3

3.3 132000 Funded Employment Benefit Contributions Receivable E F E/U 7

3.3 132100 Unfunded FECA Benefit Contributions Receivable E F U 7

3.4

3.4 131000 Accounts Receivable E F E/U 7

3.4 131900 Allowance for Loss on Accounts Receivable E F E/U 7

Asset for agency's custodial and non-entity liabilities - other than the General 

Fund of the U.S. Government (RC 10)

Accounts receivable, capital transfers (RC 12)

Benefit program contributions receivable (RC 21)

Accounts receivable, net (RC 22)

Fund Balance with Treasury (Note 3) (RC 40)

Investments, net (Note 5)

Federal investments (Note 5) (RC 01)

Interest receivable - investments (Note 5) (RC 02)

Accounts receivable, net (Note 6)

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

Assets (Note 2)

Intra-governmental

Bulletin No. 2022-12 VI RBS - 1 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

3.4 136000 Penalties and Fines Receivable - Not Otherwise 

Classified

E F E/U 7

3.4 136700 Allowance for Loss on Penalties and Fines Receivable - 

Not Otherwise Classified

E F E/U 7

3.4 137000 Administrative Fees Receivable - Not Otherwise 

Classified

E F E/U 7

3.4 137700 Allowance for Loss on Administrative Fees Receivable - 

Not Otherwise Classified

E F E/U 7

3.5

3.5 133000 Receivable for Transfers of Currently Invested Balances E F E/U 7

3.5 133500 Expenditure Transfers Receivable E F E/U 7

3.5 139000 Appropriated Dedicated Collections Receivable E F E/U

4

4.1

4.1 134000 Interest Receivable - Not Otherwise Classified E F E/U 7

4.1 134100 Interest Receivable - Loans E F E/U 7

4.2

4.2 135000 Loans Receivable E F E/U 7

4.2 135100 Capitalized Loan Interest Receivable - Non-Credit 

Reform

E F E/U 7

4.2 136100 Penalties and Fines Receivable - Loans E F E/U 7

4.2 137100 Administrative Fees Receivable - Loans E F E/U 7

5

5 141000 Advances and Prepayments E F E/U 7

6

6.1

6.1 192100 Receivable From Appropriations E G E/U

6.1 199000 Other Assets E G E/U

6.1 199010 Other Assets - General Fund of the U.S. Government E F U

6.2

6.2 198000 Asset for Agency's Custodial and Non-Entity Liabilities -

General Fund of the U.S. Government

EF U

6.3

6.3 199000 Other Assets E F E/U

7

8

8 110100 General Fund of the U.S. Government's Operating Cash E N U

8 110300 Restricted Operating Cash E N U

8 110900 Checks Outstanding E N U

8 111000 Undeposited Collections E N E/U

8 112000 Imprest Funds E N E/U

8 112500 U.S. Debit Card Funds E N E/U

8 113000 Funds Held Outside of Treasury - Budgetary E N E/U

8 113500 Funds Held Outside of Treasury - Non-Budgetary E N E/U

8 113510 Restricted Cash Held Outside of Treasury - NonBudgetaryE N E/U

8 114500 Cash Held by U.S. Disbursing Officers Outside the 

Treasury's General Account

EN U

Other than intra-governmental

Cash and other monetary assets* (Note 4)

Other assets (RC 30)

Asset for agency's custodial and non-entity liabilities (RC 46)

Other Assets (RC 22)

Total Intra-governmental

This line is calculated. Equals sum of line 1 through 6

Loans receivable, net

Interest receivable - loans and not otherwise classified (RC 04)

Loans receivable (RC 17)

Advances and prepayments (RC 23)

Other Assets (Note 12)

Transfers receivable (RC 27)

Bulletin No. 2022-12 VI RBS - 2 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

8 119000 Other Cash E N E/U

8 119090 Other Cash - International Monetary Fund E U

8 119305 International Monetary Fund - Letter of Credit E U

8 119306 International Monetary Fund - Receivable/Payable 

Currency Valuation Adjustment

E U

8 119307 International Monetary Fund - Dollar Deposits With the 

IMF

E U

8 119309 International Monetary Fund - Currency Holdings E U

8 119333 International Monetary Fund - Reserve Position E U

8 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of 

Special Drawing Rights (SDR)

E N E/U

8 119500 Other Monetary Assets E N E/U

8 120000 Foreign Currency E N E/U

8 120500 Foreign Currency Denominated Equivalent Assets E N E

8 120900 Uninvested Foreign Currency E N E

8 123500 Foreign Currency Held Outside Of Treasury - NonBudgetaryE N E/U

8 134400 Interest Receivable on Special Drawing Rights (SDR) E N E

8 138400 Interest Receivable - Foreign Currency Denominated 

Assets

EN E

8 153100 Seized Monetary Instruments E N E/U

8 153200 Seized Cash Deposited E N E/U

9

9 131000 Accounts Receivable E N E/U

9 131900 Allowance for Loss on Accounts Receivable E N E/U

9 132000 Funded Employment Benefit Contributions Receivable E N E/U

9 132100 Unfunded FECA Benefit Contributions Receivable E N U

9 132500 Taxes Receivable E N E/U

9 132900 Allowance for Loss on Taxes Receivable E N E/U

9 134000 Interest Receivable - Not Otherwise Classified E N E/U

9 134300 Interest Receivable - Taxes E N E/U

9 134700 Allowance for Loss on Interest Receivable - Not 

Otherwise Classified

E N E/U

9 134800 Allowance for Loss on Interest Receivable - Taxes E N E/U

9 136000 Penalties and Fines Receivable - Not Otherwise 

Classified

E N E/U

9 136300 Penalties and Fines Receivable - Taxes E N E/U

9 136700 Allowance for Loss on Penalties and Fines Receivable - 

Not Otherwise Classified

E N E/U

9 136800 Allowance for Loss on Penalties and Fines Receivable - 

Taxes

E N E/U

9 137000 Administrative Fees Receivable - Not Otherwise 

Classified

E N E/U

9 137300 Administrative Fees Receivable - Taxes E N E/U

9 137400 Criminal Restitution Receivable E N E/U

9 137700 Allowance for Loss on Administrative Fees Receivable - 

Not Otherwise Classified

E N E/U

9 137800 Allowance for Loss on Administrative Fees Receivable - 

Taxes

E N E/U

9 137900 Allowance for Loss on Criminal Restitution Receivable E N E/U

10

10 134100 Interest Receivable - Loans E N E/U

10 134500 Allowance for Loss on Interest Receivable - Loans E N E/U

10 135000 Loans Receivable E N E/U

10 135090 Loans Receivable - International Monetary Fund E U

10 135900 Allowance for Loss on Loans Receivable E N E/U

Accounts receivable, net (Notes 6 and 7)

Loans receivable, net (Note 8)

Bulletin No. 2022-12 VI RBS - 3 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

10 135990 Allowance for Loss on Loans Receivable - International 

Monetary Fund

E U

10 136100 Penalties and Fines Receivable - Loans E N E/U

10 136500 Allowance for Loss on Penalties and Fines Receivable - 

Loans

E N E/U

10 137100 Administrative Fees Receivable - Loans E N E/U

10 137500 Allowance for Loss on Administrative Fees Receivable - 

Loans

E N E/U

10 138000 Loans Receivable - Troubled Assets Relief Program E N E/U

10 138100 Interest Receivable - Loans - Troubled Assets Relief 

Program

E N E/U

10 138500 Allowance for Loss on Interest Receivable - Loans - 

Troubled Assets Relief Program

E N E/U

10 138900 Allowance for Subsidy - Loans - Troubled Assets Relief 

Program

E N E/U

10 139900 Allowance for Subsidy E N E/U

10 155100 Foreclosed Property E N E/U

10 155900 Foreclosed Property - Allowance E N E/U

10 164200 Preferred Stock Accounted for Under the Provisions of 

the Federal Credit Reform Act

E N E/U

10 164300 Allowance for Subsidy - Preferred Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E N E/U

10 164400 Common Stock Accounted for Under the Provisions of 

the Federal Credit Reform Act

E N E/U

10 164500 Allowance for Subsidy - Common Stock Accounted for 

Under the Provisions of the Federal Credit Reform Act

E N E/U

10 164600 Discount on Securities Account for Under the 

Provisions of the Federal Credit Reform Act

E N E/U

10 164700 Premium on Securities Accounted for Under the 

Provisions of the Federal Credit Reform Act

E N E/U

11

11 151100 Operating Materials and Supplies Held for Use E E/U

11 151200 Operating Materials and Supplies Held in Reserve for 

Future Use

E E/U

11 151300 Operating Materials and Supplies - Excess, Obsolete, 

and Unserviceable

E E/U

11 151400 Operating Materials and Supplies Held for Repair E E/U

11 151600 Operating Materials and Supplies in Development E E/U

11 151900 Operating Materials and Supplies - Allowance E E/U

11 152100 Inventory Purchased for Resale E E/U

11 152200 Inventory Held in Reserve for Future Sale E E/U

11 152300 Inventory Held for Repair E E/U

11 152400 Inventory - Excess, Obsolete, and Unserviceable E E/U

11 152500 Inventory - Raw Materials E E/U

11 152600 Inventory - Work-in-Process E E/U

11 152700 Inventory - Finished Goods E E/U

11 152900 Inventory - Allowance E E/U

11 154100 Forfeited Property Held for Sale E N E/U

11 154200 Forfeited Property Held for Donation or Use E N E/U

11 154900 Forfeited Property - Allowance E N E/U

11 156100 Commodities Held Under Price Support and 

Stabilization Support Programs

E N E/U

11 156900 Commodities - Allowance E N E/U

11 157100 Stockpile Materials Held in Reserve E N E/U

11 157200 Stockpile Materials Held for Sale E N E/U

11 159100 Other Related Property E N E/U

11 159900 Other Related Property - Allowance E N E/U

Inventory and related property, net (Note 9)

Bulletin No. 2022-12 VI RBS - 4 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

12

12 171100 Land and Land Rights E E/U

12 171200 Improvements to Land E E/U

12 171900 Accumulated Depreciation on Improvements to Land E E/U

12 172000 Construction-in-Progress E E/U

12 173000 Buildings, Improvements, and Renovations E E/U

12 173900 Accumulated Depreciation on Buildings, Improvements, 

and Renovations

E E/U

12 174000 Other Structures and Facilities E E/U

12 174900 Accumulated Depreciation on Other Structures and 

Facilities

E E/U

12 175000 Equipment E E/U

12 175900 Accumulated Depreciation on Equipment E E/U

12 181000 Assets Under Capital Lease E E/U

12 181900 Accumulated Depreciation on Assets Under Capital 

Lease

E E/U

12 182000 Leasehold Improvements E E/U

12 182900 Accumulated Amortization on Leasehold Improvements E E/U

12 183000 Internal-Use Software E E/U

12 183200 Internal-Use Software in Development E E/U

12 183900 Accumulated Amortization on Internal-Use Software E E/U

12 184000 Other Natural Resources E E/U

12 184900 Allowance for Depletion E E/U

12 189000 Other General Property, Plant, and Equipment E E/U

12 189900 Accumulated Depreciation on Other General Property, 

Plant, and Equipment

E E/U

13

13 141000 Advances and Prepayments E N E/U

14

14 134200 Interest Receivable - Investments E N E/U

14 134600 Allowance for Loss on Interest Receivable - Investments E N E/U

14 161000 Investments in U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N E/U

14 161100 Discount on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N E/U

14 161200 Premium on U.S. Treasury Securities Issued by the 

Bureau of the Fiscal Service

E N E/U

14 161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the Fiscal 

Service

E N E/U

14 161800 Market Adjustment - Investments E E/N E/U

14 162000 Investments in Securities Other Than the Bureau of the 

Fiscal Service Securities

E E/N E/U 3

14 162100 Discount on Securities Other Than the Bureau of the 

Fiscal Service Securities

E N E/U 3

14 162200 Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

E N E/U 3

14 162300 Amortization of Discount and Premium on Securities 

Other Than the Bureau of the Fiscal Service Securities

E N E/U 3

14 167000 Foreign Investments E N E

14 167100 Discount on Foreign Investments E N E

14 167200 Premium on Foreign Investments E N E

14 167900 Foreign Exchange Rate Revalue Adjustments - 

Investments

EN E

General property, plant, and equipment, net (Note 10)

Advances and prepayments

Investments,net (Note 5)

Bulletin No. 2022-12 VI RBS - 5 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

14 169000 Other Investments E N E/U 3

15

15

16

16 165000 Preferred Stock in Federal Government Sponsored 

Enterprise

E N E/U

16 165100 Market Adjustment - Senior Preferred Stock in Federal 

Government Sponsored Enterprise

E N E/U

16 165200 Common Stock Warrants in Federal Government 

Sponsored Enterprise

E N E/U

16 165300 Market Adjustment - Common Stock Warrants in 

Federal Government Sponsored Enterprise

E N E/U

17

17 199000 Other Assets E N E/U 4

17 199500 General Property, Plant, and Equipment Permanently 

Removed but Not Yet Disposed

E N E/U

18

19

20

21

21 201000 Liability for Fund Balance With Treasury E F U

21 209010 Liability for Fund Balance While Awaiting a Warrant E F U

22

22.1

22.1 292300 Contingent Liability for Capital Transfers E F E/U

22.1 297000 Liability for Capital Transfers E F E/U

22.2

22.2 211000 Accounts Payable E F E/U

22.2 212000 Disbursements in Transit E F E/U

22.2 213000 Contract Holdbacks E F E/U

22.2 217000 Subsidy Payable to the Financing Account E F E/U

22.2 294000 Capital Lease Liability E F E/U

22.2 296000 Accounts Payable From Canceled Appropriations E F E/U

22.3

22.3 215000 Payable for Transfers of Currently Invested Balances E F E/U 7

22.3 215500 Expenditure Transfers Payable E F E/U 7

22.3 299100 Other Liabilities - Reductions E F E/U

22.3 299200 Appropriated Dedicated Collections Liability E F E/U

23

23.1

23.1 253000 Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E F E/U 7

23.1 253100 Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E F E/U 7

23.1 253200 Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E F E/U 7

Federal debt (RC 01)

Accounts payable (Note 17)

Accounts payable, capital transfers (RC 12)

Accounts payable (RC 22)

Transfers payable (RC 27)

Federal debt and interest payable (Note 14)

This line is calculated. Equals sum of lines 7 and 18.

Stewardship PP&E (Note 11)

Liabilities: (Note 13)

Intra-governmental

[Liability for Fund Balance with Treasury [for General fund only]] (RC 40)

Investments in government-sponsored enterprises

Other assets (Note 12)

Total other than intra-governmental

This line is calculated. Equals sum of lines 8 through 17.

Total assets

Investment in special purpose vehicles

Bulletin No. 2022-12 VI RBS - 6 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

23.1 253300 Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E F E/U 7

23.1 253400 Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E F E/U 7

23.1 254000 Participation Certificates E F E/U 7

23.2

23.2 214200 Accrued Interest Payable - Debt E F E/U 7

24

24.1

24.1 214000 Accrued Interest Payable - Not Otherwise Classified E F E/U

24.1 214100 Accrued Interest Payable - Loans E F E/U 7

24.2

24.2 251000 Principal Payable to the Bureau of the Fiscal Service E F E/U

24.2 251100 Capitalized Loan Interest Payable - Non-Credit Reform E F E/U

24.2 252000 Principal Payable to the Federal Financing Bank E F E/U

24.2 259000 Other Debt E F E/U

25

25 231000 Liability for Advances and Prepayments E F E/U 7

25 232000 Other Deferred Revenue E F E/U

26

26.1

26.1 221300 Employer Contributions and Payroll Taxes Payable E Z E/U

26.1 222500 Unfunded FECA Liability E Z E/U

26.1 229000 Other Unfunded Employment Related Liability E Z E/U

26.1 240000 Liability for Non-Fiduciary Deposit Funds and 

Undeposited Collections

E Z E/U

26.1 241000 Liability for Clearing Accounts E Z E/U

26.1 299000 Other Liabilities Without Related Budgetary 

Obligations

E Z E/U

26.2

26.2 259000 Other Debt E G E/U

26.2 299000 Other Liabilities Without Related Budgetary 

Obligations

E G E/U

26.2 299010 Other Liabilities Without Related Budgetary 

Obligations - General Fund of the U.S. Government

EF U

26.2 299100 Other Liabilities - Reductions E G E/U

26.2 299110 Reductions of Other Liabilities - General Fund of the 

U.S. Government

EF U

26.3

26.3 298000 Custodial Liability E G E/U

26.3 298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity

E G E/U

26.4

26.4 298000 Custodial Liability E F E/U

26.4 298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity

E F E/U

26.5

26.5 221300 Employer Contributions and Payroll Taxes Payable E F E/U

Liability to agency other than the General Fund of the U.S. Government for 

custodial and other non-entity assets (RC 10)

Other current liabilities - Benefit contributions payable (Note 15) (RC 21)

Advances from others and deferred revenue (RC 23)

Other Liabilities (Note 17)

Other liabilities (without reciprocals) (Note 15) (RC 29)

Other liabilities (Note 17) (RC 30)

Liability to the General Fund of the U.S. Government for custodial and other 

non-entity assets (Note 17) (RC 46)

Interest payable - debt (RC 02)

Debt (Note 14B)

Interest payable - loans and not otherwise classified (RC 04)

Loans payable (RC 17)

Bulletin No. 2022-12 VI RBS - 7 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

26.5 221500 Other Post Employment Benefits Due and Payable E F E/U

26.5 222500 Unfunded FECA Liability E F E/U

26.5 229000 Other Unfunded Employment Related Liability E F E/U

26.6

26.6 219000 Other Liabilities With Related Budgetary Obligations E F E/U

26.6 299000 Other Liabilities Without Related Budgetary 

Obligations

E F E/U

27

28

28 211000 Accounts Payable E N E/U

28 212000 Disbursements in Transit E N E/U

28 214000 Accrued Interest Payable - Not Otherwise Classified E N E/U

28 296000 Accounts Payable From Canceled Appropriations E N E/U

29

29 214100 Accrued Interest Payable - Loans E N E/U

29 214200 Accrued Interest Payable - Debt E N E/U

29 253000 Securities Issued by Federal Agencies Under General 

and Special Financing Authority

E N E/U

29 253100 Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E N E/U

29 253200 Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E N E/U

29 253300 Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E N E/U

29 253400 Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special Financing 

Authority

E N E/U

29 254000 Participation Certificates E N E/U

29 259000 Other Debt E N E/U

30

30 219100 Liability for Employer Benefits and Claims Incurred but 

Not Reported

E N E/U

30 221300 Employer Contributions and Payroll Taxes Payable E N E/U

30 221500 Other Post Employment Benefits Due and Payable E N E/U

30 221600 Pension Benefits Due and Payable to Beneficiaries E N E/U

30 221700 Benefit Premiums Payable to Carriers E N E/U

30 221800 Life Insurance Benefits Due and Payable to 

Beneficiaries

E N E/U

30 222000 Unfunded Leave E N E/U

30 229000 Other Unfunded Employment Related Liability E N E/U

30 261000 Actuarial Pension Liability E N E/U

30 262000 Actuarial Health Insurance Liability E N E/U

30 263000 Actuarial Life Insurance Liability E N E/U

30 265000 Actuarial FECA Liability E N E/U

30 269000 Other Actuarial Liabilities E N E/U

31

31 299500 Estimated Cleanup Cost Liability E N E/U

32

32 216000 Entitlement Benefits Due and Payable E N E/U

33

Benefits due and payable

Loan guarantee liabilities (Note 8)

Other than intra-governmental

Accounts payable

Federal debt and interest payable (Note 14)

Federal employee and veteran benefits payable* (Note 15)

Environmental and disposal liabilities (Note 16)

Other liabilities (RC 22)

Total Intra-governmental

This line is calculated. Equals sum of lines 21 through 26.

Bulletin No. 2022-12 VI RBS - 8 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

33 218000 Loan Guarantee Liability E N E/U

34

34 211200 Accounts Payable for Federal Government Sponsored 

Enterprise

E N E/U

34 292200 Contingent Liabilities - Federal Government Sponsored 

Enterprise

E N E/U

35

35 220000 Liability for Unpaid Insurance Claims E N E/U

35 220500 Liability for Unearned Insurance Premiums E N E/U

35 266000 Actuarial Liabilities for Federal Insurance and 

Guarantee Programs

E N E/U

36

36 231000 Liability for Advances and Prepayments E N E/U

36 232000 Other Deferred Revenue E N E/U

37

37 201000 Liability for Fund Balance With Treasury E N U

37 213000 Contract Holdbacks E N E/U

37 219000 Other Liabilities With Related Budgetary Obligations E N E/U

37 219200 Special Drawing Right (SDR) Certificates Issued to 

Federal Reserve Banks

EN E

37 219300 Allocation of Special Drawing Rights (SDRs) E N E

37 221000 Accrued Funded Payroll and Leave E N E/U

37 221100 Withholdings Payable E N E/U

37 240000 Liability for Non-Fiduciary Deposit Funds and 

Undeposited Collections

E N E/U

37 241000 Liability for Clearing Accounts E N E/U

37 267000 Actuarial Liabilities for Treasury-Managed Benefit 

Programs

E N E/U

37 291000 Prior Liens Outstanding on Acquired Collateral E N E/U

37 292000 Contingent Liabilities E N E/U

37 294000 Capital Lease Liability E N E/U

37 298000 Custodial Liability E N E/U 2

37 299000 Other Liabilities Without Related Budgetary 

Obligations

E N E/U

38

39

40

41

41.1

41.1 309000 Unexpended Appropriations While Awaiting a Warrant E G E

41.1 310000 Unexpended Appropriations - Cumulative B E

41.1 310100 Unexpended Appropriations - Appropriations Received E G E

41.1 310200 Unexpended Appropriations - Transfers-In E F E

41.1 310300 Unexpended Appropriations - Transfers-Out E F E

41.1 310500 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG E

41.1 310600 Unexpended Appropriations - Adjustments E G E

41.1 310700 Unexpended Appropriations - Used - Accrued E G E

Commitments and Contingencies (Note 20)

Net position:

Total Unexpended Appropriation (Consolidated)

Unexpended appropriations - Funds from Dedicated Collections (Note 21)

Other liabilities (Notes 18, 19, and 20)

Total other than intra-governmental

This line is calculated. Equals sum of lines 28 through 37.

Total liabilities

This line is calculated. Equals sum of lines 27 and 38.

Liabilities to Government-sponsored enterprises

Insurance and guarantee program liabilities

Advances from others and deferred revenue

Bulletin No. 2022-12 VI RBS - 9 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

41.1 310710 Unexpended Appropriations - Used - Disbursed E G E

41.1 310800 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG E

41.1 310900 Unexpended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG E

41.2

41.2 309000 Unexpended Appropriations While Awaiting a Warrant E G U

41.2 309010 Appropriations Outstanding - Warrants to be Issued E F U

41.2 310000 Unexpended Appropriations - Cumulative B U

41.2 310100 Unexpended Appropriations - Appropriations Received E G U

41.2 310200 Unexpended Appropriations - Transfers-In E F U

41.2 310300 Unexpended Appropriations - Transfers-Out E F U

41.2 310500 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG U

41.2 310600 Unexpended Appropriations - Adjustments E G U

41.2 310700 Unexpended Appropriations - Used - Accrued E G U

41.2 310710 Unexpended Appropriations - Used - Disbursed E G U

41.2 310800 Unexpended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG U

41.2 310900 Unexpended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG U

41.2 320000 Appropriations Outstanding - Cumulative B U

41.2 320100 Appropriations Outstanding - Warrants Issued E F U

41.2 320110 Appropriations Outstanding - Transfers E F U

41.2 320600 Appropriations Outstanding - Adjustments E F U

41.2 320700 Appropriations Outstanding - Used - Accrued E F U

41.2 320710 Appropriations Outstanding - Used - Disbursed E F U

41.2 320800 Appropriations Outstanding - Prior-Period Adjustments E F U

41.3

42

42.1

42.1 331000 Cumulative Results of Operations B E

42.1 510000 Revenue From Goods Sold E F/N E

42.1 510900 Contra Revenue for Goods Sold E F/N E

42.1 520000 Revenue From Services Provided E F/N E

42.1 520900 Contra Revenue for Services Provided E F/N E

42.1 531000 Interest Revenue - Other E F/N E

42.1 531100 Interest Revenue - Investments E F/N E

42.1 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N E

42.1 531300 Interest Revenue - Subsidy Amortization E N E

42.1 531400 Dividend Income Accounted for Under the Provisions 

of the Federal Credit Reform Act

EN E

42.1 531500 Contra Revenue for Dividend Income Accounted for 

Under the Provisions of the Federal Credit Reform Act

EN E

42.1 531700 Contra Revenue for Interest Revenue - Loans 

Receivable

E F/N E

42.1 531800 Contra Revenue for Interest Revenue - Investments E F/N E

42.1 531900 Contra Revenue for Interest Revenue - Other E F/N E

42.1 532000 Penalties and Fines Revenue E N E

42.1 532400 Contra Revenue for Penalties and Fines E N E

42.1 532500 Administrative Fees Revenue E F/N E

Total Unexpended Appropriations - Eliminations Between Dedicated and All 

Other

Any eliminations between funds needed to trace to Net Position

Total Cumulative Results of Operations (Consolidated)

Cumulative results of operations - Funds from Dedicated Collections (Note 21)

Unexpended appropriations - Funds from other than Dedicated Collections

Bulletin No. 2022-12 VI RBS - 10 June 2022
Part 1

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Acct. USSGL Account Title

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Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

42.1 532900 Contra Revenue for Administrative Fees E F/N E

42.1 540000 Funded Benefit Program Revenue E F/N E

42.1 540900 Contra Revenue for Funded Benefit Program Revenue E F/N E

42.1 550000 Insurance and Guarantee Premium Revenue E N E

42.1 550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue

EN E

42.1 560000 Donated Revenue - Financial Resources E N E

42.1 560900 Contra Revenue for Donations - Financial Resources E N E

42.1 561000 Donated Revenue - Non-Financial Resources E N E

42.1 561900 Contra Donated Revenue - Nonfinancial Resources E N E

42.1 564000 Forfeiture Revenue - Cash and Cash Equivalents E N E

42.1 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N E

42.1 565000 Forfeiture Revenue - Forfeitures of Property E N E

42.1 565900 Contra Forfeiture Revenue - Forfeitures of Property E N E

42.1 570000 Expended Appropriations - Used - Accrued E G E

42.1 570010 Expended Appropriations - Disbursed E G E

42.1 570500 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG E

42.1 570800 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG E

42.1 570900 Expended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG E

42.1 571300 Accrual of Amounts Receivable from Custodian or NonEntity Assets Receivable from a Federal Agency - Other 

Than the General Fund of the U.S. Government

EF E

42.1 572000 Financing Sources Transferred In Without 

Reimbursement

EF E

42.1 573000 Financing Sources Transferred Out Without 

Reimbursement

E F/Z E

42.1 573500 Appropriated Dedicated Collections to be Transferred In E F E

42.1 573600 Appropriated Dedicated Collections to be Transferred 

Out

EF E

42.1 574000 Appropriated Dedicated Collections Transferred In E F E

42.1 574500 Appropriated Dedicated Collections Transferred Out E F E

42.1 575000 Expenditure Financing Sources - Transfers-In E F E

42.1 575500 Non-Expenditure Financing Sources - Transfers-In - 

Other

EF E

42.1 575600 Non-Expenditure Financing Sources - Transfers-In - 

Capital Transfers

EF E

42.1 576000 Expenditure Financing Sources - Transfers-Out E F E

42.1 576500 Non-Expenditure Financing Sources - Transfers-Out - 

Other

EF E

42.1 576600 Non-Expenditure Financing Sources - Transfers-Out - 

Capital Transfers

EF E

42.1 577500 Non-Budgetary Financing Sources Transferred In E F E

42.1 577600 Non-Budgetary Financing Sources Transferred Out E F E

42.1 578000 Imputed Financing Sources E F E

42.1 579000 Other Financing Sources E G/Z E

42.1 579100 Adjustment to Financing Sources - Credit Reform E F E

42.1 579200 Financing Sources To Be Transferred Out - Contingent 

Liability

EF E

42.1 579500 Seigniorage E N E

42.1 580000 Tax Revenue Collected - Not Otherwise Classified E G/N E

42.1 580100 Tax Revenue Collected - Individual E G/N E

42.1 580200 Tax Revenue Collected - Corporate E G/N E

Bulletin No. 2022-12 VI RBS - 11 June 2022
Part 1

SUPPLEMENT

Line 

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USSGL 

Acct. USSGL Account Title

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End

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NonFed

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Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

42.1 580300 Tax Revenue Collected - Unemployment E G/N E

42.1 580400 Tax Revenue Collected - Excise E G/N E

42.1 580500 Tax Revenue Collected - Estate and Gift E G/N E

42.1 580600 Tax Revenue Collected - Customs E G/N E

42.1 582000 Tax Revenue Accrual Adjustment - Not Otherwise 

Classified

E G/N E

42.1 582100 Tax Revenue Accrual Adjustment - Individual E G/N E

42.1 582200 Tax Revenue Accrual Adjustment - Corporate E G/N E

42.1 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N E

42.1 582400 Tax Revenue Accrual Adjustment - Excise E G/N E

42.1 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N E

42.1 582600 Tax Revenue Accrual Adjustment - Customs E G/N E

42.1 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N E

42.1 583100 Contra Revenue for Taxes - Individual E G/N E

42.1 583200 Contra Revenue for Taxes - Corporate E G/N E

42.1 583300 Contra Revenue for Taxes - Unemployment E G/N E

42.1 583400 Contra Revenue for Taxes - Excise E G/N E

42.1 583500 Contra Revenue for Taxes - Estate and Gift E G/N E

42.1 583600 Contra Revenue for Taxes - Customs E G/N E

42.1 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N E

42.1 589100 Tax Revenue Refunds - Individual E G/N E

42.1 589200 Tax Revenue Refunds - Corporate E G/N E

42.1 589300 Tax Revenue Refunds - Unemployment E G/N E

42.1 589400 Tax Revenue Refunds - Excise E G/N E

42.1 589500 Tax Revenue Refunds - Estate and Gift E G/N E

42.1 589600 Tax Revenue Refunds - Customs E G/N E

42.1 590000 Other Revenue E F/N/Z E 2

42.1 590900 Contra Revenue for Other Revenue E F/N/Z E 2

42.1 591900 Revenue and Other Financing Sources - Cancellations E G E

42.1 592100 Valuation Change in Investments - Exchange 

Stabilization Fund (ESF)

EN E

42.1 592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise

EN E

42.1 592300 Valuation Change in Investments - Beneficial Interest in 

Trust

EN E

42.1 599000 Collections for Others - Statement of Custodial Activity E F/G/N E

42.1 599100 Accrued Collections for Others - Statement of Custodial 

Activity

E F/G/N E

42.1 599300 Offset to Non-Entity Collections - Statement of 

Changes in Net Position

E F/G E

42.1 599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

E F/G E

42.1 599700 Financing Sources Transferred In From Custodial 

Statement Collections

EF E

42.1 599800 Custodial Collections Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the 

U.S. Government

EF E

42.1 610000 Operating Expenses/Program Costs E F/N E

42.1 615000 Expensed Asset E E

42.1 619000 Contra Bad Debt Expense - Incurred for Others E F/N E

42.1 619900 Adjustment to Subsidy Expense E N E

42.1 631000 Interest Expenses on Borrowing From the Bureau of the 

Fiscal Service and/or the Federal Financing Bank

EF E

42.1 632000 Interest Expenses on Securities E F/N E

42.1 633000 Other Interest Expenses E F/N E

42.1 633800 Remuneration Interest E F/N E

Bulletin No. 2022-12 VI RBS - 12 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

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NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

42.1 634000 Interest Expense Accrued on the Liability for Loan 

Guarantees

EN E

42.1 640000 Benefit Expense E F/N/Z E

42.1 650000 Cost of Goods Sold E F/N E

42.1 660000 Applied Overhead E N E

42.1 661000 Cost Capitalization Offset E N E

42.1 671000 Depreciation, Amortization, and Depletion E N E

42.1 672000 Bad Debt Expense E F/N E

42.1 673000 Imputed Costs E F E

42.1 679000 Other Expenses Not Requiring Budgetary Resources E F/N E

42.1 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees EN E

42.1 680000 Future Funded Expenses E F/N/Z E

42.1 685000 Employer Contributions to Employee Benefit Programs 

Not Requiring Current-Year Budget Authority 

(Unobligated)

EF E

42.1 690000 Non-Production Costs E F/N/Z E

42.1 711000 Gains on Disposition of Assets - Other E N E

42.1 711100 Gains on Disposition of Investments E F/N E

42.1 711200 Gains on Disposition of Borrowings E F E

42.1 717100 Gains on Changes in Long-Term Assumptions - From 

Experience

EN E

42.1 717200 Losses on Changes in Long-Term Assumptions - From 

Experience

EN E

42.1 718000 Unrealized Gains E F/N E

42.1 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N E

42.1 719000 Other Gains E F/N E

42.1 719100 Gains for Exchange Stabilization Fund (ESF) Accrued 

Interest and Charges

EN E

42.1 721000 Losses on Disposition of Assets - Other E N E

42.1 721100 Losses on Disposition of Investments E F/N E

42.1 721200 Losses on Disposition of Borrowings E F E

42.1 727100 Gains on Changes in Long-Term Assumptions E N E

42.1 727200 Losses on Changes in Long-Term Assumptions E N E

42.1 728000 Unrealized Losses E F/N E

42.1 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N E

42.1 729000 Other Losses E F/N E

42.1 729100 Losses for Exchange Stabilization Fund (ESF) Accrued 

Interest and Charges

EN E

42.1 729200 Other Losses From Impairment of Assets E N E

42.1 730000 Extraordinary Items E N E

42.1 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z E

42.1 740100 Prior-Period Adjustments Due to Changes in 

Accounting Principles

E N/Z E

42.1 740500 Prior-Period Adjustments Due to Corrections of Errors -

Years Preceding the Prior-Year

E N/Z E

42.1 750000 Distribution of Income - Dividend E N/Z E

42.1 760000 Changes in Actuarial Liability E N E

42.1 880100 Offset for Purchases of Assets E F E

42.1 880200 Purchases of Property, Plant, and Equipment E F E

42.1 880300 Purchases of Inventory and Related Property E F E

42.1 880400 Purchases of Assets - Other E F E

42.2

42.2 331000 Cumulative Results of Operations B U

42.2 510000 Revenue From Goods Sold E F/N U

42.2 510900 Contra Revenue for Goods Sold E F/N U

42.2 520000 Revenue From Services Provided E F/N U

Cumulative results of operations - Funds from other than Dedicated Collections

Bulletin No. 2022-12 VI RBS - 13 June 2022
Part 1

SUPPLEMENT

Line 

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USSGL 

Acct. USSGL Account Title

Begin/ 

End

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NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

42.2 520900 Contra Revenue for Services Provided E F/N U

42.2 531000 Interest Revenue - Other E F/N U

42.2 531100 Interest Revenue - Investments E F/N U

42.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N U

42.2 531300 Interest Revenue - Subsidy Amortization E N U

42.2 531400 Dividend Income Accounted for Under the Provisions 

of the Federal Credit Reform Act

EN U

42.2 531500 Contra Revenue for Dividend Income Accounted for 

Under the Provisions of the Federal Credit Reform Act

EN U

42.2 531700 Contra Revenue for Interest Revenue - Loans 

Receivable

E F/N U

42.2 531800 Contra Revenue for Interest Revenue - Investments E F/N U

42.2 531900 Contra Revenue for Interest Revenue - Other E F/N U

42.2 532000 Penalties and Fines Revenue E N U

42.2 532400 Contra Revenue for Penalties and Fines E N U

42.2 532500 Administrative Fees Revenue E F/N U

42.2 532900 Contra Revenue for Administrative Fees E F/N U

42.2 540000 Funded Benefit Program Revenue E F/N U

42.2 540500 Unfunded FECA Benefit Revenue E F/N U

42.2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N U

42.2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N U

42.2 550000 Insurance and Guarantee Premium Revenue E N U

42.2 550900 Contra Revenue for Insurance and Guarantee Premium 

Revenue

EN U

42.2 560000 Donated Revenue - Financial Resources E N U

42.2 560900 Contra Revenue for Donations - Financial Resources E N U

42.2 561000 Donated Revenue - Non-Financial Resources E N U

42.2 561900 Contra Donated Revenue - Nonfinancial Resources E N U

42.2 564000 Forfeiture Revenue - Cash and Cash Equivalents E N U

42.2 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N U

42.2 565000 Forfeiture Revenue - Forfeitures of Property E N U

42.2 565900 Contra Forfeiture Revenue - Forfeitures of Property E N U

42.2 570000 Expended Appropriations - Used - Accrued E G U

42.2 570005 Appropriations - Expended - Accrued E F U

42.2 570006 Appropriations - Expended - Disbursed E F U

42.2 570010 Expended Appropriations - Disbursed E G U

42.2 570500 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

EG U

42.2 570800 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors

EG U

42.2 570810 Appropriations - Expended - Prior-Period Adjustments E F U

42.2 570900 Expended Appropriations - Prior-Period Adjustments 

Due to Changes in Accounting Principles

EG U

42.2 571000 Transfer-in of Agency Unavailable Custodial and NonEntity CollectionsEF U

42.2 571200 Accrual of Agency Amount To Be Collected - Custodial 

and Non-Entity - General Fund of the U.S. Government

EF U

42.2 571300 Accrual of Amounts Receivable from Custodian or NonEntity Assets Receivable from a Federal Agency - Other 

Than the General Fund of the U.S. Government

EF U

42.2 572000 Financing Sources Transferred In Without 

Reimbursement

EF U

42.2 573000 Financing Sources Transferred Out Without 

Reimbursement

E F/Z U

42.2 573500 Appropriated Dedicated Collections to be Transferred In E F U

Bulletin No. 2022-12 VI RBS - 14 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

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NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

42.2 573600 Appropriated Dedicated Collections to be Transferred 

Out

EF U

42.2 574000 Appropriated Dedicated Collections Transferred In E F U

42.2 574500 Appropriated Dedicated Collections Transferred Out E F U

42.2 575000 Expenditure Financing Sources - Transfers-In E F U

42.2 575500 Non-Expenditure Financing Sources - Transfers-In - 

Other

EF U

42.2 575600 Non-Expenditure Financing Sources - Transfers-In - 

Capital Transfers

EF U

42.2 576000 Expenditure Financing Sources - Transfers-Out E F U

42.2 576500 Non-Expenditure Financing Sources - Transfers-Out - 

Other

EF U

42.2 576600 Non-Expenditure Financing Sources - Transfers-Out - 

Capital Transfers

EF U

42.2 577500 Non-Budgetary Financing Sources Transferred In E F U

42.2 577600 Non-Budgetary Financing Sources Transferred Out E F U

42.2 578000 Imputed Financing Sources E F U

42.2 579000 Other Financing Sources E G/Z U

42.2 579001 Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

EG U

42.2 579010 Other General Fund Financing Sources E F/Z U

42.2 579100 Adjustment to Financing Sources - Credit Reform E F U

42.2 579200 Financing Sources To Be Transferred Out - Contingent 

Liability

EF U

42.2 579500 Seigniorage E N U

42.2 580000 Tax Revenue Collected - Not Otherwise Classified E G/N U

42.2 580100 Tax Revenue Collected - Individual E G/N U

42.2 580200 Tax Revenue Collected - Corporate E G/N U

42.2 580300 Tax Revenue Collected - Unemployment E G/N U

42.2 580400 Tax Revenue Collected - Excise E G/N U

42.2 580500 Tax Revenue Collected - Estate and Gift E G/N U

42.2 580600 Tax Revenue Collected - Customs E G/N U

42.2 582000 Tax Revenue Accrual Adjustment - Not Otherwise 

Classified

E G/N U

42.2 582100 Tax Revenue Accrual Adjustment - Individual E G/N U

42.2 582200 Tax Revenue Accrual Adjustment - Corporate E G/N U

42.2 582300 Tax Revenue Accrual Adjustment - Unemployment E G/N U

42.2 582400 Tax Revenue Accrual Adjustment - Excise E G/N U

42.2 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G/N U

42.2 582600 Tax Revenue Accrual Adjustment - Customs E G/N U

42.2 583000 Contra Revenue for Taxes - Not Otherwise Classified E G/N U

42.2 583100 Contra Revenue for Taxes - Individual E G/N U

42.2 583200 Contra Revenue for Taxes - Corporate E G/N U

42.2 583300 Contra Revenue for Taxes - Unemployment E G/N U

42.2 583400 Contra Revenue for Taxes - Excise E G/N U

42.2 583500 Contra Revenue for Taxes - Estate and Gift E G/N U

42.2 583600 Contra Revenue for Taxes - Customs E G/N U

42.2 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N U

42.2 589100 Tax Revenue Refunds - Individual E G/N U

42.2 589200 Tax Revenue Refunds - Corporate E G/N U

42.2 589300 Tax Revenue Refunds - Unemployment E G/N U

42.2 589400 Tax Revenue Refunds - Excise E G/N U

42.2 589500 Tax Revenue Refunds - Estate and Gift E G/N U

42.2 589600 Tax Revenue Refunds - Customs E G/N U

42.2 590000 Other Revenue E F/N/Z U

42.2 590900 Contra Revenue for Other Revenue E F/N/Z U

42.2 591900 Revenue and Other Financing Sources - Cancellations E G U

Bulletin No. 2022-12 VI RBS - 15 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

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NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

42.2 591910 Cancellations of Revenue and Other Financing Sources -

The General Fund of the U.S. Government

EF U

42.2 592100 Valuation Change in Investments - Exchange 

Stabilization Fund (ESF)

EN U

42.2 592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise

EN U

42.2 592300 Valuation Change in Investments - Beneficial Interest in 

Trust

EN U

42.2 599000 Collections for Others - Statement of Custodial Activity E F/G/N U

42.2 599100 Accrued Collections for Others - Statement of Custodial 

Activity

E F/G/N U

42.2 599300 Offset to Non-Entity Collections - Statement of 

Changes in Net Position

E F/G U

42.2 599400 Offset to Non-Entity Accrued Collections - Statement of 

Changes in Net Position

E F/G U

42.2 599700 Financing Sources Transferred In From Custodial 

Statement Collections

EF U

42.2 599800 Custodial Collections Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the 

U.S. Government

EF U

42.2 610000 Operating Expenses/Program Costs E F/N U

42.2 615000 Expensed Asset E U

42.2 619000 Contra Bad Debt Expense - Incurred for Others E F/N U

42.2 619900 Adjustment to Subsidy Expense E N U

42.2 631000 Interest Expenses on Borrowing From the Bureau of the 

Fiscal Service and/or the Federal Financing Bank

EF U

42.2 632000 Interest Expenses on Securities E F/N U

42.2 633000 Other Interest Expenses E F/N U

42.2 634000 Interest Expense Accrued on the Liability for Loan 

Guarantees

EN U

42.2 640000 Benefit Expense E F/N/Z U

42.2 650000 Cost of Goods Sold E F/N U

42.2 660000 Applied Overhead E N U

42.2 661000 Cost Capitalization Offset E N U

42.2 671000 Depreciation, Amortization, and Depletion E N U

42.2 672000 Bad Debt Expense E F/N U

42.2 673000 Imputed Costs E F U

42.2 679000 Other Expenses Not Requiring Budgetary Resources E F/N U

42.2 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative Fees EN U

42.2 680000 Future Funded Expenses E F/N/Z U

42.2 685000 Employer Contributions to Employee Benefit Programs 

Not Requiring Current-Year Budget Authority 

(Unobligated)

EF U

42.2 690000 Non-Production Costs E F/N/Z U

42.2 711000 Gains on Disposition of Assets - Other E N U

42.2 711100 Gains on Disposition of Investments E F/N U

42.2 711200 Gains on Disposition of Borrowings E F U

42.2 717100 Gains on Changes in Long-Term Assumptions - From 

Experience

EN U

42.2 717200 Losses on Changes in Long-Term Assumptions - From 

Experience

EN U

42.2 718000 Unrealized Gains E F/N U

42.2 719000 Other Gains E F/N U

42.2 719090 Gains on International Monetary Fund Assets E U

42.2 721000 Losses on Disposition of Assets - Other E N U

Bulletin No. 2022-12 VI RBS - 16 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

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NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

42.2 721100 Losses on Disposition of Investments E F/N U

42.2 721200 Losses on Disposition of Borrowings E F U

42.2 727100 Gains on Changes in Long-Term Assumptions E N U

42.2 727200 Losses on Changes in Long-Term Assumptions E N U

42.2 728000 Unrealized Losses E F/N U

42.2 729000 Other Losses E F/N U

42.2 729090 Losses on International Monetary Fund Assets E U

42.2 729200 Other Losses From Impairment of Assets E N U

42.2 730000 Extraordinary Items E N U

42.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N/Z U

42.2 740100 Prior-Period Adjustments Due to Changes in 

Accounting Principles

E N/Z U

42.2 740500 Prior-Period Adjustments Due to Corrections of Errors -

Years Preceding the Prior-Year

E N/Z U

42.2 750000 Distribution of Income - Dividend E N/Z U

42.2 760000 Changes in Actuarial Liability E N U

42.2 771000 Trust Fund Warrant Journal Vouchers Issued Net of 

Adjustments

EF U

42.2 880100 Offset for Purchases of Assets E F U

42.2 880200 Purchases of Property, Plant, and Equipment E F U

42.2 880300 Purchases of Inventory and Related Property E F U

42.2 880400 Purchases of Assets - Other E F U

42.3

43

44

 1

 2

 3

 4

 5

 6

 7

 8

Related to derivative liabilities.

Exclude General Fund (Trading Partner code 9900) activity in this 

Report only General Fund activity associated with this account. The 

General Fund has an Agency Identifier of 099, an FR Entity code of 9900, 

and a fed/non-fed attribute domain value of G.

For Reciprocal Category (RC) detail information, see TFM Volume I, Part 

2, Chapter 4700, Federal Entity Reporting Requirements for the Financial 

Report of the United States Government, Appendix 3.

FASAB recognizes amounts returned to Puerto Rico and the U.S. Virgin 

Islands as non-federal custodial liabilities as referenced in SFFAS No. 7, 

paragraph 289.

Does not include derivative assets.

Related to investments in derivative assets.

Includes non-derivative liabilities.

This line is calculated. Equals sum of lines 39 and 43.

FOOTNOTES AND ADDITIONAL INFORMATION:

Total Cumulative Results of Operations - Eliminations Between Dedicated and 

All Other

Any eliminations between funds needed to trace to Net Position

Total net position

This line is calculated. Equals sum of lines 41 and 42.

Total liabilities and net position

Bulletin No. 2022-12 VI RBS - 17 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Reporting 

Type Code

Addl. 

Info.

Section VI

Fiscal Year 2022 Reporting

USSGL Crosswalk - Reclassified Balance Sheet

 9 The transactions and balances between Funds from Dedicated Collections 

are eliminated to reflect the consolidated Funds from Dedicated 

Collections column, but balances and transactions between Funds from 

Dedicated Collections and Funds from Other than Dedicated Collections 

are not eliminated.

Bulletin No. 2022-12 VI RBS - 18 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Reporting 

Type Code

Addl. 

Info.

1

2

2 610000 Operating Expenses/Program Costs E N E/U

2 615000 Expensed Asset E E/U

2 619000 Contra Bad Debt Expense - Incurred for Others E N E/U

2 619900 Adjustment to Subsidy Expense E N E/U

2 633000 Other Interest Expenses E N E/U

2 633800 Remuneration Interest E N E

2 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N E/U

2 640000 Benefit Expense E N E/U

2 650000 Cost of Goods Sold E N E/U

2 660000 Applied Overhead E N E/U

2 661000 Cost Capitalization Offset E N E/U

2 671000 Depreciation, Amortization, and Depletion E N E/U

2 672000 Bad Debt Expense E N E/U

2 679000 Other Expenses Not Requiring Budgetary Resources E N E/U

2 679500 Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental Administrative Fees E N E/U

2 680000 Future Funded Expenses E N E/U

2 690000 Non-Production Costs E N E/U

2 717100 Gains on Changes in Long-Term Assumptions - From Experience E N X E/U

2 717200 Losses on Changes in Long-Term Assumptions - From Experience E N X E/U

2 721000 Losses on Disposition of Assets - Other E N X E/U

2 721100 Losses on Disposition of Investments E N X E/U

2 728000 Unrealized Losses E N X E/U

2 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N X E

2 729000 Other Losses E N X E/U

2 729090 Losses on International Monetary Fund Assets E X U

2 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

2 730000 Extraordinary Items E N X E/U

2 750000 Distribution of Income - Dividend E N X E/U

2 760000 Changes in Actuarial Liability E N E/U

3

3 632000 Interest Expenses on Securities E N E/U

4

4 727100 Gains on Changes in Long-Term Assumptions E N X E/U

4 727200 Losses on Changes in Long-Term Assumptions E N X E/U

5

5 729200 Other Losses From Impairment of Assets E N X E/U

6

7

7.1

7.1 640000 Benefit Expense E F E/U

7.1 685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority 

(Unobligated)

E F E/U

7.2

7.2 673000 Imputed Costs E F E/U

7.3

7.3 610000 Operating Expenses/Program Costs E F E/U

7.3 619000 Contra Bad Debt Expense - Incurred for Others E F E/U

7.3 650000 Cost of Goods Sold E F E/U

7.3 672000 Bad Debt Expense E F E/U

7.3 679000 Other Expenses Not Requiring Budgetary Resources E F E/U

7.3 680000 Future Funded Expenses E F E/U

7.3 690000 Non-Production Costs E F E/U

7.4

7.4 880200 Purchases of Property, Plant, and Equipment E F E/U

7.4 880300 Purchases of Inventory and Related Property E F E/U

7.4 880400 Purchases of Assets - Other E F E/U

Section VI

USSGL Crosswalk - Reclassified Statement of Net Cost

Fiscal Year 2022 Reporting

Gross cost

Non-federal gross cost

Interest on debt held by the public

Gains/losses from changes in actuarial assumptions

General property plant and equipment (PP&E) partial impairment loss

Total non-federal gross cost

This line is the sum of lines 2 through 5.

Federal gross cost

Benefit program costs (RC 26) - Footnote 2

Imputed costs (RC 25) - Footnote 2

Buy/sell cost (RC24) - Footnote 2

Purchase of assets (RC 24) - Footnote 2

Bulletin No. 2022-12 VI RSNC - 1 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement of Net Cost

Fiscal Year 2022 Reporting

7.5

7.5 632000 Interest Expenses on Securities E F E/U 3

7.6

7.6 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank E F E/U

7.6 633000 Other Interest Expenses E F E/U

7.6 633800 Remuneration Interest E F E

7.7

7.7 721200 Losses on Disposition of Borrowings E F X E/U 3

7.7 729000 Other Losses E F X E/U

7.8

7.8 640000 Benefit Expense E Z E/U

7.8 680000 Future Funded Expenses E Z E/U

7.8 690000 Non-Production Costs E Z E/U

7.8 750000 Distribution of Income - Dividend E Z X E/U

8

9

10

11

11 510000 Revenue From Goods Sold E N X E/U

11 510900 Contra Revenue for Goods Sold E N X E/U

11 520000 Revenue From Services Provided E N X E/U

11 520900 Contra Revenue for Services Provided E N X E/U

11 531000 Interest Revenue - Other E N X E/U

11 531100 Interest Revenue - Investments E N X E/U

11 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N X E/U

11 531300 Interest Revenue - Subsidy Amortization E N X E/U

11 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act E N X E/U

11 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit Reform 

Act

E N X E/U

11 531700 Contra Revenue for Interest Revenue - Loans Receivable E N X E/U

11 531800 Contra Revenue for Interest Revenue - Investments E N X E/U

11 531900 Contra Revenue for Interest Revenue - Other E N X E/U

11 532500 Administrative Fees Revenue E N X E/U

11 532900 Contra Revenue for Administrative Fees E N X E/U

11 540000 Funded Benefit Program Revenue E N X E/U

11 540500 Unfunded FECA Benefit Revenue E N X U

11 540600 Contra Revenue for Unfunded FECA Benefit Revenue E N X U

11 540900 Contra Revenue for Funded Benefit Program Revenue E N X E/U

11 550000 Insurance and Guarantee Premium Revenue E N X E/U

11 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N X E/U

11 590000 Other Revenue E N X E/U

11 590900 Contra Revenue for Other Revenue E N X E/U

11 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) E N X E/U

11 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise E N X E/U

11 599000 Collections for Others - Statement of Custodial Activity E N X E/U

11 599100 Accrued Collections for Others - Statement of Custodial Activity E N X E/U

11 711000 Gains on Disposition of Assets - Other E N X E/U

11 711100 Gains on Disposition of Investments E N X E/U

11 718000 Unrealized Gains E N X E/U

11 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N X E

11 719000 Other Gains E N X E/U

11 719090 Gains on International Monetary Fund Assets E X U

11 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

12

12.1

12.1 540000 Funded Benefit Program Revenue E F X E/U

12.1 540500 Unfunded FECA Benefit Revenue E F X U

Federal securities interest expense (RC 03) - Footnote 2

Borrowing and other interest expense (RC05) - Footnote 2

Borrowing losses (RC 06) - Footnote 2

Other expenses (without reciprocals) (RC 29)

Total federal gross cost

This line is the sum of lines 7.1 through 7.8.

Department total gross cost

This line is the sum of lines 6 and 8.

Earned revenue

Non-federal earned revenue

Federal earned revenue

Benefit program revenue (exchange) (RC 26) - Footnote 2

Bulletin No. 2022-12 VI RSNC - 2 June 2022
Part 1

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement of Net Cost

Fiscal Year 2022 Reporting

12.1 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F X U

12.1 540900 Contra Revenue for Funded Benefit Program Revenue E F X E/U

12.2

12.2 510000 Revenue From Goods Sold E F X E/U

12.2 510900 Contra Revenue for Goods Sold E F X E/U

12.2 520000 Revenue From Services Provided E F X E/U

12.2 520900 Contra Revenue for Services Provided E F X E/U

12.2 532500 Administrative Fees Revenue E F X E/U

12.2 532900 Contra Revenue for Administrative Fees E F X E/U

12.2 590000 Other Revenue E F X E/U

12.2 590900 Contra Revenue for Other Revenue E F X E/U

12.3

12.3 880100 Offset for Purchases of Assets E F E/U

12.4

12.4 531100 Interest Revenue - Investments E F X E/U

12.4 531800 Contra Revenue for Interest Revenue - Investments E F X E/U

12.4 711100 Gains on Disposition of Investments E F X E/U

12.4 718000 Unrealized Gains E F X E/U

12.4 721100 Losses on Disposition of Investments E F X E/U

12.4 728000 Unrealized Losses E F X E/U

12.5

12.5 531000 Interest Revenue - Other E F X E/U

12.5 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F X E/U 3

12.5 531700 Contra Revenue for Interest Revenue - Loans Receivable E F X E/U

12.5 531900 Contra Revenue for Interest Revenue - Other E F X E/U

12.6

12.6 711200 Gains on Disposition of Borrowings E F X E/U 3

12.6 719000 Other Gains E F X E/U

12.7

12.7 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund of 

the U.S. Government

E F X E/U

12.8

12.8 599700 Financing Sources Transferred In From Custodial Statement Collections E F X E/U

12.9

12.9 599000 Collections for Others - Statement of Custodial Activity E F X E/U

12.9 599100 Accrued Collections for Others - Statement of Custodial Activity E F X E/U

12.10

12.10 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a Federal Agency 

- Other Than the General Fund of the U.S. Government

E F X E/U

13

14

15

 1 USSGL account attribute domain "F" excludes intradepartmental amounts.

 2 For Reciprocal Category (RC) detail information, see TFM Volume 1, Part 2, Chapter 4700, Agency 

Reporting Requirements for the Financial Report of the United States Government.

 3 Reported by the Department of Treasury.

Buy/sell revenue (exchange) (RC 24) - Footnote 2

Purchase of assets offset (RC 24) / 2

Federal securities interest revenue including associated gains and losses (exchange) (RC 03) - Footnote 2

Borrowing and other interest revenue (exchange) (RC 05) - Footnote 2

Borrowing gains (RC 06) - Footnote 2

Custodial Collections Transferred to a TAS Other Than the General Fund of the U.S. Government - Exchange (RC 13)

Collections Transferred in to a TAS Other Than the General Fund of the U.S. Government - Exchange (RC 13)

Accrual of Custodial Collections Yet to be Transferred to a TAS Other Than the General Fund of the U.S. Government - 

Exchange (RC 14)

Net cost of operations

This line is the result of subtracting line 14 from line 9.

FOOTNOTES AND ADDITIONAL INFORMATION:

Accrual for Agency Amounts to be collected in TAS Other Than the General Fund of the U.S. Government - Exchange (RC 14)

Total federal earned revenue

This line is the sum of 12.1 through 12.10.

Department total earned revenue

This line is the sum of lines 11 and 13.

Bulletin No. 2022-12 VI RSNC - 3 June 2022
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

1

1 310000 Unexpended Appropriations - Cumulative B E/U

1 320000 Appropriations Outstanding - Cumulative B U

1 331000 Cumulative Results of Operations B E/U

2

2.1

2.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E N E/U

2.2

2.2 740000 Prior-Period Adjustments Due to Corrections of Errors E N E/U

2.3

2.3 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E N E/U 9

3

3.1

3.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E Z E/U

3.2

3.2 740000 Prior-Period Adjustments Due to Corrections of Errors E Z E/U

3.3

3.3 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E Z E/U 9

3.4

3.4 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - 

Years Preceding the Prior-Year

E G E/U 9

3.4 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E G E/U

3.4 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E G E/U

3.5

3.5 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years 

Preceding the Prior-Year

E G E/U 9

3.5 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E G E/U

3.5 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

E G E/U

3.6

3.6 320800 Appropriations Outstanding - Prior-Period Adjustments E F E/U

3.7

3.7 570810 Appropriations - Expended - Prior-Period Adjustments E F E/U

4

5

5.1

5.1 580100 Tax Revenue Collected - Individual E N T E/U

5.1 582100 Tax Revenue Accrual Adjustment - Individual E N T E/U

5.1 583100 Contra Revenue for Taxes - Individual E N T E/U

5.1 589100 Tax Revenue Refunds - Individual E N T E/U

5.2

5.2 580200 Tax Revenue Collected - Corporate E N T E/U

5.2 582200 Tax Revenue Accrual Adjustment - Corporate E N T E/U

5.2 583200 Contra Revenue for Taxes - Corporate E N T E/U

5.2 589200 Tax Revenue Refunds - Corporate E N T E/U

5.3

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2023 Reporting

Net position, beginning of period

Non-federal prior-period adjustments:

Changes in accounting principles

Corrections of errors - non-federal

Corrections of errors - years preceding the prior year - non-federal

Federal prior-period adjustments

Changes in accounting principles - federal (RC 29) - Footnote 1

Corrections of errors - federal (RC 29)

Corrections of errors - years preceding the prior year - federal (RC 29)

Prior period adjustment to unexpended appropriations - federal (RC 31)

Prior period adjustment to expended appropriations - federal (RC 32)

Prior period adjustment to appropriations outstanding - federal (RC 31)

Prior period adjustment to appropriations expended - federal (RC 32) - Footnote 1

Net position, beginning of period - adjusted

This line is calculated.

For current year, equals sum of lines, 1, 2.1, 2.2, 3.1, 3.2, 3.4, 3.5, 3.6, and 3.7.

For prior year, equals sum of lines, 1, 2.1, 2.2, 2.3, and 3.1 - 3.7.

Non-federal non-exchange revenue:

Individual income tax and tax withholdings (for use by Treasury only)

Corporation income taxes (for use by Treasury only)

Excise taxes

Bulletin No. 2022-12 VI RSOCNP - 1 June 2022
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2023 Reporting

5.3 580400 Tax Revenue Collected - Excise E N T E/U

5.3 582400 Tax Revenue Accrual Adjustment - Excise E N T E/U

5.3 583400 Contra Revenue for Taxes - Excise E N T E/U

5.3 589400 Tax Revenue Refunds - Excise E N T E/U

5.4

5.4 580300 Tax Revenue Collected - Unemployment E N T E/U

5.4 582300 Tax Revenue Accrual Adjustment - Unemployment E N T E/U

5.4 583300 Contra Revenue for Taxes - Unemployment E N T E/U

5.4 589300 Tax Revenue Refunds - Unemployment E N T E/U

5.5

5.5 580600 Tax Revenue Collected - Customs E N T E/U

5.5 582600 Tax Revenue Accrual Adjustment - Customs E N T E/U

5.5 583600 Contra Revenue for Taxes - Customs E N T E/U

5.5 589600 Tax Revenue Refunds - Customs E N T E/U

5.6

5.6 580500 Tax Revenue Collected - Estate and Gift E N T E/U

5.6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E N T E/U

5.6 583500 Contra Revenue for Taxes - Estate and Gift E N T E/U

5.6 589500 Tax Revenue Refunds - Estate and Gift E N T E/U

5.7

5.7 531000 Interest Revenue - Other E N E/T E/U

5.7 531100 Interest Revenue - Investments E N T E/U

5.7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E N T E/U

5.7 531700 Contra Revenue for Interest Revenue - Loans Receivable E N T E/U

5.7 531800 Contra Revenue for Interest Revenue - Investments E N T E/U

5.7 531900 Contra Revenue for Interest Revenue - Other E N T E/U

5.7 532000 Penalties and Fines Revenue E N T E/U

5.7 532400 Contra Revenue for Penalties and Fines E N T E/U

5.7 540000 Funded Benefit Program Revenue E N T E/U

5.7 540900 Contra Revenue for Funded Benefit Program Revenue E N T E/U

5.7 560000 Donated Revenue - Financial Resources E N T E/U

5.7 560900 Contra Revenue for Donations - Financial Resources E N T E/U

5.7 561000 Donated Revenue - Non-Financial Resources E N T E/U

5.7 561900 Contra Donated Revenue - Nonfinancial Resources E N T E/U

5.7 564000 Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U

5.7 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N T D E/U

5.7 565000 Forfeiture Revenue - Forfeitures of Property E N T E E/U

5.7 565900 Contra Forfeiture Revenue - Forfeitures of Property E N T E E/U

5.7 579500 Seigniorage E N E E/U 3

5.7 580000 Tax Revenue Collected - Not Otherwise Classified E N T E/U

5.7 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E N T E/U

5.7 583000 Contra Revenue for Taxes - Not Otherwise Classified E N T E/U

5.7 589000 Tax Revenue Refunds - Not Otherwise Classified E N T E/U

5.7 590000 Other Revenue E N T D/E E/U

5.7 590900 Contra Revenue for Other Revenue E N T D/E E/U

5.7 592300 Valuation Change in Investments - Beneficial Interest in Trust E N T E/U

5.7 599000 Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

5.7 599100 Accrued Collections for Others - Statement of Custodial Activity E N E/T D/E E/U

5.7 599750 Financing Sources Transferred In From Custodial Statement Collections - Contra Account E N E/T D/E E/U

5.7 711000 Gains on Disposition of Assets - Other E N T D/E E/U

5.7 711100 Gains on Disposition of Investments E N T D/E E/U

5.7 718000 Unrealized Gains E N T D/E E/U

5.7 719000 Other Gains E N T D/E E/U

5.7 719090 Gains on International Monetary Fund Assets E T D/E U

5.7 721000 Losses on Disposition of Assets - Other E N T D/E E/U

5.7 721100 Losses on Disposition of Investments E N T D/E E/U

5.7 728000 Unrealized Losses E N T D/E E/U

5.7 729000 Other Losses E N T D/E E/U

5.7 729090 Losses on International Monetary Fund Assets E T D/E U

5.7 750000 Distribution of Income - Dividend E N T D/E E/U

Unemployment taxes

Customs duties

Estate and gift taxes

Other taxes and receipts

Bulletin No. 2022-12 VI RSOCNP - 2 June 2022
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2023 Reporting

5.8

5.8 590000 Other Revenue E N E D/E E/U

5.8 590900 Contra Revenue for Other Revenue E N E D/E E/U

5.9

6

6.1

6.1 531100 Interest Revenue - Investments E F T E/U 4

6.1 531800 Contra Revenue for Interest Revenue - Investments E F T E/U 4

6.1 711100 Gains on Disposition of Investments E F T D/E E/U 4

6.1 718000 Unrealized Gains E F T D/E E/U 4

6.1 721100 Losses on Disposition of Investments E F T D/E E/U 4

6.1 728000 Unrealized Losses E F T D/E E/U 4

6.2

6.2 531000 Interest Revenue - Other E F T E/U 4

6.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F T E/U 4

6.2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F T E/U 4

6.2 531900 Contra Revenue for Interest Revenue - Other E F T E/U 4

6.2 579100 Adjustment to Financing Sources - Credit Reform E F E E/U

6.3

6.3 719000 Other Gains E F T D/E E/U 4

6.4

6.4 729000 Other Losses E F T D/E E/U 4

6.5

6.5 540000 Funded Benefit Program Revenue E F T E/U 4

6.5 540900 Contra Revenue for Funded Benefit Program Revenue E F T E/U 4

6.6

6.6 580000 Tax Revenue Collected - Not Otherwise Classified E G T E/U

6.6 580100 Tax Revenue Collected - Individual E G T E/U

6.6 580200 Tax Revenue Collected - Corporate E G T E/U

6.6 580300 Tax Revenue Collected - Unemployment E G T E/U

6.6 580400 Tax Revenue Collected - Excise E G T E/U

6.6 580500 Tax Revenue Collected - Estate and Gift E G T E/U

6.6 580600 Tax Revenue Collected - Customs E G T E/U

6.6 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E G T E/U

6.6 582100 Tax Revenue Accrual Adjustment - Individual E G T E/U

6.6 582200 Tax Revenue Accrual Adjustment - Corporate E G T E/U

6.6 582300 Tax Revenue Accrual Adjustment - Unemployment E G T E/U

6.6 582400 Tax Revenue Accrual Adjustment - Excise E G T E/U

6.6 582500 Tax Revenue Accrual Adjustment - Estate and Gift E G T E/U

6.6 582600 Tax Revenue Accrual Adjustment - Customs E G T E/U

6.6 583000 Contra Revenue for Taxes - Not Otherwise Classified E G T E/U

6.6 583100 Contra Revenue for Taxes - Individual E G T E/U

6.6 583200 Contra Revenue for Taxes - Corporate E G T E/U

6.6 583300 Contra Revenue for Taxes - Unemployment E G T E/U

6.6 583400 Contra Revenue for Taxes - Excise E G T E/U

6.6 583500 Contra Revenue for Taxes - Estate and Gift E G T E/U

6.6 583600 Contra Revenue for Taxes - Customs E G T E/U

6.6 589000 Tax Revenue Refunds - Not Otherwise Classified E G T E/U

6.6 589100 Tax Revenue Refunds - Individual E G T E/U

6.6 589200 Tax Revenue Refunds - Corporate E G T E/U

6.6 589300 Tax Revenue Refunds - Unemployment E G T E/U

6.6 589400 Tax Revenue Refunds - Excise E G T E/U

6.6 589500 Tax Revenue Refunds - Estate and Gift E G T E/U

6.6 589600 Tax Revenue Refunds - Customs E G T E/U

6.7

Miscellaneous earned revenues - Footnote 2

Total non-federal non-exchange revenue

This line is calculated. Equals sum of lines 5.1 through 5.8.

Federal non-exchange revenue:

Federal securities interest revenue including associated gains and losses (non-exchange) (RC 03) - Footnote 1

Borrowings and other interest revenue (non-exchange) (RC 05) - Footnote 1

Borrowings Gains (RC 06)/01

Borrowings Losses (RC 06)/01

Benefit program revenue (non-exchange) (RC 26) - Footnote 1

Other taxes and receipts (RC 45) - Footnote 1

Collections Transferred to a TAS Other Than the General Fund of the U.S. Government (RC 15)

Bulletin No. 2022-12 VI RSOCNP - 3 June 2022
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2023 Reporting

6.7 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the 

General Fund of the U.S. Government

E F E/T E/U

6.8

6.8 599700 Financing Sources Transferred In From Custodial Statement Collections E F E/T D/E E/U

6.9

6.9 599000 Collections for Others - Statement of Custodial Activity E F E/T D/E E/U

6.9 599100 Accrued Collections for Others - Statement of Custodial Activity E F E/T D/E E/U

6.9 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E F E E/U

6.9 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E F E E/U

6.10

6.10 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a 

Federal Agency - Other Than the General Fund of the U.S. Government

E F E/T E/U

6.11

7

7.1

7.1 309000 Unexpended Appropriations While Awaiting a Warrant E G E/U

7.1 310100 Unexpended Appropriations - Appropriations Received E G E/U

7.1 310600 Unexpended Appropriations - Adjustments E G E/U

7.2

7.2 310700 Unexpended Appropriations - Used - Accrued E G E/U

7.2 310710 Unexpended Appropriations - Used - Disbursed E G E/U

7.3

7.3 570000 Expended Appropriations - Used - Accrued E G E/U

7.3 570010 Expended Appropriations - Disbursed E G E/U

7.4

7.4 573500 Appropriated Dedicated Collections to be Transferred In E F E/U

7.4 574000 Appropriated Dedicated Collections Transferred In E F E/U 4

7.5

7.5 573600 Appropriated Dedicated Collections to be Transferred Out E F E/U

7.5 574500 Appropriated Dedicated Collections Transferred Out E F E/U 4

7.6

7.6 310200 Unexpended Appropriations - Transfers-In E F E/U

7.6 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F E/U

7.7

7.7 310300 Unexpended Appropriations - Transfers-Out E F E/U

7.7 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F E/U

7.8

7.8 575000 Expenditure Financing Sources - Transfers-In E F E/U

7.9

7.9 576000 Expenditure Financing Sources - Transfers-Out E F E/U

7.10

7.10 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E F E/U

7.11

7.11 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E F E/U

7.11 579200 Financing Sources To Be Transferred Out - Contingent Liability E F E/U

7.12

7.12 591900 Revenue and Other Financing Sources - Cancellations E G E/U

7.13

Collections transferred into a TAS Other Than the General Fund of the U.S. Government - Nonexchange (RC 15)

Accrual of Collections Yet to be Transferred to a TAS Other Than the General Fund of the U.S. Government - 

Nonexchange (RC 16)

Accruals for Entity amounts to be collected in a TAS Other Than the General Fund of the U.S. Government - 

Nonexchange (RC 16)

Total federal non-exchange revenue

This line is calculated. Equals sum of lines 6.1 through 6.10.

Financing sources:

Appropriations received as adjusted (rescissions and other adjustments) (RC 41) - Footnote 1

Appropriations used (RC 39)

Appropriations expended (RC 38) - Footnote 1

Appropriation of unavailable special or trust fund receipts transfers-in (RC 07) - Footnote 1

Appropriation of unavailable special or trust fund receipts transfers-out (RC 07) - Footnote 1

Non-expenditure transfers-in of unexpended appropriations and financing sources (RC 08) - Footnote 1

Non-expenditure transfers-out of unexpended appropriations and financing sources (RC 08) - Footnote 1

Expenditure transfers-in of financing sources (RC 09) - Footnote 1

Expenditure transfers-out of financing sources (RC 09) - Footnote 1

Non-expenditure transfer-in of financing sources - capital transfers (RC 11)

Non-expenditure transfers-out of financing sources - capital transfers (RC 11)

Revenue and Other Financing Sources - Cancellations (RC 36)

Collections for others transferred to the General Fund of the U.S. Government (RC 44)

Bulletin No. 2022-12 VI RSOCNP - 4 June 2022
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2023 Reporting

7.13 599000 Collections for Others - Statement of Custodial Activity E G E/T D E/U

7.13 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G D E/U

7.14

7.14 579000 Other Financing Sources E Z D E/U

7.14 590000 Other Revenue E Z E/T D E/U

7.14 590900 Contra Revenue for Other Revenue E Z E/T D E/U

7.14 750000 Distribution of Income - Dividend E Z T D E/U

7.15

7.15 309010 Appropriations Outstanding - Warrants to be Issued E F U

7.15 320100 Appropriations Outstanding - Warrants Issued E F U

7.15 320110 Appropriations Outstanding - Transfers E F U

7.15 320600 Appropriations Outstanding - Adjustments E F U

7.16

7.16 320700 Appropriations Outstanding - Used - Accrued E F U

7.16 320710 Appropriations Outstanding - Used - Disbursed E F U

7.17

7.17 570005 Appropriations - Expended - Accrued E F U

7.17 570006 Appropriations - Expended - Disbursed E F U

7.18

7.18 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments E F U

7.19

7.19 591910 Cancellations of Revenue and Other Financing Sources - The General Fund of the U.S. 

Government

E F U

7.20

7.20 572000 Financing Sources Transferred In Without Reimbursement E F E/U

7.20 577500 Non-Budgetary Financing Sources Transferred In E F E/U

7.21

7.21 573000 Financing Sources Transferred Out Without Reimbursement E F E/U

7.21 577600 Non-Budgetary Financing Sources Transferred Out E F E/U

7.22

7.22 578000 Imputed Financing Sources E F E/U

7.23

7.23 599000 Collections for Others - Statement of Custodial Activity E G E/T E E/U 6

7.23 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position E G E E/U 6

7.24

7.24 599100 Accrued Collections for Others - Statement of Custodial Activity E G E/T E E/U 6

7.24 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E G E E/U 6

7.25

7.25 579000 Other Financing Sources E G D/E E/U

7.25 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E G U

7.26

7.26 573000 Financing Sources Transferred Out Without Reimbursement E Z E/U

7.26 579000 Other Financing Sources E Z E E/U

7.26 579010 Other General Fund Financing Sources E Z U

7.26 590000 Other Revenue E Z T E E/U

7.27

7.27 579010 Other General Fund Financing Sources E F U

7.28

7.28 571000 Transfer-in of Agency Unavailable Custodial and Non-Entity Collections E F U

7.29

7.29 571200 Accrual of Agency Amount To Be Collected - Custodial and Non-Entity - General Fund of 

the U.S. Government

E F U

Other financing sources with budgetary impact (RC 29) - Footnote 1, 8

Warrants issued (RC 41)

Appropriations outstanding - used (RC 39)

General Fund of the U.S. Government financed appropriations - expended (RC 38) - Footnote 1

Trust fund warrants issued net of adjustments (RC 45)

Cancellations of Revenue and Other Financing Sources - General Fund (RC 36)

Transfers-in without reimbursement (RC 18) - Footnote 1

Transfers-out without reimbursement (RC 18) - Footnote 1

Imputed financing sources (RC 25) - Footnote 1

Non-entity collections transferred to the General Fund of the U.S. Government (RC 44)

Accrual for non-entity amounts to be collected and transferred to the General Fund of the U.S. Government (RC 

Other non-budgetary financing sources for debt accruals/amortization (RC 37) - Footnote 1

Other non-budgetary financing sources (RC 29) - Footnote 1, 9

Other financing sources for the General Fund of the U.S. Government (RC 37) - Footnote 1

Transfer-in of entity's unavailable custodial and non-entity collections (RC 44)

Accrual of entity's amounts to be collected (RC 48)

Bulletin No. 2022-12 VI RSOCNP - 5 June 2022
Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin/ 

End

Fed/ 

NonFed

Exch/ 

Nonexch

Budgetary 

Impact 

Indicator

Reporting 

Type Code

Addl. 

Info.

Section VI

USSGL Crosswalk - Reclassified Statement Of Operations and Changes in Net Position

Fiscal Year 2023 Reporting

7.30

8

9

 1 For Reciprocal Category (RC) detail information, see TFM Volume 1, Part 2, Chapter 

4700, Federal Entity Reporting Requirements for the Financial Report of the United States 

Government, Appendix 3.

 2 As defined in TFM, Volume I, Part 2, Chapter 4700, Federal Entity Reporting 

Requirements for the Financial Report of the United States Government.

 3 Seigniorage is defined as "Other Financing Sources" (see SFFAS No. 7, paragraph 305) and 

has a non-Federal attribute. A new line to accommodate seigniorage with an "N" attribute 

was not added to the "Other Financing Sources" line since seigniorage does not meet the 

Financial Report's materiality threshold. As a result, seigniorage was added to the "Other 

Taxes and Receipts" line instead.

 4 Exclude General Fund of the U.S. Government activity in this account.

 5 Budgetary portion only.

 6 Non budgetary portion only.

 7 This line now includes amounts previously captured in lines 7.10 and 7.11. If a new RC is 

established then the data can be segregated.

 8 This line now includes amounts previously captured in lines 8.4 and 8.5. If a new RC is 

established then the data can be segregated.

 9 When comparative financial statements are presented, the error is material and financial 

statements are restated the correction will be to the previous year financial statement lines. 

The impact to the current year will be presented in the beginning balances. Guidance is 

provided in the Prior Period Adjustment scenario on the following page: 

https://www.fiscal.treasury.gov/files/ussgl/approved_scenarios/ppa-due-to-correction-oferrors.pdf

Total financing sources

This line is calculated. Equals sum of lines 7.1 through 7.29

Net cost of operations (+/-)

Net position, end of period

This line is calculated. Equals sum of lines 4, 5.9, 6.11, 7.30, and 8.

FOOTNOTES AND ADDITIONAL INFORMATION:

Bulletin No. 2022-12 VI RSOCNP - 6 June 2022
Part 1, Section VII: GTAS Validations and Edits

One of the goals the Bureau of the Fiscal Service (Fiscal Service) has envisioned for GTAS is to improve 

the consistency in agency trial balance reporting. This will be accomplished through validations and edits.

The validations ensure that the attributes reported in agencies’ GTAS trial balance submissions are valid for 

the USSGL account. The validations encompass both USSGL level attributes per the USSGL Attribute 

Table and Treasury Account Symbol (TAS) level attributes found in the Super Master Account (SMAF).

Simple validations are those involving one attribute while special validations involve more than one attribute. 

All validations are fatal.

The edits compare the agency trial balances with USSGL rules and with data from authoritative sources 

such as the Central Accounting Reporting System (CARS), Fiscal Service, and the Federal Financing Bank. 

The edits may be either fatal or proposed. Fiscal Service will use the proposed edits only for analytical 

purposes. Fiscal Service disclaims any role or responsibility with the agency auditor relationship concerning 

the GTAS fatal and proposed analytical edits.

The following are the validation and edit reports included in this section:

Section VII Page Number

GTAS Validation Summary Report (VSR) VII VSR - 1

GTAS Validation Detail Report (VDR) VII VDR - 1

GTAS Edits Summary Report (ESR) VII ESR - 1

GTAS Edits Detail Report (EDR) VII EDR - 1

GTAS Closing Edits Report (CER) VII CER - 1

Page 1 of 1
ID

Simple or

Special Name Type Description Rule

Has

Exception

1 SIMPLE

USSGL ACCOUNT 

NUMBER Look Up

A six-digit number used to identify a specific USSGL 

account. Pass N

2 SIMPLE DOLLAR AMOUNT Bulk File

characters with no decimals. Last two places are assumed 

decimal. Pass N

4 SIMPLE

Trading Partner Agency 

Identifier and Main 

Account Look Up

The Trading Partner Agency Identifier and Trading Partner 

Main Account must be a valid TAS. Pass N

7 SIMPLE Debit Credit Indicator SGL Simple Each USSGL account must have a Debit or Credit Indicator. Pass N

8 SIMPLE Begin End Indicator SGL Simple

Begin End Indicator is required for the applicable USSGL 

accounts. Pass N

9 SIMPLE

Federal Non-Federal 

Code SGL Simple

Federal Non-Federal Code is required for the applicable 

USSGL accounts. Pass N

10 SIMPLE

Exchange Nonexchange 

Code SGL Simple

Exchange Nonexchange Code is required for the applicable 

USSGL accounts. Pass N

11 SIMPLE

Custodial Noncustodial 

Indicator SGL Simple

Custodial Noncustodial Indicator is required for the 

applicable USSGL accounts. Pass N

12 SIMPLE Authority Type Code SGL Simple

Authority Type Code is required for applicable USSGL 

accounts. Pass N

13 SIMPLE

Apportionment Category 

Code SGL Simple

Apportionment Category Code is required for applicable 

USSGL accounts. Pass N

14 SIMPLE

Year of Budget Authority 

Indicator SGL Simple

Year of Budget Authority Indicator is required for the 

applicable USSGL accounts. Pass Y

15 SIMPLE

Availability Time 

Indicator SGL Simple

Availability Time Indicator is required for the applicable 

USSGL accounts. Pass Y

16 SIMPLE BEA Category Indicator SGL Simple

BEA Category Indicator is required for the applicable 

USSGL accounts. Pass N

17 SIMPLE

Prior Year Adjustment 

Code SGL Simple

Prior Year Adjustment Code is required for the applicable 

USSGL accounts. Pass Y

18 SIMPLE

Reimbursable Flag 

Indicator SGL Simple

Reimbursable Flag Indicator is required for applicable 

USSGL accounts. Pass N

19 SIMPLE

Budgetary Impact 

Indicator SGL Simple

Budgetary Impact Indicator is required for applicable 

USSGL accounts. Pass N

20 SPECIAL

Disaster Emergency 

Fund Code Compound

Disaster Emergency Fund Code is required for applicable 

USSGL accounts. Fail N

21 SIMPLE GTAS Fund Type SGL Simple Type. Pass Y

22 SIMPLE TAS Status SGL Simple The USSGL accounts must be valid for the TAS Status. Pass Y

23 SIMPLE Borrowing Source Code SGL Simple

Borrowing Source Code is required for applicable USSGL 

accounts. Pass Y

24 SIMPLE Reporting Type Code SGL Simple

The USSGL Accounts must be valid for the Reporting Type 

Code. Pass Y

25 SPECIAL

USSGL Accounts 

Restricted to 

Appropriation Flag "I" 

and "M" Compound

Some USSGL accounts can only be reported if the 

Appropriation Flag on the SMAF is "I" (Indefinite) or "M" 

(Mixed). Fail N

26 SPECIAL

Anticipated USSGL 

Account Balance in 

Period 12 Compound

If the period is 12, then the account balance for all 

anticipated USSGL accounts must be zero. Fail N

27 SPECIAL

Credit Cohort Year and 

Financing Account Code 

Validation Compound

If Financing Account Code for the TAS is D (Direct) or G 

(Guaranteed) on the SMAF and the USSGL account is 

budgetary, then the Credit Cohort Year is required. 

Otherwise, Credit Cohort Year should be null. Pass Y

28 SPECIAL

PYA and Beginning 

Balance Validation Compound

If the Begin End Indicator is B (Beginning), then the Prior 

Year Adjustment Code value must be X (not an adjustment 

to prior year reporting). Fail N

U.S. Standard General Ledger

Data Validations - Summary

Part 1

SUPPLEMENT

Fiscal Year 2022 Reporting

Section VII

Bulletin No. 2022-12 VII VSR - 1 June 2022
ID

Simple or

Special Name Type Description Rule

Has

Exception

U.S. Standard General Ledger

Data Validations - Summary

Part 1

SUPPLEMENT

Fiscal Year 2022 Reporting

Section VII

29 SPECIAL

Category Code and 

Apportionment Category 

Code Validation Compound

If the Apportionment Category Code is E, then Program 

Report Category Code (number) must be null. Fail Y

30 SPECIAL

pp g y

B and Apportionment 

Category B Program 

Code (Number) 

Validation Compound

If Apportionment Category Code is B, then Apportionment 

Category B Program Code (number) is required. The values 

must be between 6011-6159. Fail Y

31 SPECIAL BEA Category Validation Compound

The Bulk File BEA Category Indicator must agree with the 

TAS level BEA Category Indicator on the SMAF, unless 

TAS level BEA Category Indicator on the SMAF is N (NET), 

in which Bulk File BEA Category would be M (Mandatory). Fail Y

32 SPECIAL

Is First Year and Year of 

Budget Authority 

Indicator Validation Compound

If Is First Year is Y, then Year of BA must be NEW. If Is 

First Year is N, then Year of BA must be BAL for annual & 

multiyear TAS when using PYA of X, and can be NEW or 

BAL for X year TAS and for annual & multiyear TAS when 

using PYA B or P. Fail N

33 SPECIAL

Federal Non-Federal 

Code and Trading 

Partner Agency Identifier 

Validation Compound

If Federal Non-Federal Code is F (Federal), then Trading 

Partner Agency Identifier is required. If Federal NonFederal Code is G (General Fund of the U.S. Government), 

then Trading Partner Agency Identifier must be 099. 

Exceptions may apply. Fail Y

34 SPECIAL

Code and Trading 

Partner Main Account 

Validation Compound

If Federal Non-Federal Code is F (Federal), then Trading 

Partner Main Account is required. Fail Y

35 SPECIAL

Federal Non-Federal 

Code G and Trading 

Partner Main Account 

0000 Validation Compound

If Federal Non-Federal Code is G (General Fund of the U.S. 

Government), then Trading Partner Main Account must be 

0000. Fail Y

36 SPECIAL

TAS Restrictions for 

USSGL 192100 

Receivable from 

Appropriations Validation Compound

USSGL account 192100 is restricted to specific TAS within 

the Department of the Treasury. Fail Y

37 SPECIAL

Pd 12 Zero Balance 

Validation Compound

The Dollar Amount for specific USSGL accounts must be $0 

in period 12. Fail N

38 SPECIAL

USSGL 435000 and TAS 

Status Transitioning Flag Compound

If the TAS Status Transitioning Flag is K (Canceling), then 

USSGL 435000 Debit Credit Indicator must be C (Credit). Fail N

39 SPECIAL PYA and Is First Year Compound

the PYA must be X (not an adjustment to prior year 

reporting). Fail N

40 SPECIAL

TAS Status Transitioning 

Flag and 101000 Compound

If the TAS Status Transitioning Flag is K (Canceling), then 

101000 ending balance must be $0. Fail N

41 SPECIAL

Prior Year Upward and 

Downward Adjustments 

and Is First Year Compound

Prior Year Upward and Downward Adjustments cannot be 

reported in the TAS first year. Fail N

42 SPECIAL

USSGL 490800 TAS 

limitation Compound USSGL 490800 is restricted to specific TAS. Fail Y

43 SPECIAL

Limited Use of USSGLs 

412200 and 412250 Compound

The use of USSGLs 412200 and 412250 is restricted to 

specific TAS. Fail Y

44 SPECIAL

USSGLs limited to X 

Authority Duration Code Compound

Specific USSGLs are limited to TAS with Authority Duration 

Code X (No Year TAS). Fail Y

45 SPECIAL

TAS Restrictions for 

USSGL 432000 Compound

Health and Human Services and the Social Security 

Administration. Fail Y

46 SPECIAL

Restriction for NonFederal Exceptions CompoundFederal Non-Federal Code domain value E (Non-Federal 

exceptions) is restricted. Fail Y

Bulletin No. 2022-12 VII VSR - 2 June 2022
ID

Simple or

Special Name Type Description Rule

Has

Exception

U.S. Standard General Ledger

Data Validations - Summary

Part 1

SUPPLEMENT

Fiscal Year 2022 Reporting

Section VII

47 SPECIAL

Borrowing Authority from 

Treasury and Borrowing 

Source Validation Compound

If the Borrowing Authority from Treasury Indicator is other 

than N (No Borrowing Authority from Treasury), then the 

USSGL Borrowing Source must be T (Treasury) or F 

(Federal Financing Bank). Fail Y

48 SPECIAL

Borrowing Authority from 

the Public and Borrowing 

Source Validation Compound

If the Borrowing Authority from the Public Indicator is other 

than null, then the USSGL Borrowing Source must be P 

(public). Fail Y

49 SPECIAL

USSGL Accounts and 

Borrowing Authority 

Indicator Compound

Some USSGL accounts are limited to TAS with Borrowing 

from the Treasury or Borrowing from the Public. Fail N

50 SPECIAL

USSGL Accounts and 

Contract Authority 

Indicator Compound

Some USSGL accounts are limited to TAS with Contract 

Authority. Fail N

51 SPECIAL

Backdated Transaction 

and Prior Year 

Adjustment Compound

If a transaction has been backdated to a previous fiscal year 

in CARS, then the Prior Year Adjustment for the transaction 

is B. The Backdated Transaction field on the SMAF will be Y 

(yes) if a backdated transaction has been processed. Fail Y

52 SPECIAL

Is First Year and 

Beginning Balance 

Validation Compound

If the TAS is in the First Year of Authority then the 

Beginning/Ending Attribute must be E. Fail Y

53 SPECIAL

USSGLs limited to ESF 

and Sinking Fund TAS Compound

Some USSGL accounts are limited to TAS 020X4444 and 

020X0575. Fail Y

54 SIMPLE Reduction Type SGL Simple accounts Pass N

55 SPECIAL

USSGL 259000 with "G" 

Federal Non Federal 

Indicator limited to 

certain TAS'. Compound

The use of the "G" domain value for USSGL 259000 is 

limited to certain TAS'. Fail Y

56 SPECIAL

USSGL 199000 and 

Federal Non Federal 

Indicator "G" limited to 

certain Agencies. Compound

Use of USSGL 199000 with Federal Non Federal Indicator 

"G" limited to certain agencies. Fail Y

57 SPECIAL

USSGL 750000 with 

Federal Non Federal 

Indicator "G" limited to 

certain TAS' Compound

Use of USSGL 750000 with Federal Non Federal Indicator 

"G" limited to certain TAS'. Fail Y

64 SPECIAL

USSGL 438400 with 

Reduction Type "SEQ", 

Fund Type "EG" 

Authority Type "P" Compound

USSGL 4384000 with Reduction Type "SEQ", Fund Type 

"EG", and Authority Type Code "P" is limited to certain TAS. Fail N

65 SPECIAL

Limited Use of USSGL 

4119 with Prior Year 

Adjustment "X" on 

Expired TAS Compound

Use of USSGL 4119 with PYA "X" on expired TAS is limited 

to certain TAS'. Fail Y

66 SPECIAL

Limited Use of Borrowing 

Authority from Treasury 

Indicator "N" and 

Borrowing Source "T" Compound

The use of Borrowing Source "T" (Treasury) when 

Borrowing Authority from Treasury Indicator equals "N" is 

limited to specific TAS'. Fail Y

67 SPECIAL

Limited use of specific 

USSGL Accounts with 

Authority Type Code "B" Compound

The use of some USSGL Accounts with Authority Type 

Code "B" is limited to specific TAS. Fail Y

68 SPECIAL

with Authority Type Code 

"B", BEA of "M", Fund 

Type "ER/EP" and 

Finance Account 

Indicator "D" Compound

The use of USSGL 404700 with Authority Type Code "B", 

BEA Category Indicator "M", Fund Type "ER/EP" and 

Financing Account Code "D" is limited to specific TAS. Fail Y

Bulletin No. 2022-12 VII VSR - 3 June 2022
ID

Simple or

Special Name Type Description Rule

Has

Exception

U.S. Standard General Ledger

Data Validations - Summary

Part 1

SUPPLEMENT

Fiscal Year 2022 Reporting

Section VII

69 SPECIAL

Limited use of specific 

USSGL and Fund Type 

combinations Compound

The use of some USSGL and GTAS Fund Type Code 

combinations is limited to specific Treasury Account 

Symbols. Fail Y

70 SPECIAL

Limited Use of USSGL 

415100 with Authority 

Type Code "P" Compound

The use of USSGL 415100 with Authority Type Code "P" is 

limited to specific Treasury Account Symbols. Fail Y

71 SPECIAL

Limited use of specific 

USSGL and Fund Type 

combinations with 

Authority Type Code "S" Compound

The use of USSGL 438200 with Fund Types "ES/ET", or 

USSGL 438400 with Fund Type "ES", and Authority Type 

Code "S" is limited to specific TAS. Fail Y

72 SPECIAL

Limited use of USSGL 

412400 with Fund Type 

"EG". Compound

The use of USSGL 412400 with GTAS Fund Type Code 

"EG" is limited to specific TAS. Fail Y

73 SPECIAL

Limited use of USSGLs 

415700 and 439700 with 

Fund Type "EG" and 

Authority Type Code "P" Compound

The use of USSGLs 415700 and 439700 with Fund Type 

"EG" and Authority Type Code "P" is limited to specific TAS. Fail Y

74 SPECIAL

Limited Use of USSGL 

439100 with PYA "X" on 

Expired TAS Compound

The use of USSGL 439100 with PYA "X" on an expired TAS 

is limited to specific TAS. Fail Y

75 SPECIAL

Prohibited Use of 

Exchange Activity with 

the General Fund of the 

U.S. Government Compound

The General Fund of the U.S. Government does not engage 

in exchange activity therefore the Fed/NonFed of "G" can 

not be used with Exch/Nonexch of "E" or "X" Fail Y

76 SPECIAL USSGLs Limited to IMF Compound Some USSGL accounts are restricted to IMF TAS only. Fail Y

77 SIMPLE Financing Account Code SGL Simple

The USSGL account must be valid for the Financing 

Account Code assigned to the TAS. Pass Y

78 SPECIAL

TFM 2-4700 Appendix 3 

Fed-NonFed and 

Exchange-NonExchange 

Limitations Compound

Specific combinations of USSGL, Federal Non-Federal 

Code, and Exchange Nonexchange Code are not valid. Fail Y

79 SPECIAL

USSGL 240000 and FedNonFed of "Z" for 

Deposit Funds Compound

Deposit Funds are not permitted to use the Federal 

Nonfederal Code of "Z" with USSGL account 240000. Fail N

80 SPECIAL

Limited Use of USSGL 

579001 Compound

The use of USSGL 579001 is limited to specific Treasury 

TAS. Fail Y

81 SPECIAL

Limited Use of 415900 

and 415901 Compound

The use of USSGLs 415900 and 415901 is limited to 

specific TAS. Fail Y

82 SPECIAL

Limited Use of USSGL 

439701 Compound The use of USSGL 439701 is limited to specific TAS. Fail Y

83 SPECIAL

Limited Use of 439700 

with Authority Type "B" 

and/or Fund Type "EP" Compound

The use of USSGL 439700 with Authority Type Code "B" 

and/or Fund Type "EP" is restricted to specific TAS. Fail Y

84 SPECIAL

Limited Use of USSGL 

419000 with Financing 

Account Code "G" Compound

The use of USSGL account 419000 with Financing Account 

Code "G" is limited to specific TAS. Fail Y

85 SPECIAL

Limited Use of USSGL 

292000 on a C-TAS Compound

The use of USSGL account 292000 on a C-TAS is restricted 

to the Department of Defense. Fail Y

86 SIMPLE Exempt Validation Programmatic

The use of Apportionment Category Code "E" is restricted to 

the TAS identified in the "Accounts Exempt from 

Apportionment" report included in OMB's apportionment 

system. Pass N

87 SIMPLE

ACB PRC 

COMBINATION RULE Programmatic

The Apportionment Category and Program Reporting Code 

pairing must be a valid combination on the apportionment 

included in OMB's apportionment system. Pass N

Bulletin No. 2022-12 VII VSR - 4 June 2022
ID

Simple or

Special Name Type Description Rule

Has

Exception

U.S. Standard General Ledger

Data Validations - Summary

Part 1

SUPPLEMENT

Fiscal Year 2022 Reporting

Section VII

88 SPECIAL

Limited Use of USSGL 

151600 Compound The use USSGL account 151600 is restricted to DoD TAS. Fail Y

89 SPECIAL

Limited Use of USSGL 

153200 Compound

The use of USSGL account 153200 is limited to specific 

TAS. Fail Y

90 SIMPLE

Disaster Emergency 

Fund Code Domain 

Value Restrictions Programmatic

The use of DEF Code domain values other than "Q" is 

limited to specific fund families. Pass N

91 SPECIAL

Main Account 3601 

USSGL Restrictions Compound

TAS with Main Account 3601 are only permitted to report 

specific USSGL accounts. Pass Y

92 SPECIAL

Limited Use of USSGL 

411601 Compound

The use of USSGL account 411601 is limited to specific 

TAS. Fail Y

93 SPECIAL

Main Account 3603 

USSGL Restrictions Compound

TAS with Main Account 3603 are only permitted to report 

specific USSGL accounts. Pass N

94 SPECIAL

Limited Use of USSGLs 

415730 and 439730 Compound

The use of USSGL accounts 415730 and 439730 is limited 

to specific TAS. Fail Y

95 SPECIAL

Main Account 3605 

USSGL Restrictions Compound

TAS with Main Account 3605 are only permitted to report 

specific USSGL accounts. Pass N

96 SPECIAL

Main Account 3602 

USSGL Restrictions Compound

TAS with Main Account 3602 are only permitted to report 

specific USSGL accounts. Pass N

97 SPECIAL

Main Account 3606 

USSGL Restrictions Compound

TAS with Main Account 3606 are only permitted to report 

specific USSGL accounts. Pass N

98 SPECIAL

Main Account 3604 

USSGL Restrictions Compound

TAS with Main Account 3604 are only permitted to report 

specific USSGL accounts. Pass N

99 SPECIAL

USSGL Reimbursable 

Flag "R" Restriction Compound

The use of some USSGL accounts with Reimbursable Flag 

"R" is limited to specific TAS. Fail Y

100 SPECIAL

USSGL accounts 415100 

and 415700 on Expired 

TAS Compound

Reporting USSGL accounts 415100 and 415700 on expired 

TAS is restricted to specific TAS. Fail N

101 SPECIAL

Main Account 3608 

USSGL Restrictions Compound

TAS with Main Account 3608 are only permitted to report 

specific USSGL accounts. Pass N

102 SPECIAL

Main Account 3609 

USSGL Restrictions Compound

TAS with Main Account 3609 are only permitted to report 

specific USSGL accounts. Pass N

103 SPECIAL

Main Account 3610 

USSGL Restrictions Compound

TAS with Main Account 3610 are only permitted to report 

specific USSGL accounts. Pass N

104 SPECIAL

specific USSGL 

accounts with 

Reimbursable Flag "R" 

and Financing Account 

Indicator "G" Compound

Reporting some USSGL accounts with Reimbursable Flag 

"R" and Financing Account Indicator "G" is restricted to 

specific TAS. Fail Y

107 SPECIAL

USSGL 411900 with 

Debit/Credit Indicator 

"C", PYA "X", Fund Type 

"EG", and DEFC "E" 

limited to certain TAS Compound

Use of USSGL 411900 with Debit/Credit Indicator "C", PYA 

"X", Fund Type "EG", and DEFC "E" limited to certain TAS. Fail Y

108 SPECIAL

Reimbursable Flag 

Restriction for DEFC 

Values Compound

Reimbursable Flag must be "D" (Direct) for any DEFC 

values other than "Q" or "QQQ". Fail Y

110 SPECIAL

FBWT restriction on 

specific suspense 

accounts Compound

SAM Default Accounts (Availability Type F) (Main Account 

3500 and 3502) must have $0 FBWT each reporting period Fail N

111 SPECIAL

Special and Trust Fund 

Restriction for Specific 

USSGL Accounts with 

Reimbursable Flag "D" Compound

Reporting some USSGL accounts with Reimbursable Flag 

"D" and Fund Type "ES" or "ET" is restricted to specific 

Fund Families. Fail Y

112 SPECIAL

Main Account 3611 

USSGL Restrictions Compound

TAS with Main Account 3611 are only permitted to report 

specific USSGL accounts. Pass N

Bulletin No. 2022-12 VII VSR - 5 June 2022
ID

Simple or

Special Name Type Description Rule

Has

Exception

U.S. Standard General Ledger

Data Validations - Summary

Part 1

SUPPLEMENT

Fiscal Year 2022 Reporting

Section VII

113 SPECIAL

Main Account 3612 

USSGL Restrictions Compound

TAS with Main Account 3612 are only permitted to report 

specific USSGL accounts. Pass N

114 SPECIAL

Prohibited Use of 

USSGL Account 411910 

on No-Year TAS Compound

No-Year TAS (Authority Duration Code "X") are not 

permitted to report USSGL account 411910. Fail N

115 SPECIAL

USSGL Accounts 

Restricted to U.S. Army 

Corps of Engineers TAS Compound

Some USSGL accounts are restricted to specific TAS for 

the U.S. Army Corps of Engineers Fail Y

116 SPECIAL

USSGL accounts 

Restricted to Department 

of Transportation Compound

Some USSGL accounts are for Department of 

Transportation use only. Fail Y

117 SPECIAL

Restricted to U.S. 

Department of 

Agriculture Compound

Some USSGL accounts are restricted to specific TAS for 

the U.S. Department of Agriculture. Fail Y

118 SPECIAL

USSGL Accounts 

113500, 113510, and 

123500 Compound

The use of USSGL accounts 113500, 113510, and 123500 

is restricted to specific TAS. Fail Y

119 SPECIAL

Restricted Use of 

USSGL Accounts 

416512, 416612, 

416712, and 422512 Compound

The use of USSGL accounts 416512, 416612, 416712, and 

422512 is restricted to the U.S. Army Corps of Engineers Fail Y

120 SPECIAL

Restricted Use of 

USSGL 422100 on 

Financing Accounts Compound

Reporting USSGL account 422100 with Financing Account 

Code "D" or "G" is restricted to specific TAS. Fail Y

121 SPECIAL

Restricted Use of 

USSGL Account 421100 Compound

The use of USSGL account 421100 is restricted to specific 

Department of Defense TAS only. Fail Y

122 SPECIAL

Abnormal Balance 

Validation Compound

pg p

is restricted to TAS approved by OMB. Footnote 7 

(Deadline June 2022), Footnote 8 (Deadline Sept 2021), 

Footnote 9 (Deadline June 2023), Footnote 10 (Deadline 

June 2023). Fail Y

123 SIMPLE

BUDGET OBJECT 

CLASS Look Up

The Budget Object Class must be valid based on the OMB 

Circular A-11 Pass N

124 SPECIAL

Limited Use of USSGL 

426900 with 

Reimbursable Flag "D" Compound

The use of USSGL account 426900 with Reimbursable Flag 

"D" is limited to specific TAS. Fail Y

125 SIMPLE

Bureau Code and TAS 

Combination Rule Programmatic The Bureau Code must be valid for the reporting TAS Pass N

126 SPECIAL

Main Account 3613 

USSGL Restrictions Compound

TAS with Main Account 3613 are only permitted to report 

specific USSGL accounts. Pass N

127 SPECIAL

Main Account 3614 

USSGL Restrictions Compound

TAS with Main Account 3614 are only permitted to report 

specific USSGL accounts. Pass N

128 SIMPLE

Budget Object Class 

Requirement SGL Simple Budget Object Class is required for some USSGL accounts. Pass N

Bulletin No. 2022-12 VII VSR - 6 June 2022
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

14E Year of Budget Authority Indicator

Year of Budget Authority Indicator is required for the applicable USSGL accounts. 

YEAR OF BUDGET 

AUTHORITY CODE

FINANCING 

ACCOUNT CODE 

Pass (BLANK) D Pass (BLANK) G Fail BAL D Fail BAL G Fail NEW D Fail NEW G 

15E Availability Time Indicator

Availability Time Indicator is required for the applicable USSGL accounts. 

USSGL ACCOUNT 

NUMBER Begin End Indicator

AVAILABILITY TIME 

INDICATOR 

Fail 462000 B A Fail 462000 B S Fail 462000 E (BLANK) Pass 462000 B (BLANK) Pass 462000 E A Pass 462000 E S 

17E Prior Year Adjustment Code

Prior Year Adjustment Code is required for the applicable USSGL accounts. 

USSGL ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT CODE TAS STATUS 

Fail 411100 X E Fail 411200 X E Fail 411300 X E Fail 411400 X E Fail 411500 X E Fail 411600 X E Fail 411601 X E Fail 411700 X E Fail 411800 X E Fail 412100 X E Fail 412300 X E Fail 412400 X E Fail 412500 X E Fail 413200 X E Fail 413600 X E Fail 414120 X E Fail 415000 X E Fail 415700 X E Fail 415800 X E Fail 416800 X E Fail 417000 X E Fail 417500 X E Fail 419000 X E Fail 421200 X E Fail 429000 X E Fail 438200 X E Fail 438700 X E Fail 438800 X E Fail 439200 X E Fail 439400 X E Fail 439700 X E Fail 439800 X E Fail 439900 X E 

U.S. Standard General Ledger

Data Validations - Detail

Bulletin No. 2022-16 VII VDR - 1 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 445000 X E Fail 490800 X E 

20 Disaster Emergency Fund Code

Disaster Emergency Fund Code is required for applicable USSGL accounts. Fail

DISASTER 

EMERGENCY FUND 

CODE

BUDGETARY 

PROPRIETARY 

 <>(BLANK) =P  <>(BLANK) =A  =(BLANK) =B 

21E GTAS Fund Type

Specific USSGL accounts are valid for each GTAS Fund Type. 

USSGL ACCOUNT 

NUMBER FUND TYPE

CONCATENATED 

TAS 

Pass 310000 UG 012 3241000 Fail 411400 ET 015 X8526000 Fail 411400 ET 015 X8585000 Fail 411400 ET 015 X8594000 Fail 411400 ET 015 X8595000 Fail 411400 ET 015 X8596000 Fail 411400 ET 015 X8600000 Fail 411400 ET 015 X8602000 Fail 411400 ET 015 X8604000 Fail 411400 ET 015 X8608000 Fail 411400 ET 070 X8530000 Fail 411400 ET 070 X8598000 

22E TAS Status

The USSGL accounts must be valid for the TAS Status. 

USSGL ACCOUNT 

NUMBER FUND TYPE TAS STATUS

CONCATENA

TAS 

Fail 435000 EC U Fail 435000 EG U Fail 435000 EM U Fail 435000 EP U Fail 435000 ER U Fail 435000 TR U Pass 435000 ES U Pass 435000 ET U Pass 112500 EG E

04720212021 0108000 

23E Borrowing Source Code

Borrowing Source Code is required for applicable USSGL accounts. 

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE

BORROWING 

SOURCE 

Fail 438200 B (BLANK) Pass 438200 B F Pass 438200 B P Pass 438200 B T Pass 438200 C (BLANK) Fail 438200 C F Fail 438200 C P Fail 438200 C T Pass 438200 D (BLANK) Fail 438200 D F Fail 438200 D P Fail 438200 D T Pass 438200 P (BLANK) Fail 438200 P F Fail 438200 P P Fail 438200 P T Pass 438200 S (BLANK) 

Bulletin No. 2022-16 VII VDR - 2 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Fail 438200 S F Fail 438200 S P Fail 438200 S T Pass 438400 C (BLANK) Fail 438400 C F Fail 438400 C P Fail 438400 C T Pass 438400 D (BLANK) Fail 438400 D F Fail 438400 D P Fail 438400 D T Pass 438400 P (BLANK) Fail 438400 P F Fail 438400 P P Fail 438400 P T Pass 438400 S (BLANK) Fail 438400 S F Fail 438400 S P Fail 438400 S T Fail 439200 B (BLANK) Pass 439200 B F Pass 439200 B P Pass 439200 B T Pass 439200 C (BLANK) Fail 439200 C F Fail 439200 C P Fail 439200 C T Pass 439200 D (BLANK) Fail 439200 D F Fail 439200 D P Fail 439200 D T Pass 439200 E (BLANK) Fail 439200 E F Fail 439200 E P Fail 439200 E T Pass 439200 F (BLANK) Fail 439200 F F Fail 439200 F P Fail 439200 F T Pass 439200 P (BLANK) Fail 439200 P F Fail 439200 P P Fail 439200 P T Pass 439200 R (BLANK) Fail 439200 R F Fail 439200 R P Fail 439200 R T Pass 439200 S (BLANK) Fail 439200 S F Fail 439200 S P Fail 439200 S T Fail 439300 B (BLANK) 

Bulletin No. 2022-16 VII VDR - 3 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 439300 B F Pass 439300 B P Pass 439300 B T Pass 439300 C (BLANK) Fail 439300 C F Fail 439300 C P Fail 439300 C T Pass 439300 D (BLANK) Fail 439300 D F Fail 439300 D P Fail 439300 D T Pass 439300 E (BLANK) Fail 439300 E F Fail 439300 E P Fail 439300 E T Pass 439300 F (BLANK) Fail 439300 F F Fail 439300 F P Fail 439300 F T Pass 439300 P (BLANK) Fail 439300 P F Fail 439300 P P Fail 439300 P T Pass 439300 R (BLANK) Fail 439300 R F Fail 439300 R P Fail 439300 R T Pass 439300 S (BLANK) Fail 439300 S F Fail 439300 S P Fail 439300 S T 

24E Reporting Type Code

The USSGL Accounts must be valid for the Reporting Type Code. 

USSGL ACCOUNT 

NUMBER

REPORTING TYPE 

CODE

CONCATENATED 

TAS 

Pass 340000 U 020 X6311000 

25

USSGL Accounts Restricted to Appropriation Flag "I" and "M"

Some USSGL accounts can only be reported if the Appropriation Flag on the SMAF is "I" (Indefinite) or "M" (Mixed). Fail

USSGL ACCOUNT 

NUMBER

APPROPRIATION 

FLAG 

 =411910 =(BLANK)  =439100 =(BLANK) 

26

Anticipated USSGL Account Balance in Period 12

If the period is 12, then the account balance for all anticipated USSGL accounts must be zero. Fail Reporting Period DOLLAR AMOUNT SGL ANTICIPATED 

 =12 <>0 =Y

27

Credit Cohort Year and Financing Account Code Validation

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null. Pass

CREDIT COHORT 

YEAR

BUDGETARY 

PROPRIETARY

FINANCING 

ACCOUNT CODE 

 =(BLANK) =A =N  =(BLANK) =A =G  =(BLANK) =A =D  =(BLANK) =B =N  =(BLANK) =P =N 

Bulletin No. 2022-16 VII VDR - 4 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =(BLANK) =P =G  =(BLANK) =P =D  =1992 =B =G  =1992 =B =D  =1993 =B =G  =1993 =B =D  =1994 =B =G  =1994 =B =D  =1995 =B =G  =1995 =B =D  =1996 =B =G  =1996 =B =D  =1997 =B =G  =1997 =B =D  =1998 =B =G  =1998 =B =D  =1999 =B =G  =1999 =B =D  =2000 =B =G  =2000 =B =D  =2001 =B =G  =2001 =B =D  =2002 =B =G  =2002 =B =D  =2003 =B =G  =2003 =B =D  =2004 =B =G  =2004 =B =D  =2005 =B =G  =2005 =B =D  =2006 =B =G  =2006 =B =D  =2007 =B =G  =2007 =B =D  =2008 =B =G  =2008 =B =D  =2009 =B =G  =2009 =B =D  =2010 =B =G  =2010 =B =D  =2011 =B =G  =2011 =B =D  =2012 =B =G  =2012 =B =D  =2013 =B =G  =2013 =B =D  =2014 =B =G  =2014 =B =D  =2015 =B =G  =2015 =B =D  =2016 =B =G  =2016 =B =D 

Bulletin No. 2022-16 VII VDR - 5 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =2017 =B =G  =2017 =B =D  =2018 =B =G  =2018 =B =D  =2019 =B =G  =2019 =B =D  =2020 =B =G  =2020 =B =D  =2021 =B =G  =2021 =B =D  =2022 =B =G  =2022 =B =D 

27E

Credit Cohort Year and Financing Account Code Validation

If Financing Account Code for the TAS is D (Direct) or G (Guaranteed) on the SMAF and the USSGL account is budgetary, then the Credit Cohort Year is required. Otherwise, Credit Cohort Year should be null. 

CREDIT COHORT 

YEAR

CONCATENATED 

TAS

FINANCING 

ACCOUNT CODE 

Pass (BLANK) 086 X4240000 D Pass (BLANK) 086 X4240000 G Pass (BLANK) 091 X4251000 D Pass (BLANK) 091 X4251000 G Pass (BLANK) 091 X4252000 D Pass (BLANK) 091 X4252000 G Pass (BLANK) 091 X4253000 D Pass (BLANK) 091 X4253000 G Pass (BLANK) 091 X4255000 D Pass (BLANK) 091 X4255000 G Pass (BLANK) 091 X4290000 D Pass (BLANK) 091 X4290000 G Pass (BLANK) 091 X4449000 D Pass (BLANK) 091 X4449000 G Pass (BLANK) 091 X4453000 D Pass (BLANK) 091 X4453000 G Pass (BLANK) 091 X4459000 D Pass (BLANK) 091 X4459000 G Pass (BLANK) 091 X4300000 D Pass (BLANK) 091 X4300000 G Pass 1001 071 X4074000 D Pass 1001 071 X4074000 G Pass 1001 071 X4075000 D Pass 1001 071 X4075000 G Pass 2023 012 X4158000 D Pass 2023 012 X4158000 G Pass 2023 086 X4587000 D Pass 2023 086 X4587000 G 

28 PYA and Beginning Balance Validation

If the Begin End Indicator is B (Beginning), then the Prior Year Adjustment Code value must be X (not an adjustment to prior year reporting). Fail Begin End Indicator

PRIOR YEAR 

ADJUSTMENT CODE 

 =B =B  =B =P 

Bulletin No. 2022-16 VII VDR - 6 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

29

Program Report Category Code and Apportionment Category Code Validation

If the Apportionment Category Code is E, then Program Report Category Code (number) must be null. Fail

APPORTIONMENT 

CATEGORY CODE

PROGRAM REPORT 

CATEGORY 

NUMBER 

 =(BLANK) =##  =E =## 

29E

Program Report Category Code and Apportionment Category Code Validation

If the Apportionment Category Code is E, then Program Report Category Code (number) must be null. 

USSGL ACCOUNT 

NUMBER

APPORTIONMENT 

CATEGORY CODE

PROGRAM REPORT 

CATEGORY 

NUMBER 

Fail 465000 A ## Fail 465000 B ## Pass 465000 A (BLANK) Pass 465000 B (BLANK) 

30

Apportionment Category B and Apportionment Category B Program Code (Number) Validation

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159. Fail

APPORTIONMENT 

CATEGORY CODE

APPORTIONMENT 

CATEGORY B 

PROGRAM 

 =(BLANK) =####  =A =####  =B =(BLANK)  =E =#### 

30E

Apportionment Category B and Apportionment Category B Program Code (Number) Validation

If Apportionment Category Code is B, then Apportionment Category B Program Code (number) is required. The values must be between 6011-6159. 

USSGL ACCOUNT 

NUMBER

APPORTIONMENT 

CATEGORY CODE

APPORTIONMENT 

CATEGORY B 

PROGRAM 

Fail 465000 B #### Pass 465000 B (BLANK) 

31 BEA Category Validation

The Bulk File BEA Category Indicator must agree with the TAS level BEA Category Indicator on the SMAF, unless TAS level BEA Category Indicator on the SMAF is N (NET), in which Bulk File BEA Category would be M (Mandatory). Fail

BEA CATEGORY 

INDICATOR

TAS LEVEL BEA 

CATEGORY 

 =D =M  =D =(BLANK)  =D =I  =D =G  =D =N  =M =D  =M =(BLANK)  =M =I  =M =G 

31E BEA Category Validation

The Bulk File BEA Category Indicator must agree with the TAS level BEA Category Indicator on the SMAF, unless TAS level BEA Category Indicator on the SMAF is N (NET), in which Bulk File BEA Category would be M (Mandatory). 

BEA CATEGORY 

INDICATOR

CONCATENATED 

TAS 

Pass M 020 X0503000 

32

Is First Year and Year of Budget Authority Indicator Validation

If Is First Year is Y, then Year of BA must be NEW. If Is First Year is N, then Year of BA must be BAL for annual & multiyear TAS when using PYA of X, and can be NEW or BAL for X year TAS and for annual & multiyear TAS when using PYA B or P. Fail

AVAILABILITY TYPE 

CODE

YEAR OF BUDGET 

AUTHORITY CODE

PRIOR YEAR 

ADJUSTMENT CODE IS FIRST YE

 <>X =BAL =B =Y

Bulletin No. 2022-16 VII VDR - 7 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 <>X =BAL =P =Y

 <>X =BAL =X =Y <>X =BAL =(BLANK) =Y <>X =NEW =X =N  =X =BAL =B =Y =X =BAL =P =Y =X =BAL =X =Y =X =BAL =(BLANK) =Y

33

Federal Non-Federal Code and Trading Partner Agency Identifier Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Agency Identifier is required. If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Agency Identifier must be 099. Exceptions may apply. Fail Begin End Indicator

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

AGENCY IDENTIFIER 

 =E =E =###  =E =F <>###  =E =F =099  =E =G <>099  =E =N =###  =E =Z =###  =E =(BLANK) =### 

33E

Federal Non-Federal Code and Trading Partner Agency Identifier Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Agency Identifier is required. If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Agency Identifier must be 099. Exceptions may apply. 

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

AGENCY IDENTIFIER 

Fail 407000 F ### Fail 421200 F ### Fail 422100 F ### Fail 422200 F ### Fail 422300 F ### Fail 423100 F ### Fail 423500 F ### Fail 425100 F ### Fail 425200 F ### Fail 425300 F ### Fail 487200 F ### Fail 497200 F ### Pass 407000 F (BLANK) Pass 421200 F (BLANK) Pass 422100 F (BLANK) Pass 422200 F (BLANK) Pass 422300 F (BLANK) Pass 423100 F (BLANK) Pass 423500 F (BLANK) Pass 425100 F (BLANK) Pass 425200 F (BLANK) Pass 425300 F (BLANK) Pass 487200 F (BLANK) Pass 497200 F (BLANK) 

Bulletin No. 2022-16 VII VDR - 8 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

34

Federal Non-Federal Code and Trading Partner Main Account Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. Fail Begin End Indicator

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

MAIN ACCOUNT 

CODE 

 =E =E =####  =E =F =(BLANK)  =E =G =(BLANK)  =E =N =####  =E =Z =####  =E =(BLANK) =#### 

34E

Federal Non-Federal Code and Trading Partner Main Account Validation

If Federal Non-Federal Code is F (Federal), then Trading Partner Main Account is required. 

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

MAIN ACCOUNT 

CODE

Fail 407000 F ####Fail 421200 F ####Fail 422100 F ####Fail 422200 F ####Fail 422300 F ####Fail 423100 F ####Fail 423500 F ####Fail 425100 F ####Fail 425200 F ####Fail 425300 F ####Fail 487200 F ####Fail 497200 F ####Pass 407000 F (BLANK)Pass 421200 F (BLANK)Pass 422100 F (BLANK)Pass 422200 F (BLANK)Pass 422300 F (BLANK)Pass 423100 F (BLANK)Pass 423500 F (BLANK)Pass 425100 F (BLANK)Pass 425200 F (BLANK)Pass 425300 F (BLANK)Pass 487200 F (BLANK)Pass 497200 F (BLANK)

35

Federal Non-Federal Code G and Trading Partner Main Account 0000 Validation

If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Main Account must be 0000. Fail

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

MAIN ACCOUNT 

CODE 

 =G =#### 

35E

Federal Non-Federal Code G and Trading Partner Main Account 0000 Validation

If Federal Non-Federal Code is G (General Fund of the U.S. Government), then Trading Partner Main Account must be 0000. 

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING PARTNER 

MAIN ACCOUNT 

CODE 

Pass G 0000 

36

TAS Restrictions for USSGL 192100 Receivable from Appropriations Validation

USSGL account 192100 is restricted to specific TAS within the Department of the Treasury. Fail

USSGL ACCOUNT 

NUMBER 

 =192100 

36E

TAS Restrictions for USSGL 192100 Receivable from Appropriations Validation

USSGL account 192100 is restricted to specific TAS within the Department of the Treasury. Fund Family 

Pass 0200500 Pass 0200505 

Bulletin No. 2022-16 VII VDR - 9 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 0200550 Pass 0200551 Pass 0200575 Pass 0200903 Pass 0200904 Pass 0201875 

37 Pd 12 Zero Balance Validation

The Dollar Amount for specific USSGL accounts must be $0 in period 12. Fail Reporting Period

USSGL ACCOUNT 

NUMBER DOLLAR AMOUNT 

 =12 =109000 <>0  =12 =139000 <>0  =12 =209010 <>0  =12 =299100 <>0  =12 =299110 <>0  =12 =299200 <>0  =12 =309000 <>0  =12 =309010 <>0  =12 =416612 <>0  =12 =422512 <>0  =12 =424000 <>0  =12 =439500 <>0  =12 =439504 <>0  =12 =573500 <>0  =12 =573600 <>0 

38

USSGL 435000 and TAS Status Transitioning Flag

If the TAS Status Transitioning Flag is K (Canceling), then USSGL 435000 Debit Credit Indicator must be C (Credit). Fail

USSGL ACCOUNT 

NUMBER

DEBIT CREDIT 

INDICATOR

TAS STATUS 

TRANSITIONING 

CODE 

 =435000 =D =K 

39 PYA and Is First Year

If the Is First Year Indicator is Y (Yes) on the SMAF, then the PYA must be X (not an adjustment to prior year reporting). Fail

PRIOR YEAR 

ADJUSTMENT CODE IS FIRST YEAR 

 =B =Y

 =P =Y

40 TAS Status Transitioning Flag and 101000

If the TAS Status Transitioning Flag is K (Canceling), then 101000 ending balance must be $0. Fail

USSGL ACCOUNT 

NUMBER DOLLAR AMOUNT Begin End Indicator

TAS STAT

TRANSITION

CODE 

 =101000 <>0 =E =K 

41

Prior Year Upward and Downward Adjustments and Is First Year

Prior Year Upward and Downward Adjustments cannot be reported in the TAS first year. Fail

USSGL ACCOUNT 

NUMBER IS FIRST YEAR 

 =411910 =Y

 =498100 =Y =498200 =Y

42 USSGL 490800 TAS limitation USSGL 490800 is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER 

 =490800 

42E USSGL 490800 TAS limitation USSGL 490800 is restricted to specific TAS. 

CONCATENATED 

TAS 

Pass 010 X4518000 Pass 020 X0550000 Pass

020020 X0074000 

Pass 088 X0300000 

43 Limited Use of USSGLs 412200 and 412250

The use of USSGLs 412200 and 412250 is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER 

Bulletin No. 2022-16 VII VDR - 10 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =412200  =412250 

43E Limited Use of USSGLs 412200 and 412250

The use of USSGLs 412200 and 412250 is restricted to specific TAS. 

USSGL ACCOUNT 

NUMBER

CONCATENATED 

TAS 

Pass 412200 020 X0550000 Pass 412250 020 X4521000 

44 USSGLs limited to X Authority Duration Code

Specific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS). Fail

USSGL ACCOUNT 

NUMBER

AUTHORITY 

DURATION CODE 

 =412200 <>X  =413100 <>X  =413120 <>X  =413600 <>X  =414100 <>X  =414120 <>X  =414900 <>X  =415700 <>X  =415800 <>X  =427300 <>X  =436000 <>X  =438400 <>X  =439400 <>X  =439700 <>X  =439701 <>X  =439730 <>X  =439800 <>X 

44E USSGLs limited to X Authority Duration Code

Specific USSGLs are limited to TAS with Authority Duration Code X (No Year TAS). 

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE

BEA CATEGORY 

INDICATOR

CONCATENA

TAS 

Pass 414900 (BLANK) (BLANK)

01320122022 0516000 

Pass 414900 (BLANK) (BLANK)

01320122022 8233000 

Pass 415800 (BLANK) D

07020132015 0715000 

Pass 415800 (BLANK) D

07020142016 0715000 

Pass 438400 P M

01220132013 1143000 

Pass 438400 P M

01220142014 1143000 

Pass 438400 P M

01220152015 1143000 

Pass 438400 P M

01220172020 5216000 

Pass 438400 P M

01220182021 5216000 

Pass 438400 P M

01320122022 8233000 

Pass 438400 S M

01320122027 4421000 

Pass 438400 S D

01620132013 1200000 

Pass 438400 S D

02020132013 0560000 

Pass 438400 P D

02520132014 4472000 

Bulletin No. 2022-16 VII VDR - 11 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 S D

02720132013 0100000 

Pass 438400 P D

04720132015 4542001 

Pass 438400 P D

06020122012 8237000 

Pass 438400 S D

06920132013 0102000 

Pass 438400 S D

06920132013 0301000 

Pass 438400 S D

06920132013 1301000 

Pass 438400 P D

06920132014 5282000 

Pass 438400 P D

06920132014 5282000 

Pass 438400 P D

06920132015 8121000 

Pass 438400 P D

06920132015 8121000 

Pass 438400 S D

07020132015 0715000 

Pass 438400 S D

07120132015 0100000 

Pass 438400 S D

07520132013 0600000 

Pass 438400 S D

07520132013 0943000 

Pass 438400 P D

07520132014 8393000 

Pass 438400 S M

07520132018 0511000 

Pass 438400 S M

07520142014 0509000 

Pass 438400 S M

07520142014 0511000 

Pass 438400 S M

07520142014 0519000 

Pass 438400 S M

07520142019 0511000 

Pass 438400 S M

07520152016 0128000 

Pass 438400 S M

07520152016 0350000 

Pass 438400 S M

07520152016 0943000 

Pass 438400 S M

07520152020 0511000 

Pass 438400 S M

07520162016 0511000 

Pass 438400 S M

07520162017 0128000 

Pass 438400 S M

07520162017 0350000 

Pass 438400 S M

07520162017 0943000 

Bulletin No. 2022-16 VII VDR - 12 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 S M

07520162021 0511000 

Pass 438400 S M

07520172017 0511000 

Pass 438400 S M

07520172018 0128000 

Pass 438400 S M

07520172018 0350000 

Pass 438400 S M

07520172018 0943000 

Pass 438400 S M

07520172022 0511000 

Pass 438400 S M

07520182018 0511000 

Pass 438400 S M

07520182019 0128000 

Pass 438400 S M

07520182019 0350000 

Pass 438400 S M

07520182019 0943000 

Pass 438400 S M

07520182022 0511000 

Pass 438400 S M

07520192019 0511000 

Pass 438400 S M

07520192020 0128000 

Pass 438400 S M

07520192020 0350000 

Pass 438400 S M

07520192020 0943000 

Pass 438400 S M

07520192022 0511000 

Pass 438400 S M

07520202021 0128000 

Pass 438400 S M

07520202021 0350000 

Pass 438400 S M

07520202021 0943000 

Pass 438400 S M

07520212022 0350000 

Pass 438400 S M

07520212022 0943000 

Pass 438400 S D

08620132013 0186000 

Pass 438400 P D

08620132014 4586000 

Pass 438400 S D

09720132013 0130000 

Pass 438400 S D

34920132013 1712000 

Pass 438400 P M

57920102019 8299000 

Pass 438400 P M

57920102029 8299000 

Pass 439400 (BLANK) D

01420172021 5639000 

Bulletin No. 2022-16 VII VDR - 13 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 439400 (BLANK) D

01420172023 5637000 

Pass 439400 (BLANK) D

01420172023 5638000 

Pass 439400 (BLANK) D

01420172028 5639000 

Pass 439400 (BLANK) D

01420172030 5637000 

Pass 439400 (BLANK) D

01420172030 5638000 

Pass 439700 P M

01320122022 8233000 

Pass 439700 P D

01420172021 5639000 

Pass 439700 P D

01420172023 5637000 

Pass 439700 P D

01420172023 5638000 

Pass 439701 P M

01320122022 8233000 

Pass 439730 (BLANK) D

01420172021 5639000 

Pass 439730 (BLANK) D

01420172023 5637000 

Pass 439730 (BLANK) D

01420172023 5638000 

Pass 439730 (BLANK) D

01420172028 5639000 

Pass 439730 (BLANK) D

01420172030 5637000 

Pass 439730 (BLANK) D

01420172030 5638000 

Pass 439800 S D

07020132015 0715000 

Pass 439800 S D

07020142016 0715000 

45 TAS Restrictions for USSGL 432000

USSGL 432000 is restricted to TAS in the Department of Health and Human Services and the Social Security Administration. Fail

USSGL ACCOUNT 

NUMBER 

 =432000 

45E TAS Restrictions for USSGL 432000

USSGL 432000 is restricted to TAS in the Department of Health and Human Services and the Social Security Administration. AGENCY IDENTIFIER 

Pass 028 Pass 075 

46 Restriction for Non-Federal Exceptions

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted. Fail

FEDERAL 

NONFEDERAL 

INDICATOR 

 =E 

46E Restriction for Non-Federal Exceptions

Federal Non-Federal Code domain value E (Non-Federal exceptions) is restricted. 

CONCATENATED 

TAS Fund Family 

Pass 0110109 Pass 0110210 Pass 0120600 Pass 0121103 Pass 0121104 

Bulletin No. 2022-16 VII VDR - 14 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 0121105 Pass 0121106 Pass 0121115 Pass 0121400 Pass 0121500 Pass 0121600 Pass 0121801 Pass 0122500 Pass 0123700 Pass 0124050 Pass 0124605 Pass 0124609 Pass 0125161 Pass 0125410 Pass 0128028 Pass 0130300 Pass 0131006 Pass 0131450 Pass 0134295 Pass 0140680 Pass 0140804 Pass 0141039 Pass 0141125 Pass 0141611 Pass 0141612 Pass 0142100 Pass 0142106 Pass 0144523 Pass 0144529 Pass 0145015 Pass 0145017 Pass 0145020 Pass 0148069 Pass 0150200 Pass 0151060 Pass 0151100 Pass 0151300 Pass 0171804 Pass 0171810 Pass 0201008 Pass 0204444 Pass 0204502 Pass 0212032 Pass 0254468 Pass 0514596 Pass 0573010 Pass 0573020 Pass 0573400 Pass 0573600 Pass 0608118 Pass 0694089 Pass 0698083 

Bulletin No. 2022-16 VII VDR - 15 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 0700500 Pass 0700509 Pass 0700530 Pass 0700531 Pass 0700542 Pass 0700610 Pass 0705687 Pass 0705694 Pass 0800109 Pass 0800111 Pass 0800115 Pass 0800122 Pass 0804546 Pass 0884578 Pass 0930100 Pass 0978337 Pass 3391400 Pass 3491712 Pass 4554110 Pass 5124331 Pass 097 X4930001 

47

Borrowing Authority from Treasury and Borrowing Source Validation

If the Borrowing Authority from Treasury Indicator is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank). Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY FROM 

TREASURY 

 =F =N  =P =I  =P =D  =P =M 

47E

Borrowing Authority from Treasury and Borrowing Source Validation

If the Borrowing Authority from Treasury Indicator is other than N (No Borrowing Authority from Treasury), then the USSGL Borrowing Source must be T (Treasury) or F (Federal Financing Bank). 

BORROWING 

SOURCE

BORROWING 

AUTHORITY FROM 

TREASURY

BORROWING 

AUTHORITY FROM 

THE PUBLIC 

Pass P I M Pass P D M Pass P I D Pass P I I Pass P D I Pass P D D Pass P M M Pass P M I Pass P M D 

48

Borrowing Authority from the Public and Borrowing Source Validation

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public). Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY FROM 

THE PUBLIC 

 =F =I  =F =D  =F =M  =P =N  =T =I  =T =D 

Bulletin No. 2022-16 VII VDR - 16 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =T =M 

48E

Borrowing Authority from the Public and Borrowing Source Validation

If the Borrowing Authority from the Public Indicator is other than null, then the USSGL Borrowing Source must be P (public). 

BORROWING 

SOURCE

BORROWING 

AUTHORITY FROM 

TREASURY

BORROWING 

AUTHORITY FROM 

THE PUBLIC 

Pass F I M Pass F I I Pass F I D Pass F D M Pass F D I Pass F D D Pass F M M Pass F M I Pass F M D Pass T I M Pass T I I Pass T I D Pass T D M Pass T D D Pass T M M Pass T M I Pass T M D Pass T D I 

49

USSGL Accounts and Borrowing Authority Indicator

Some USSGL accounts are limited to TAS with Borrowing from the Treasury or Borrowing from the Public. Fail

USSGL ACCOUNT 

NUMBER

BORROWING 

AUTHORITY FROM 

TREASURY

BORROWING 

AUTHORITY FROM 

THE PUBLIC 

 =404400 =N =N  =414000 =N =N  =414100 =N =N  =414120 =N =N  =414300 =N =N  =414400 =N =N  =414500 =N =N  =414800 =N =N  =414900 =N =N  =414910 =N =N 

50

USSGL Accounts and Contract Authority Indicator

Some USSGL accounts are limited to TAS with Contract Authority. Fail

USSGL ACCOUNT 

NUMBER

CONTRACT 

AUTHORITY 

 =403400 =N  =413000 =N  =413100 =N  =413120 =N  =413200 =N  =413300 =N  =413400 =N  =413415 =N  =413500 =N  =413600 =N  =413800 =N  =413900 =N 

Bulletin No. 2022-16 VII VDR - 17 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

51

Backdated Transaction and Prior Year Adjustment

If a transaction has been backdated to a previous fiscal year in CARS, then the Prior Year Adjustment for the transaction is B. The Backdated Transaction field on the SMAF will be Y (yes) if a backdated transaction has been processed. Fail

PRIOR YEAR 

ADJUSTMENT CODE

Backdated 

Transaction 

 =B =N 

51E

Backdated Transaction and Prior Year Adjustment

If a transaction has been backdated to a previous fiscal year in CARS, then the Prior Year Adjustment for the transaction is B. The Backdated Transaction field on the SMAF will be Y (yes) if a backdated transaction has been processed. 

PRIOR YEAR 

ADJUSTMENT CODE

CONCATENATED 

TAS

Backdated 

Transaction 

Pass B 075 X3966000 N 

52 Is First Year and Beginning Balance Validation

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E. Fail Begin End Indicator IS FIRST YEAR 

 =B =Y

52E Is First Year and Beginning Balance Validation

If the TAS is in the First Year of Authority then the Beginning/Ending Attribute must be E. 

CONCATENATED 

TAS 

Pass 075 1099001 Pass 075 1099005 Pass 075 1099006 Pass 075 1099008 Pass 075 1099009 Pass 075 1099010 Pass 075 1435001 Pass 075 1435005 Pass 075 1435006 Pass 075 1435008 Pass 075 1435009 Pass 075 1435010 Pass 075 3200001 Pass 075 3200005 Pass 075 3200006 Pass 075 3200008 Pass 075 3200009 Pass 075 3200010 Pass 075 3220001 Pass 075 3220005 Pass 075 3220006 Pass 075 3220008 Pass 075 3220009 Pass 075 3220010 

53 USSGLs limited to ESF and Sinking Fund TAS

Some USSGL accounts are limited to TAS 020X4444 and 020X0575. Fail

USSGL ACCOUNT 

NUMBER 

 =120500  =120900  =134400  =138400  =167000  =167100  =167200 

Bulletin No. 2022-16 VII VDR - 18 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =167900  =219200  =219300  =426800  =463500  =633800  =718100  =719100  =728100  =729100 

53E USSGLs limited to ESF and Sinking Fund TAS

Some USSGL accounts are limited to TAS 020X4444 and 020X0575. 

CONCATENATED 

TAS 

Pass 020 X0575000 Pass 020 X4444000 

55

USSGL 259000 with "G" Federal Non Federal Indicator limited to certain TAS'.

The use of the "G" domain value for USSGL 259000 is limited to certain TAS'. Fail

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR 

 =259000 =G 

55E

USSGL 259000 with "G" Federal Non Federal Indicator limited to certain TAS'.

The use of the "G" domain value for USSGL 259000 is limited to certain TAS'. 

CONCATENATED 

TAS 

Pass 012 X5531000 Pass 089 1424000 Pass 089 1435000 Pass 089 2247000 Pass 089 2248000 Pass 089 2249000 Pass 089 2814000 Pass 089 X0302000 Pass 089 X0303000 Pass 089 X4045000 Pass 089 X4452000 Pass 089 X5068000 Pass 089 X5649000 

56

USSGL 199000 and Federal Non Federal Indicator "G" limited to certain Agencies.

Use of USSGL 199000 with Federal Non Federal Indicator "G" limited to certain agencies. Fail

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR 

 =199000 =G 

56E

USSGL 199000 and Federal Non Federal Indicator "G" limited to certain Agencies.

Use of USSGL 199000 with Federal Non Federal Indicator "G" limited to certain agencies. AGENCY IDENTIFIER 

Pass 018 

57

USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'

Use of USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'. Fail

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR 

 =750000 =G 

57E

USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'

Use of USSGL 750000 with Federal Non Federal Indicator "G" limited to certain TAS'. 

CONCATENATED 

TAS 

Pass 020 X5080000 Pass 455 X4110000 

64

USSGL 438400 with Reduction Type "SEQ", Fund Type "EG" Authority Type "P"

USSGL 4384000 with Reduction Type "SEQ", Fund Type "EG", and Authority Type Code "P" is limited to certain TAS. Fail

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE FUND TYPE Fund Fam

 =438400 =P =EG <>0121143 

Bulletin No. 2022-16 VII VDR - 19 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

65

Limited Use of USSGL 4119 with Prior Year Adjustment "X" on Expired TAS

Use of USSGL 4119 with PYA "X" on expired TAS is limited to certain TAS'. Fail

USSGL ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT CODE TAS STATUS 

 =411900 =X =E 

65E

Limited Use of USSGL 4119 with Prior Year Adjustment "X" on Expired TAS

Use of USSGL 4119 with PYA "X" on expired TAS is limited to certain TAS'. 

USSGL ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT CODE TAS STATUS Fund Fam

Pass 411900 X E 0121143 Pass 411900 X E 0142240 Pass 411900 X E 0160327 Pass 411900 X E 0750344 Pass 411900 X E 0750580 Pass 411900 X E 0751545 

66

Limited Use of Borrowing Authority from Treasury Indicator "N" and Borrowing Source "T"

The use of Borrowing Source "T" (Treasury) when Borrowing Authority from Treasury Indicator equals "N" is limited to specific TAS'. Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY FROM 

TREASURY 

 =T =N 

66E

Limited Use of Borrowing Authority from Treasury Indicator "N" and Borrowing Source "T"

The use of Borrowing Source "T" (Treasury) when Borrowing Authority from Treasury Indicator equals "N" is limited to specific TAS'. 

BORROWING 

SOURCE

CONCATENATED 

TAS

BORROWING 

AUTHORITY FROM 

TREASURY 

Pass T 012 X5531000 N 

67

Limited use of specific USSGL Accounts with Authority Type Code "B"

The use of some USSGL Accounts with Authority Type Code "B" is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE 

 =412600 =B  =412800 =B  =412900 =B  =414600 =B 

67E

Limited use of specific USSGL Accounts with Authority Type Code "B"

The use of some USSGL Accounts with Authority Type Code "B" is limited to specific TAS. 

ALLOCATION 

TRANSFER AGENCY 

IDENTIFIER AGENCY IDENTIFIER

MAIN ACCOUNT 

CODE

USSGL ACCO

NUMBER

Pass (BLANK) 012 5531 412600 Pass (BLANK) 016 8042 412600 Pass (BLANK) 012 5531 412800 Pass (BLANK) 016 8042 412800 Pass (BLANK) 075 8004 412800 Pass 075 075 8004 412800 Pass (BLANK) 016 8042 412900 Pass (BLANK) 016 8144 414600 Pass (BLANK) 089 4404 414600 Pass (BLANK) 089 4455 414600 Pass (BLANK) 089 4576 414600 Pass (BLANK) 089 4579 414600 

68

Limited Use of 404700 with Authority Type Code "B", BEA of "M", Fund Type "ER/EP" and Finance Account Indicator "D"

The use of USSGL 404700 with Authority Type Code "B", BEA Category Indicator "M", Fund Type "ER/EP" and Financing Account Code "D" is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE

BEA CATEGORY 

INDICATOR FUND TYP

 =404700 =B =M =EP  =404700 =B =M =ER 

Bulletin No. 2022-16 VII VDR - 20 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

68E

Limited Use of 404700 with Authority Type Code "B", BEA of "M", Fund Type "ER/EP" and Finance Account Indicator "D"

The use of USSGL 404700 with Authority Type Code "B", BEA Category Indicator "M", Fund Type "ER/EP" and Financing Account Code "D" is limited to specific TAS. 

CONCATENATED 

TAS 

Pass 089 X4455000 Pass 089 X4576000 Pass 089 X4579000 

69

Limited use of specific USSGL and Fund Type combinations

The use of some USSGL and GTAS Fund Type Code combinations is limited to specific Treasury Account Symbols. Fail

USSGL ACCOUNT 

NUMBER FUND TYPE 

 =411900 =ES  =411900 =ET  =412600 =EG  =412700 =EG  =412800 =EG  =412900 =EG  =417100 =EG  =417200 =EP  =417300 =EG  =417300 =EP 

69E

Limited use of specific USSGL and Fund Type combinations

The use of some USSGL and GTAS Fund Type Code combinations is limited to specific Treasury Account Symbols. 

ALLOCATION 

TRANSFER AGENCY 

IDENTIFIER AGENCY IDENTIFIER

MAIN ACCOUNT 

CODE

USSGL ACCO

NUMBER

Pass (BLANK) 012 5205 411900 Pass (BLANK) 014 5015 411900 Pass (BLANK) 014 5065 411900 Pass (BLANK) 014 5132 411900 Pass (BLANK) 014 5140 411900 Pass (BLANK) 014 5143 411900 Pass (BLANK) 014 5241 411900 Pass (BLANK) 014 5474 411900 Pass (BLANK) 014 5485 411900 Pass (BLANK) 014 5573 411900 Pass (BLANK) 014 5637 411900 Pass (BLANK) 014 5638 411900 Pass (BLANK) 014 5639 411900 Pass (BLANK) 014 5715 411900 Pass (BLANK) 014 5740 411900 Pass (BLANK) 014 5884 411900 Pass (BLANK) 015 5073 411900 Pass (BLANK) 015 5608 411900 Pass (BLANK) 015 8526 411900 Pass (BLANK) 015 8585 411900 Pass (BLANK) 015 8594 411900 Pass (BLANK) 015 8595 411900 Pass (BLANK) 015 8596 411900 Pass (BLANK) 015 8600 411900 Pass (BLANK) 015 8602 411900 Pass (BLANK) 015 8604 411900 Pass (BLANK) 015 8608 411900 Pass (BLANK) 019 5713 411900 Pass (BLANK) 027 5610 411900 

Bulletin No. 2022-16 VII VDR - 21 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass (BLANK) 036 5287 411900 Pass (BLANK) 047 5594 411900 Pass (BLANK) 047 5640 411900 Pass (BLANK) 069 5282 411900 Pass (BLANK) 069 5423 411900 Pass (BLANK) 069 5423 411900 Pass (BLANK) 070 5088 411900 Pass (BLANK) 075 5551 411900 Pass (BLANK) 089 5068 411900 Pass (BLANK) 089 5227 411900 Pass (BLANK) 089 5369 411900 Pass (BLANK) 473 5761 411900 Pass (BLANK) 473 5761 411900 Pass (BLANK) 480 5589 411900 Pass (BLANK) 480 5589 411900 Pass (BLANK) 487 5415 411900 Pass (BLANK) 012 1143 412600 Pass (BLANK) 016 0327 412600 Pass (BLANK) 031 0200 412600 Pass (BLANK) 031 0200 412600 Pass (BLANK) 031 0300 412600 Pass (BLANK) 431 0500 412600 Pass (BLANK) 012 1143 412700 Pass (BLANK) 016 0327 412700 Pass (BLANK) 012 1143 412800 Pass (BLANK) 016 0327 412800 Pass (BLANK) 031 0200 412800 Pass (BLANK) 031 0200 412800 Pass (BLANK) 031 0300 412800 Pass (BLANK) 075 0580 412800 Pass (BLANK) 431 0500 412800 Pass (BLANK) 012 1143 412900 Pass (BLANK) 016 0327 412900 Pass (BLANK) 075 0580 412900 Pass (BLANK) 014 2301 417100 Pass (BLANK) 096 3122 417100 Pass (BLANK) 096 3123 417100 Pass (BLANK) 089 4045 417200 Pass (BLANK) 014 2301 417300 Pass (BLANK) 089 4045 417300 Pass (BLANK) 096 3122 417300 Pass (BLANK) 096 3123 417300 

70

Limited Use of USSGL 415100 with Authority Type Code "P"

The use of USSGL 415100 with Authority Type Code "P" is limited to specific Treasury Account Symbols. Fail

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE 

 =415100 =P 

70E

Limited Use of USSGL 415100 with Authority Type Code "P"

The use of USSGL 415100 with Authority Type Code "P" is limited to specific Treasury Account Symbols. 

BEA CATEGORY 

INDICATOR

CONCATENATED 

TAS 

Pass M 011 X5512000 Pass M

01320122022 

8233000 

Pass M 014 X5656000 

Bulletin No. 2022-16 VII VDR - 22 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass D

01420172028 

5639000 

Pass M 020 X5581000 Pass M 020 X5697000 Pass M

02020192020 

5445000 

Pass M

02020202021 

5445000 

Pass M 091 X5557000 Pass D

09720182019 

0111000 

71

Limited use of specific USSGL and Fund Type combinations with Authority Type Code "S"

The use of USSGL 438200 with Fund Types "ES/ET", or USSGL 438400 with Fund Type 

"ES", and Authority Type Code "S" is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE FUND TYPE 

 =438200 =S =ES  =438200 =S =ET  =438400 =S =ES  =438400 =S =ET 

71E

Limited use of specific USSGL and Fund Type combinations with Authority Type Code "S"

The use of USSGL 438200 with Fund Types "ES/ET", or USSGL 438400 with Fund Type 

"ES", and Authority Type Code "S" is limited to specific TAS. 

CONCATENATED 

TAS 

Pass 060 X8051001 Pass 069 X5423000 Pass 069 X8106000 Pass 069 X8107000 Pass 069 X8159000 Pass 070 X5088000 Pass 097 X8164000 

72

Limited use of USSGL 412400 with Fund Type "EG".

The use of USSGL 412400 with GTAS Fund Type Code "EG" is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER FUND TYPE 

 =412400 =EG 

72E

Limited use of USSGL 412400 with Fund Type "EG".

The use of USSGL 412400 with GTAS Fund Type Code "EG" is limited to specific TAS. 

AUTHORITY 

DURATION CODE TAS STATUS Fund Family 

Pass A U 0121143 

73

Limited use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P"

The use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P" is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE FUND TYPE 

 =415700 =P =EG  =439700 =P =EG 

73E

Limited use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P"

The use of USSGLs 415700 and 439700 with Fund Type "EG" and Authority Type Code "P" is limited to specific TAS. 

USSGL ACCOUNT 

NUMBER

BEA CATEGORY 

INDICATOR

CONCATENATED 

TAS 

Pass 415700 (BLANK) 012 X1002000 Pass 415700 (BLANK) 012 X1004000 Pass 439700 M 012 X1002000 Pass 439700 M 012 X1004000 

74

Limited Use of USSGL 439100 with PYA "X" on Expired TAS

The use of USSGL 439100 with PYA "X" on an expired TAS is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT CODE TAS STATUS 

 =439100 =X =E 

74E

Limited Use of USSGL 439100 with PYA "X" on Expired TAS

The use of USSGL 439100 with PYA "X" on an expired TAS is limited to specific TAS. 

CONCATENATED 

TAS 

Bulletin No. 2022-16 VII VDR - 23 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass

07520162016 0344000 

Pass

07520172017 0344000 

Pass

07520172017 1545000 

Pass

07520182018 0344000 

Pass

07520182018 1545000 

75

Prohibited Use of Exchange Activity with the General Fund of the U.S. Government

The General Fund of the U.S. Government does not engage in exchange activity therefore the Fed/NonFed of "G" can not be used with Exch/Nonexch of "E" or "X" Fail

FEDERAL 

NONFEDERAL 

INDICATOR

EXCHANGE OR 

NONEXCHANGE 

INDICATOR 

 =G =E  =G =X 

75E

Prohibited Use of Exchange Activity with the General Fund of the U.S. Government

The General Fund of the U.S. Government does not engage in exchange activity therefore the Fed/NonFed of "G" can not be used with Exch/Nonexch of "E" or "X" 

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

EXCHANGE OR 

NONEXCHANGE 

INDICATOR

CONCATENA

TAS 

Pass 599000 G E 014 1060Pass 599000 G E 014 1099Pass 599000 G E 014 1435Pass 599000 G E 014 1493Pass 599000 G E 014 1811Pass 599000 G E 014 1820Pass 599000 G E 014 2020Pass 599000 G E 014 2039Pass 599000 G E 014 2419Pass 599000 G E 014 F388Pass 599000 G E 014 F387Pass 599000 G E 014 2025Pass 599100 G E 014 1060Pass 599100 G E 014 1099Pass 599100 G E 014 1435Pass 599100 G E 014 1493Pass 599100 G E 014 1811Pass 599100 G E 014 1820

Bulletin No. 2022-16 VII VDR - 24 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 599100 G E 014 2020Pass 599100 G E 014 2039Pass 599100 G E 014 2419Pass 599100 G E 014 F388Pass 599100 G E 014 F387Pass 599100 G E 014 2025

76 USSGLs Limited to IMF

Some USSGL accounts are restricted to IMF TAS only. Fail

USSGL ACCOUNT 

NUMBER 

 =119090  =119305  =119306  =119307  =119309  =119333  =135090  =135990  =411990  =411991  =411992  =411993  =411994  =417590  =417690  =420190  =429590  =435190  =462090  =462091  =729090 

76E USSGLs Limited to IMF

Some USSGL accounts are restricted to IMF TAS only. 

CONCATENATED 

TAS 

Pass 020 X0003000 Pass 020 X0004000 Pass 020 X0074000 Pass

020020 X0003000 

Pass

020020 X0074000 

77E Financing Account Code

The USSGL account must be valid for the Financing Account Code assigned to the TAS. 

USSGL ACCOUNT 

NUMBER

CONCATENATED 

TAS 

Pass 417000 091 X4300000 Pass 417000 072 X4266000 Pass 417000 077 X4485000 

78

TFM 2-4700 Appendix 3 Fed-NonFed and Exchange-NonExchange Limitations

Specific combinations of USSGL, Federal NonFederal Code, and Exchange Nonexchange Code are not valid. Fail

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

EXCHANGE OR 

NONEXCHANGE 

INDICATOR 

 =590000 =F =T 

Bulletin No. 2022-16 VII VDR - 25 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =590000 =Z =X  =590900 =F =T  =590900 =Z =X  =719000 =F =T  =729000 =F =T 

78E

TFM 2-4700 Appendix 3 Fed-NonFed and Exchange-NonExchange Limitations

Specific combinations of USSGL, Federal NonFederal Code, and Exchange Nonexchange Code are not valid. 

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

EXCHANGE OR 

NONEXCHANGE 

INDICATOR Fund Fam

Pass 719000 F T 0184020 Pass 719000 F T 0209501 Pass 729000 F T 0184020 Pass 729000 F T 0209501 

79

Prohibited Use of USSGL 240000 and FedNonFed of "Z" for Deposit Funds

Deposit Funds are not permitted to use the Federal Nonfederal Code of "Z" with USSGL account 240000. Fail

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR FUND TYPE 

 =240000 =Z =DF 

80 Limited Use of USSGL 579001

The use of USSGL 579001 is limited to specific Treasury TAS. Fail

USSGL ACCOUNT 

NUMBER 

 =579001 

80E Limited Use of USSGL 579001

The use of USSGL 579001 is limited to specific Treasury TAS. Fund Family 

Pass 0200550 Pass 0201875 

81 Limited Use of 415900 and 415901

The use of USSGLs 415900 and 415901 is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER 

 =415900  =415901 

81E Limited Use of 415900 and 415901

The use of USSGLs 415900 and 415901 is limited to specific TAS. 

CONCATENATED 

TAS 

Pass 012 X5531000 Pass 016 X8042000 Pass 075 X8004000 

82 Limited Use of USSGL 439701

The use of USSGL 439701 is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER 

 =439701 

82E Limited Use of USSGL 439701

The use of USSGL 439701 is limited to specific TAS. 

CONCATENATED 

TAS 

Pass 011 X5512000 Pass 011 X8242000 Pass

01320122022 8233000 

Pass 075 X5551000 Pass 075 X8175000 

83

Limited Use of 439700 with Authority Type "B" and/or Fund Type "EP"

The use of USSGL 439700 with Authority Type Code "B" and/or Fund Type "EP" is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER AUTHORITY TYPE FUND TYPE 

 =439700 =B =EP  =439700 =B <>EP  =439700 <>B =EP 

83E

Limited Use of 439700 with Authority Type "B" and/or Fund Type "EP"

The use of USSGL 439700 with Authority Type Code "B" and/or Fund Type "EP" is restricted to specific TAS. AUTHORITY TYPE

BEA CATEGORY 

INDICATOR

CONCATENATED 

TAS 

Pass B M 012 X4336000 

Bulletin No. 2022-16 VII VDR - 26 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

84

Limited Use of USSGL 419000 with Financing Account Code "G"

The use of USSGL account 419000 with Financing Account Code "G" is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

FINANCING 

ACCOUNT CODE 

 =419000 =G 

84E

Limited Use of USSGL 419000 with Financing Account Code "G"

The use of USSGL account 419000 with Financing Account Code "G" is limited to specific TAS. 

CONCATENATED 

TAS 

Pass 086 X4240000 

85 Limited Use of USSGL 292000 on a C-TAS

The use of USSGL account 292000 on a C-TAS is restricted to the Department of Defense. Fail

USSGL ACCOUNT 

NUMBER TAS STATUS 

 =292000 =C 

85E Limited Use of USSGL 292000 on a C-TAS

The use of USSGL account 292000 on a C-TAS is restricted to the Department of Defense. AGENCY IDENTIFIER 

Pass 017 Pass 021 Pass 057 Pass 096 Pass 097 

88 Limited Use of USSGL 151600

The use USSGL account 151600 is restricted to DoD TAS. Fail

USSGL ACCOUNT 

NUMBER 

 =151600 

88E Limited Use of USSGL 151600

The use USSGL account 151600 is restricted to DoD TAS. AGENCY IDENTIFIER 

Pass 017 Pass 021 Pass 057 Pass 096 Pass 097 

89 Limited Use of USSGL 153200

The use of USSGL account 153200 is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER 

 =153200 

89E Limited Use of USSGL 153200

The use of USSGL account 153200 is limited to specific TAS. 

CONCATENATED 

TAS 

Pass 015 X6874000 Pass 020 X6511006 Pass 070 X6511004 

91 Main Account 3601 USSGL Restrictions

TAS with Main Account 3601 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3601 =111000  <>3601 <>111000  <>3601 =132500  <>3601 <>132500  <>3601 =132900  <>3601 <>132900  <>3601 =298000  <>3601 <>298000  <>3601 =582000  <>3601 <>582000  <>3601 =583000  <>3601 <>583000  <>3601 =590000 

Bulletin No. 2022-16 VII VDR - 27 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 <>3601 <>590000  <>3601 =599000  <>3601 <>599000  <>3601 =599100  <>3601 <>599100  <>3601 =599800  <>3601 <>599800  =3601 =111000  =3601 =132500  =3601 =132900  =3601 =298000  =3601 =582000  =3601 =583000  =3601 =590000  =3601 =599000  =3601 =599100  =3601 =599800 

91E Main Account 3601 USSGL Restrictions

TAS with Main Account 3601 are only permitted to report specific USSGL accounts. 

USSGL ACCOUNT 

NUMBER DOLLAR AMOUNT 

Pass 101000 0 

92 Limited Use of USSGL 411601

The use of USSGL account 411601 is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER 

 =411601 

92E Limited Use of USSGL 411601

The use of USSGL account 411601 is limited to specific TAS. 

CONCATENATED 

TAS 

Pass 070 X4236000 

93 Main Account 3603 USSGL Restrictions

TAS with Main Account 3603 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3603 =131000  <>3603 <>131000  <>3603 =131900  <>3603 <>131900  <>3603 =298000  <>3603 <>298000  <>3603 =590000  <>3603 <>590000  <>3603 =590900  <>3603 <>590900  <>3603 =599100  <>3603 <>599100  <>3603 =599800  <>3603 <>599800  =3603 =131000  =3603 =131900  =3603 =298000  =3603 =590000  =3603 =590900  =3603 =599100  =3603 =599800 

94 Limited Use of USSGLs 415730 and 439730

The use of USSGL accounts 415730 and 439730 is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER 

Bulletin No. 2022-16 VII VDR - 28 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =415730  =439730 

94E Limited Use of USSGLs 415730 and 439730

The use of USSGL accounts 415730 and 439730 is limited to specific TAS. 

CONCATENATED 

TAS 

Pass 012 X5205000 Pass

01420172021 5639000 

Pass

01420172023 5637000 

Pass

01420172023 5638000 

Pass

01420172028 5639000 

Pass

01420172030 5637000 

Pass

01420172030 5638000 

Pass 075 X5551000 

95 Main Account 3605 USSGL Restrictions

TAS with Main Account 3605 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3605 =131000  <>3605 <>131000  <>3605 =131900  <>3605 <>131900  <>3605 =298000  <>3605 <>298000  <>3605 =590000  <>3605 <>590000  <>3605 =590900  <>3605 <>590900  <>3605 =599100  <>3605 <>599100  <>3605 =599800  <>3605 <>599800  =3605 =131000  =3605 =131900  =3605 =298000  =3605 =590000  =3605 =590900  =3605 =599100  =3605 =599800 

96 Main Account 3602 USSGL Restrictions

TAS with Main Account 3602 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3602 =111000  <>3602 <>111000  <>3602 =132500  <>3602 <>132500  <>3602 =132900  <>3602 <>132900  <>3602 =240000  <>3602 <>240000  <>3602 =298000 

Bulletin No. 2022-16 VII VDR - 29 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 <>3602 <>298000  <>3602 =582000  <>3602 <>582000  <>3602 =583000  <>3602 <>583000  <>3602 =590000  <>3602 <>590000  <>3602 =599000  <>3602 <>599000  <>3602 =599100  <>3602 <>599100  <>3602 =599800  <>3602 <>599800  =3602 =111000  =3602 =132500  =3602 =132900  =3602 =240000  =3602 =298000  =3602 =582000  =3602 =583000  =3602 =590000  =3602 =599000  =3602 =599100  =3602 =599800 

97 Main Account 3606 USSGL Restrictions

TAS with Main Account 3606 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3606 =111000  <>3606 <>111000  <>3606 =136000  <>3606 <>136000  <>3606 =136700  <>3606 <>136700  <>3606 =240000  <>3606 <>240000  <>3606 =298000  <>3606 <>298000  <>3606 =532000  <>3606 <>532000  <>3606 =532400  <>3606 <>532400  <>3606 =599000  <>3606 <>599000  <>3606 =599100  <>3606 <>599100  <>3606 =599800  <>3606 <>599800  =3606 =111000  =3606 =136000  =3606 =136700  =3606 =240000  =3606 =298000 

Bulletin No. 2022-16 VII VDR - 30 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =3606 =532000  =3606 =532400  =3606 =599000  =3606 =599100  =3606 =599800 

98 Main Account 3604 USSGL Restrictions

TAS with Main Account 3604 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3604 =132500  <>3604 <>132500  <>3604 =132900  <>3604 <>132900  <>3604 =134300  <>3604 <>134300  <>3604 =134800  <>3604 <>134800  <>3604 =136300  <>3604 <>136300  <>3604 =136800  <>3604 <>136800  <>3604 =211000  <>3604 <>211000  <>3604 =298000  <>3604 <>298000  <>3604 =580400  <>3604 <>580400  <>3604 =531000  <>3604 <>531000  <>3604 =531900  <>3604 <>531900  <>3604 =532000  <>3604 <>532000  <>3604 =532400  <>3604 <>532400  <>3604 =582400  <>3604 <>582400  <>3604 =583400  <>3604 <>583400  <>3604 =589400  <>3604 <>589400  <>3604 =599100  <>3604 <>599100  <>3604 =599800  <>3604 <>599800  <>3604 =633000  <>3604 <>633000  =3604 =132500  =3604 =132900  =3604 =134300  =3604 =134800  =3604 =136300  =3604 =136800 

Bulletin No. 2022-16 VII VDR - 31 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =3604 =211000  =3604 =298000  =3604 =580400  =3604 =531000  =3604 =531900  =3604 =532000  =3604 =532400  =3604 =582400  =3604 =583400  =3604 =589400  =3604 =599100  =3604 =599800  =3604 =633000 

99 USSGL Reimbursable Flag "R" Restriction

The use of some USSGL accounts with Reimbursable Flag "R" is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

REIMBURSABLE 

FLAG INDICATOR 

 =418000 =R  =419000 =R  =419100 =R  =426100 =R  =426200 =R  =426300 =R  =426500 =R  =438400 =R  =439300 =R  =439800 =R 

99E USSGL Reimbursable Flag "R" Restriction

The use of some USSGL accounts with Reimbursable Flag "R" is limited to specific TAS. 

USSGL ACCOUNT 

NUMBER

CONCATENATED 

TAS 

Pass 418000 086 X4240000 Pass 419000 013 X1006000 Pass 419000 013 X1008000 Pass 419000 019 X0113000 Pass 419000 019 X0535000 Pass 419000 019 X5713000 Pass 419000 024 X4571024 Pass 419000 036 X4537000 Pass 419000 073 X0100000 Pass 419000 075 X0350000 Pass 419000 075 X0353000 Pass 419000 086 X4240000 Pass 419000 097 X4932000 Pass 419100

01120152016 

1032000 

Pass 419100

01120152020 

1032000 

Pass 419100

01120162017 

1032000 

Pass 419100

01120162021 

1032000 

Pass 419100

01901120162017 

1032000 

Bulletin No. 2022-16 VII VDR - 32 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 419100

01901120162021 

1032000 

Pass 426100 086 X4240000 Pass 426200 086 X4240000 Pass 426300 086 X4240000 Pass 426500 086 X4240000 Pass 438200 455 X4110000 Pass 438400 012 X0113000 Pass 438400 012 X3700000 Pass 438400 012 X4050000 Pass 438400 013 X1006000 Pass 438400

01320122027 

4421000 

Pass 438400 014 X1109000 Pass 438400 014 X4053000 Pass 438400 014 X4079000 Pass 438400 014 X4081000 Pass 438400 069 X8106000 Pass 438400 069 X8107000 Pass 438400 075 X0353000 Pass 438400 075 X0511000 Pass 438400 075 X0600000 Pass 438400 075 X1553000 Pass 438400 075 X4309000 Pass 438400

07520132018 

0511000 

Pass 438400

07520142019 

0511000 

Pass 438400

07520152020 

0511000 

Pass 438400

07520162016 

0511000 

Pass 438400

07520162021 

0511000 

Pass 438400

07520172017 

0511000 

Pass 438400

07520172022 

0511000 

Pass 438400

07520182018 

0511000 

Pass 438400

07520182019 

0350000 

Pass 438400

07520182022 

0511000 

Pass 438400

07520192020 

0350000 

Pass 438400

07520202021 

0350000 

Pass 438400

07520212022 

0350000 

Pass 438400 088 X8436000 Pass 438400 352 X4136000 Pass 439800 013 X1006000 Pass 439800 047 X4542001 

Bulletin No. 2022-16 VII VDR - 33 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 439800 075 X0600000 

100

Restricted Use of USSGL accounts 415100 and 415700 on Expired TAS

Reporting USSGL accounts 415100 and 415700 on expired TAS is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER TAS STATUS 

 =415100 =E  =415700 =E 

101 Main Account 3608 USSGL Restrictions

TAS with Main Account 3608 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3608 =111000  <>3608 <>111000  <>3608 =132500  <>3608 <>132500  <>3608 =132900  <>3608 <>132900  <>3608 =240000  <>3608 <>240000  <>3608 =298000  <>3608 <>298000  <>3608 =580600  <>3608 <>580600  <>3608 =582600  <>3608 <>582600  <>3608 =583600  <>3608 <>583600  <>3608 =599000  <>3608 <>599000  <>3608 =599100  <>3608 <>599100  <>3608 =599800  <>3608 <>599800  =3608 =111000  =3608 =132500  =3608 =132900  =3608 =240000  =3608 =298000  =3608 =580600  =3608 =582600  =3608 =583600  =3608 =599000  =3608 =599100  =3608 =599800 

102 Main Account 3609 USSGL Restrictions

TAS with Main Account 3609 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3609 =136000  <>3609 <>136000  <>3609 =136700  <>3609 <>136700  <>3609 =298000  <>3609 <>298000  <>3609 =532000  <>3609 <>532000 

Bulletin No. 2022-16 VII VDR - 34 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 <>3609 =532400  <>3609 <>532400  <>3609 =599100  <>3609 <>599100  <>3609 =599800  <>3609 <>599800  =3609 =136000  =3609 =136700  =3609 =298000  =3609 =532000  =3609 =532400  =3609 =599100  =3609 =599800 

103 Main Account 3610 USSGL Restrictions

TAS with Main Account 3610 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3610 =136000  <>3610 <>136000  <>3610 =136700  <>3610 <>136700  <>3610 =298000  <>3610 <>298000  <>3610 =532000  <>3610 <>532000  <>3610 =532400  <>3610 <>532400  <>3610 =599100  <>3610 <>599100  <>3610 =599800  <>3610 <>599800  =3610 =136000  =3610 =136700  =3610 =298000  =3610 =532000  =3610 =532400  =3610 =599100  =3610 =599800 

104

Restricted Use of specific USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G"

Reporting some USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G" is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

REIMBURSABLE 

FLAG INDICATOR

FINANCING 

ACCOUNT CODE 

 =425100 =R =G 

104E

Restricted Use of specific USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G"

Reporting some USSGL accounts with Reimbursable Flag "R" and Financing Account Indicator "G" is restricted to specific TAS. 

CONCATENATED 

TAS 

Pass 086 X4240000 

107

USSGL 411900 with Debit/Credit Indicator "C", PYA "X", Fund Type "EG", and DEFC "E" limited to certain TAS

Use of USSGL 411900 with Debit/Credit Indicator "C", PYA "X", Fund Type "EG", and DEFC "E" limited to certain TAS. Fail

USSGL ACCOUNT 

NUMBER

DEBIT CREDIT 

INDICATOR

PRIOR YEAR 

ADJUSTMENT CODE

DISASTE

EMERGEN

FUND CO

 =411900 =C =X =E 

Bulletin No. 2022-16 VII VDR - 35 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

107E

USSGL 411900 with Debit/Credit Indicator "C", PYA "X", Fund Type "EG", and DEFC "E" limited to certain TAS

Use of USSGL 411900 with Debit/Credit Indicator "C", PYA "X", Fund Type "EG", and DEFC "E" limited to certain TAS. 

CONCATENATED 

TAS 

Pass 096 X3123000 

108

Reimbursable Flag Restriction for DEFC Values

Reimbursable Flag must be "D" (Direct) for any DEFC values other than "Q" or "QQQ". Fail

REIMBURSABLE 

FLAG INDICATOR 

 =R 

108E

Reimbursable Flag Restriction for DEFC Values

Reimbursable Flag must be "D" (Direct) for any DEFC values other than "Q" or "QQQ". 

DISASTER 

EMERGENCY FUND 

CODE 

Pass Q Pass QQQ 

110

FBWT restriction on specific suspense accounts

SAM Default Accounts (Availability Type F) (Main Account 3500 and 3502) must have $0 FBWT each reporting period Fail

AVAILABILITY TYPE 

CODE

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

DOLLAR 

AMOUN

 =F =3500 =101000 <>0  =F =3502 =101000 <>0 

111

Special and Trust Fund Restriction for Specific USSGL Accounts with Reimbursable Flag "D"

Reporting some USSGL accounts with Reimbursable Flag "D" and Fund Type "ES" or "ET" is restricted to specific Fund Families. Fail

USSGL ACCOUNT 

NUMBER

REIMBURSABLE 

FLAG INDICATOR FUND TYPE 

 =421200 =D =ES  =421200 =D =ET  =422500 =D =ES  =422500 =D =ET  =425500 =D =ES  =425500 =D =ET  =426100 =D =ES  =426100 =D =ET  =426200 =D =ES  =426200 =D =ET  =426300 =D =ES  =426300 =D =ET  =426400 =D =ES  =426400 =D =ET  =426500 =D =ES  =426500 =D =ET  =426600 =D =ES  =426600 =D =ET  =426700 =D =ES  =426700 =D =ET  =427100 =D =ES  =427100 =D =ET  =427500 =D =ES  =427500 =D =ET  =427600 =D =ES  =427600 =D =ET  =427700 =D =ES  =427700 =D =ET  =428300 =D =ES  =428300 =D =ET  =428500 =D =ES  =428500 =D =ET 

Bulletin No. 2022-16 VII VDR - 36 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =428600 =D =ES  =428600 =D =ET  =428700 =D =ES  =428700 =D =ET  =429000 =D =ES  =429000 =D =ET 

111E

Special and Trust Fund Restriction for Specific USSGL Accounts with Reimbursable Flag "D"

Reporting some USSGL accounts with Reimbursable Flag "D" and Fund Type "ES" or "ET" is restricted to specific Fund Families. 

USSGL ACCOUNT 

NUMBER Fund Family 

Pass 422500 0288704 Pass 422500 0608018 Pass 422500 0608237 Pass 422500 0695172 Pass 422500 0758308 Pass 425500 0288704 Pass 425500 0608010 Pass 425500 0608011 Pass 425500 0608018 Pass 425500 0608051 Pass 425500 0608237 Pass 425500 0695172 Pass 426100 0695172 Pass 426100 0698083 Pass 426100 0698634 Pass 426100 0705088 Pass 426100 0978164 Pass 426600 0128015 Pass 426600 0155131 Pass 426600 0338190 Pass 426600 0608237 Pass 426600 0698107 Pass 426600 0698159 Pass 426600 0705088 Pass 426600 0895068 Pass 426600 0895178 Pass 427700 0145141 Pass 427700 0145240 Pass 427700 0155131 Pass 427700 0165393 Pass 427700 0288704 Pass 427700 0475250 Pass 427700 0608010 Pass 427700 0608011 Pass 427700 0608051 Pass 427700 0688145 Pass 427700 0688153 Pass 427700 0695172 Pass 427700 0698016 Pass 427700 0698020 Pass 427700 0698083 Pass 427700 0698107 

Bulletin No. 2022-16 VII VDR - 37 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 427700 0698159 Pass 427700 0705088 Pass 427700 0848522 Pass 427700 5375564 Pass 428700 0705088 

112 Main Account 3611 USSGL Restrictions

TAS with Main Account 3611 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3611 =131000  <>3611 <>131000  <>3611 =131900  <>3611 <>131900  <>3611 =298000  <>3611 <>298000  <>3611 =331000  <>3611 <>331000  <>3611 =590000  <>3611 <>590000  <>3611 =590900  <>3611 <>590900  <>3611 =599000  <>3611 <>599000  <>3611 =599100  <>3611 <>599100  <>3611 =599800  <>3611 <>599800  =3611 =131000  =3611 =131900  =3611 =298000  =3611 =331000  =3611 =590000  =3611 =590900  =3611 =599000  =3611 =599100  =3611 =599800 

113 Main Account 3612 USSGL Restrictions

TAS with Main Account 3612 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3612 =131000  <>3612 <>131000  <>3612 =131900  <>3612 <>131900  <>3612 =298000  <>3612 <>298000  <>3612 =331000  <>3612 <>331000  <>3612 =590000  <>3612 <>590000  <>3612 =590900  <>3612 <>590900  <>3612 =599000  <>3612 <>599000 

Bulletin No. 2022-16 VII VDR - 38 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 <>3612 =599100  <>3612 <>599100  <>3612 =599800  <>3612 <>599800  =3612 =131000  =3612 =131900  =3612 =298000  =3612 =331000  =3612 =590000  =3612 =590900  =3612 =599000  =3612 =599100  =3612 =599800 

114

Prohibited Use of USSGL Account 411910 on 

No-Year TAS

"No-Year" TAS (Authority Duration Code "X") are not permitted to report USSGL account 411910. Fail

USSGL ACCOUNT 

NUMBER

AUTHORITY 

DURATION CODE 

 =411910 =X 

115

USSGL Accounts Restricted to U.S. Army Corps of Engineers TAS

Some USSGL accounts are restricted to specific TAS for the U.S. Army Corps of Engineers Fail

USSGL ACCOUNT 

NUMBER 

 =411912  =412050  =421512  =425512  =439412  =439432 

115E

USSGL Accounts Restricted to U.S. Army Corps of Engineers TAS

Some USSGL accounts are restricted to specific TAS for the U.S. Army Corps of Engineers 

USSGL ACCOUNT 

NUMBER

CONCATENATED 

TAS 

Pass 411912 096 X3112000 Pass 411912 096 X3122000 Pass 411912 096 X3123000 Pass 412050 096 X3112000 Pass 412050 096 X3122000 Pass 412050 096 X3123000 Pass 421512 096 X3112000 Pass 421512 096 X3122000 Pass 421512 096 X3123000 Pass 425512 096 X3112000 Pass 425512 096 X3122000 Pass 425512 096 X3123000 Pass 439412 096 X8861000 Pass 439412 096 X8863000 Pass 439432 096 X8861000 Pass 439432 096 X8863000 

116

USSGL accounts Restricted to Department of Transportation

Some USSGL accounts are for Department of Transportation use only. Fail

USSGL ACCOUNT 

NUMBER 

 =413415  =439504 

116E

USSGL accounts Restricted to Department of Transportation

Some USSGL accounts are for Department of Transportation use only. AGENCY IDENTIFIER 

Pass 069 

Bulletin No. 2022-16 VII VDR - 39 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

117

USSGL accounts Restricted to U.S. Department of Agriculture

Some USSGL accounts are restricted to specific TAS for the U.S. Department of Agriculture. Fail

USSGL ACCOUNT 

NUMBER 

 =417400 

117E

USSGL accounts Restricted to U.S. Department of Agriculture

Some USSGL accounts are restricted to specific TAS for the U.S. Department of Agriculture. Fund Family 

Pass 0120115 Pass 0120123 Pass 0120215 Pass 0120403 Pass 0120502 Pass 0120600 Pass 0121000 Pass 0121003 Pass 0121004 Pass 0121072 Pass 0121400 Pass 0121500 Pass 0121502 Pass 0121600 Pass 0121701 Pass 0121801 Pass 0121900 Pass 0121908 Pass 0121955 Pass 0122073 Pass 0122500 Pass 0122501 Pass 0122707 Pass 0122900 Pass 0123105 Pass 0123106 Pass 0123304 Pass 0123507 Pass 0123508 Pass 0123539 Pass 0123674 Pass 0123700 Pass 0124085 Pass 0124336 Pass 0125635 Pass 0125636 

118

Restricted Use of USSGL Accounts 113500, 113510, and 123500

The use of USSGL accounts 113500, 113510, and 123500 is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER 

 =113500  =113510  =123500 

118E

Restricted Use of USSGL Accounts 113500, 113510, and 123500

The use of USSGL accounts 113500, 113510, and 123500 is restricted to specific TAS. 

CONCATENATED 

TAS 

Pass 017 X6950000 

Bulletin No. 2022-16 VII VDR - 40 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 021 X6951000 Pass 057 X6952000 Pass 086 X6501001 Pass 096 X6954000 Pass 097 X6953000 

119

Restricted Use of USSGL Accounts 416512, 416612, 416712, and 422512

The use of USSGL accounts 416512, 416612, 416712, and 422512 is restricted to the U.S. Army Corps of Engineers Fail

USSGL ACCOUNT 

NUMBER 

 =416512  =416612  =416712  =422512 

119E

Restricted Use of USSGL Accounts 416512, 416612, 416712, and 422512

The use of USSGL accounts 416512, 416612, 416712, and 422512 is restricted to the U.S. Army Corps of Engineers AGENCY IDENTIFIER 

Pass 096 

120

Restricted Use of USSGL 422100 on Financing Accounts

Reporting USSGL account 422100 with Financing Account Code "D" or "G" is restricted to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

FINANCING 

ACCOUNT CODE 

 =422100 =D  =422100 =G 

120E

Restricted Use of USSGL 422100 on Financing Accounts

Reporting USSGL account 422100 with Financing Account Code "D" or "G" is restricted to specific TAS. 

CONCATENATED 

TAS 

Pass 086 X4240000 

121 Restricted Use of USSGL Account 421100

The use of USSGL account 421100 is restricted to specific Department of Defense TAS only. Fail

USSGL ACCOUNT 

NUMBER 

 =421100 

121E Restricted Use of USSGL Account 421100

The use of USSGL account 421100 is restricted to specific Department of Defense TAS only. Fund Family 

Pass 0974930 

122 Abnormal Balance Validation

Reporting abnormal balances for specific USSGL accounts is restricted to TAS approved by OMB. Footnote 7 (Deadline June 2022), Footnote 8 (Deadline Sept 2021), Footnote 9 (Deadline June 2023), Footnote 10 (Deadline June 2023). Fail

USSGL ACCOUNT 

NUMBER

DEBIT CREDIT 

INDICATOR

PRIOR YEAR 

ADJUSTMENT CODE 

 =411900 =C =X  =412600 =C =X  =413200 =D =X  =413900 =C =(BLANK)  =414900 =C =(BLANK)  =420100 =C =(BLANK)  =422100 =C =X  =422200 =C =X  =422500 =C =X  =425100 =C =X  =426600 =C =X  =438400 =D =X  =439400 =D =X  =439700 =D =X  =445000 =D =X 

Bulletin No. 2022-16 VII VDR - 41 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =451000 =D =(BLANK)  =461000 =D =(BLANK)  =462000 =D =X  =465000 =D =X  =470000 =D =(BLANK)  =488100 =D =X  =498100 =D =X 

122E Abnormal Balance Validation

Reporting abnormal balances for specific USSGL accounts is restricted to TAS approved by OMB. Footnote 7 (Deadline June 2022), Footnote 8 (Deadline Sept 2021), Footnote 9 (Deadline June 2023), Footnote 10 (Deadline June 2023). 

USSGL ACCOUNT 

NUMBER Begin End Indicator

REIMBURSABLE 

FLAG INDICATOR

BEA CATEG

INDICATO

Pass 411900 E D M Pass 411900 E D M Pass 412600 B D M Pass 412600 E D M Pass 412600 E D D Pass 413200 E D M Pass 413200 E D M Pass 413200 E D M Pass 413900 B D D Pass 413900 E D D Pass 413900 B D D Pass 413900 E D D Pass 413900 B D D Pass 413900 E D D Pass 413900 B D D Pass 413900 E D D Pass 414900 B D M Pass 414900 E D M Pass 414900 B D M Pass 414900 E D M Pass 414900 B D M 

Bulletin No. 2022-16 VII VDR - 42 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 414900 E D M Pass 414900 B D M Pass 414900 E D M Pass 414900 B D M Pass 414900 E D M Pass 414900 B D M Pass 414900 E D M Pass 414900 B D M Pass 414900 E D M Pass 414900 B D M Pass 414900 E D M Pass 414900 B D M Pass 414900 E D M Pass 414900 B D M Pass 414900 E D M Pass 414900 B D M Pass 414900 B D M Pass 414900 E D M Pass 414900 B D M Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 43 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 44 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 45 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 46 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 47 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 48 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 49 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 50 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 51 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 52 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 53 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 54 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 55 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 56 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 57 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 58 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 59 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 60 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 61 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 62 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 63 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 64 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 65 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 66 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 67 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 68 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 69 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 70 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 71 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 72 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 73 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 74 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 75 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 76 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 77 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 78 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 79 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 80 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 81 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 82 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 83 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 84 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 85 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 86 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 87 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 88 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 89 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 90 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 91 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 92 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 93 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 94 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 95 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 96 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 97 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 98 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 99 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 100 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 101 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 102 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E 

Bulletin No. 2022-16 VII VDR - 103 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 104 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 105 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B Pass 420100 E Pass 420100 B 

Bulletin No. 2022-16 VII VDR - 106 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 420100 E Pass 420100 B Pass 420100 E Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D 

Bulletin No. 2022-16 VII VDR - 107 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R M Pass 422100 E R D Pass 422100 E R M Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D 

Bulletin No. 2022-16 VII VDR - 108 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D 

Bulletin No. 2022-16 VII VDR - 109 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 422100 B R D Pass 422100 E R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R M Pass 422100 E R M Pass 422100 E R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422100 B R D Pass 422100 B R D Pass 422100 E R D Pass 422200 B R D 

Bulletin No. 2022-16 VII VDR - 110 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 422200 E R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 E R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 B R D Pass 422200 B R D Pass 422200 E R D Pass 422200 E R D 

Bulletin No. 2022-16 VII VDR - 111 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 B R D Pass 422200 B R D Pass 422200 B R D Pass 422200 B R M Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 E R D Pass 422200 B R M Pass 422200 E R M Pass 422200 B R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D 

Bulletin No. 2022-16 VII VDR - 112 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D 

Bulletin No. 2022-16 VII VDR - 113 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 B R D Pass 422200 E R D Pass 422200 E R D Pass 422200 B R D Pass 422500 B D D Pass 422500 E D D Pass 422500 B D D Pass 422500 E D D Pass 422500 E D M Pass 422500 B D D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D 

Bulletin No. 2022-16 VII VDR - 114 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R M Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R M Pass 425100 E R M Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R M 

Bulletin No. 2022-16 VII VDR - 115 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 E R D Pass 425100 E R M Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R M Pass 425100 E R M Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D 

Bulletin No. 2022-16 VII VDR - 116 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D 

Bulletin No. 2022-16 VII VDR - 117 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 B R M Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R M Pass 425100 E R M Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D 

Bulletin No. 2022-16 VII VDR - 118 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R M Pass 425100 E R M Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R M Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R M Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D 

Bulletin No. 2022-16 VII VDR - 119 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D 

Bulletin No. 2022-16 VII VDR - 120 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R M Pass 425100 B R M Pass 425100 E R M Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D 

Bulletin No. 2022-16 VII VDR - 121 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D 

Bulletin No. 2022-16 VII VDR - 122 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D 

Bulletin No. 2022-16 VII VDR - 123 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 B R D Pass 425100 B R D Pass 425100 B R M Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R M Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D 

Bulletin No. 2022-16 VII VDR - 124 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R M Pass 425100 E R M Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R M Pass 425100 E R M Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D 

Bulletin No. 2022-16 VII VDR - 125 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D 

Bulletin No. 2022-16 VII VDR - 126 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D 

Bulletin No. 2022-16 VII VDR - 127 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 425100 B R D Pass 425100 B R D Pass 425100 E R D Pass 425100 E R D Pass 425100 B R D Pass 425100 E R D Pass 426600 E D D Pass 426600 E D D Pass 426600 E D M Pass 426600 E D D Pass 426600 E D D Pass 426600 E D D 

Bulletin No. 2022-16 VII VDR - 128 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 438400 B D M Pass 438400 B D M Pass 438400 E D M Pass 438400 E D M Pass 438400 E D M Pass 438400 E D M Pass 438400 E D M Pass 438400 E D M Pass 438400 E D M Pass 439400 B D D Pass 439400 E D D Pass 439400 B D D Pass 439400 E D D Pass 439700 B D D Pass 439700 E D D Pass 439700 B D M Pass 439700 E D M Pass 439700 B D D Pass 439700 E D D Pass 439700 B D D Pass 439700 E D D Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E 

Bulletin No. 2022-16 VII VDR - 129 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 445000 B Pass 445000 B Pass 445000 B Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 B Pass 445000 B Pass 445000 B Pass 445000 B Pass 445000 B Pass 445000 B Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 B Pass 445000 B Pass 445000 B Pass 445000 E Pass 445000 B Pass 445000 B Pass 445000 B Pass 445000 B Pass 445000 E Pass 445000 B 

Bulletin No. 2022-16 VII VDR - 130 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 445000 E Pass 445000 B Pass 445000 B Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 B 

Bulletin No. 2022-16 VII VDR - 131 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 445000 E Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 B Pass 445000 E 

Bulletin No. 2022-16 VII VDR - 132 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 B Pass 445000 B Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 B Pass 445000 E Pass 445000 B Pass 451000 E R D Pass 451000 E D M Pass 451000 E D M Pass 451000 E D M Pass 451000 E D M Pass 451000 E D M Pass 451000 E D M Pass 451000 E R D Pass 451000 E D M Pass 451000 E D D Pass 451000 E D D Pass 451000 E D M Pass 451000 E D M Pass 451000 E D D Pass 451000 E D D 

Bulletin No. 2022-16 VII VDR - 133 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 451000 E D D Pass 451000 E D D Pass 451000 E D D Pass 451000 E D D Pass 451000 E D M Pass 451000 E D M Pass 451000 E D D Pass 451000 E D M Pass 451000 E R D Pass 451000 E D M Pass 451000 E D D Pass 451000 E D M Pass 451000 E D D Pass 451000 E D D Pass 451000 E D D Pass 451000 E D M Pass 451000 E D M Pass 451000 E D D Pass 451000 E D D Pass 451000 E D D Pass 451000 E D D Pass 451000 E D D Pass 451000 E D D Pass 461000 E R D Pass 461000 E D M Pass 461000 E D M Pass 461000 E D M Pass 461000 E D M 

Bulletin No. 2022-16 VII VDR - 134 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 461000 E D D Pass 461000 E D M Pass 461000 E D D Pass 461000 E D D Pass 461000 E D M Pass 461000 E D D Pass 461000 E D D Pass 461000 E D D Pass 461000 E D M Pass 461000 E D M Pass 461000 E D D Pass 461000 E D D Pass 461000 E R D Pass 461000 E D D Pass 461000 E D M Pass 461000 E D M Pass 461000 E R D Pass 461000 E D D Pass 461000 E R D Pass 461000 E D D Pass 461000 E R D Pass 461000 E D D Pass 461000 E R D Pass 461000 E D M Pass 461000 E D D Pass 461000 E D M Pass 461000 E D M Pass 461000 E D M 

Bulletin No. 2022-16 VII VDR - 135 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 461000 E D M Pass 461000 E D M Pass 461000 E D M Pass 461000 E D M Pass 461000 E R M Pass 461000 E D D Pass 461000 E D D Pass 461000 E D M Pass 461000 E D D Pass 461000 E D D Pass 461000 E D D Pass 461000 E D M Pass 462000 B R D Pass 462000 E R D Pass 462000 B R D Pass 462000 E R D Pass 462000 B R D Pass 462000 E R D Pass 462000 B R D Pass 462000 E R D Pass 462000 E R D Pass 462000 E R D Pass 462000 E R D Pass 462000 E R D Pass 462000 E D D Pass 462000 E R D Pass 462000 E R D Pass 462000 E D D 

Bulletin No. 2022-16 VII VDR - 136 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 462000 E D D Pass 462000 E R D Pass 462000 E R M Pass 462000 B D M Pass 462000 E D M Pass 462000 B D M Pass 462000 B D D Pass 462000 E D D Pass 462000 B D M Pass 462000 E D M Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 B 

Bulletin No. 2022-16 VII VDR - 137 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 E Pass 465000 E Pass 465000 B 

Bulletin No. 2022-16 VII VDR - 138 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 E Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 B 

Bulletin No. 2022-16 VII VDR - 139 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 B 

Bulletin No. 2022-16 VII VDR - 140 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B 

Bulletin No. 2022-16 VII VDR - 141 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 E 

Bulletin No. 2022-16 VII VDR - 142 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B 

Bulletin No. 2022-16 VII VDR - 143 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B 

Bulletin No. 2022-16 VII VDR - 144 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 B Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E 

Bulletin No. 2022-16 VII VDR - 145 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 465000 E Pass 465000 B Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 B Pass 465000 E Pass 465000 E Pass 470000 E D M Pass 470000 E R D Pass 470000 E D M Pass 470000 E D D Pass 470000 E D D Pass 470000 E D M Pass 470000 E D D Pass 470000 E D D Pass 470000 E D D Pass 470000 E D D Pass 470000 E D D Pass 470000 E D D 

Bulletin No. 2022-16 VII VDR - 146 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 488100 E D M Pass 488100 E D M Pass 488100 E D D Pass 488100 E D D Pass 488100 E D D Pass 488100 E D D Pass 488100 E D D Pass 488100 E R D Pass 488100 E D D Pass 488100 E R D Pass 488100 E D D Pass 488100 E R D Pass 488100 E D D Pass 488100 E R D Pass 488100 E D D Pass 488100 E R D Pass 488100 E D D Pass 488100 E R D Pass 488100 E R D Pass 488100 E D D Pass 488100 E D D Pass 488100 E D D Pass 488100 E R D Pass 488100 E D D Pass 488100 E R D Pass 488100 E D D Pass 488100 E D D Pass 488100 E D D 

Bulletin No. 2022-16 VII VDR - 147 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 488100 E D D Pass 488100 E D D Pass 488100 E D D Pass 488100 E D D Pass 488100 E D D Pass 488100 E D D Pass 488100 E R M Pass 498100 E D D Pass 498100 E D D Pass 498100 E D D Pass 498100 E D D Pass 498100 E D D Pass 498100 E D D Pass 498100 E D D Pass 498100 E D D Pass 498100 E D D Pass 498100 E D D Pass 498100 E D D Pass 498100 E R M Pass 498100 E D D Pass 498100 E D D Pass 498100 E R D Pass 498100 E D M Pass 498100 E R D Pass 498100 E D D 

124

Limited Use of USSGL 426900 with Reimbursable Flag "D"

The use of USSGL account 426900 with Reimbursable Flag "D" is limited to specific TAS. Fail

USSGL ACCOUNT 

NUMBER

REIMBURSABLE 

FLAG INDICATOR 

 =426900 =D 

124E

Limited Use of USSGL 426900 with Reimbursable Flag "D"

The use of USSGL account 426900 with Reimbursable Flag "D" is limited to specific TAS. Fund Family 

Bulletin No. 2022-16 VII VDR - 148 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

Pass 0970130 

126 Main Account 3613 USSGL Restrictions

TAS with Main Account 3613 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3613 =101000  <>3613 <>101000  <>3613 =298000  <>3613 <>298000  <>3613 =590000  <>3613 <>590000  <>3613 =599000  <>3613 <>599000  <>3613 =599800  <>3613 <>599800  =3613 =101000  =3613 =298000  =3613 =590000  =3613 =599000  =3613 =599800 

127 Main Account 3614 USSGL Restrictions

TAS with Main Account 3614 are only permitted to report specific USSGL accounts. Pass

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER 

 <>3614 =111000  <>3614 <>111000  <>3614 =132500  <>3614 <>132500  <>3614 =132900  <>3614 <>132900  <>3614 =240000  <>3614 <>240000  <>3614 =298000  <>3614 <>298000  <>3614 =580400  <>3614 <>580400  <>3614 =582400  <>3614 <>582400  <>3614 =583400  <>3614 <>583400  <>3614 =599000  <>3614 <>599000  <>3614 =599100  <>3614 <>599100  <>3614 =599800  <>3614 <>599800  =3614 =111000  =3614 =132500  =3614 =132900  =3614 =240000  =3614 =298000  =3614 =580400  =3614 =582400  =3614 =583400 

Bulletin No. 2022-16 VII VDR - 149 
Part 1

SUPPLEMENT

No Name Description Rule Attribute Combination

U.S. Standard General Ledger

Data Validations - Detail

 =3614 =599000  =3614 =599100  =3614 =599800 

Bulletin No. 2022-16 VII VDR - 150 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

1

Fund Balance With Treasury

The sum of USSGL accounts 101000 and 153200 must equal Fund Balance With Treasury from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All FBWT

2

Total Budgetary Resources equals the Status of Budgetary Resources

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND Budgetary Resource

3

Beginning Budgetary Account Balance

The sum of the beginning balance of USSGL 4000-series accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Beginning Budgetary Account Balance 

4

Fund Resources Equals Fund Equities

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund Equities.

Fatal Period # 10/11/12 USSGL / USSGL Account Type = EXPND Fund Resources 

5

Funds Held Outside of Treasury Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Funds Held Outside of Treasury (FHOT) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Funds Held Outside Treasury 

6

Holding of Special Drawing Rights Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Holding of Special Drawing Rights (HOLDSDR) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Special Drawing RigHolding 

U.S. Standard General Ledger

Data Edits - Summary Report

Bulletin No. 2022-16 VII ESR - 1 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

7

Reserve Position Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Reserve Position (RESPOS) from the Central Accounting Reporting System (CARS). Fatal Period # 12 USSGL / SMAF All Reserve Position 

8

Unrealized Discount Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Unrealized Discount (UNRLDISC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All Unrealized Discount 

9

Investment of Agency Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Investment of Agency Securities (INVAGNCYSEC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In AgenSecurities

10

Investments in Non-Federal Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Investments in Non-Federal Securities (INVNONFEDSEC and INVFORSEC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In Non-Securities

11

Change in NonFederal Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Change in Non-Federal Securities (CGHNONFEDSEC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Change In Non-FedeSecurities

Bulletin No. 2022-16 VII ESR - 2 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

12

Investment in US Treasury Securities Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Investments in US Treasury Securities (INVUSTREASSEC) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Investments In US TSecurities

13

Unamortized Discount and Premium Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Unamortized Discount and Premium (ANAMTDISCPREM) from the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / SMAF All

Unamortized Discount;Premium

14 SF133 Proof

In the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning obligated balance plus obligated balance transfers minus net obligated balance.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line All SF133 Lines 

15

Reimbursements Earned and Refunds Zero Balance Check

A canceling TAS must have a zero balance for reimbursements earned and refunds. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K

Reimbursements Eaand Refunds 

16

Unfilled Customer Orders Zero Balance Check

A canceling TAS must have a zero balance for unfilled customer orders. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Unfilled Customer O

17

Undelivered Orders and Contracts Zero Balance Check

A canceling TAS must have a zero balance for undelivered orders and contracts. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K

Undelivered Orders Contracts 

18

Accounts Payable and Other Liabilities Zero Balance Check

A canceling TAS must have a zero balance for accounts payable and other liabilities. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Accounts Payable 

Bulletin No. 2022-16 VII ESR - 3 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

19

Unobligated Balance Zero Balance Check

A canceling TAS must have a zero balance for Unobligated Balances. Fatal Period # 12 USSGL / Zero

TAS Status Transitioning Code = K Unobligated Balance 

20

Outlay Reconciliation

The net of the Gross Outlays and Offsetting Collections lines on the SF133 must equal the net outlays from Central Accounting and Reporting System (net outlays on the SMAF file).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / SMAF Account Type = EXPND SF133 Lines 

21

Fiscal Year Budgetary Closing Edit

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS calculated beginning balances.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Closing Edit Is New TAS = N

GTAS Calculated BeBalance

22

Beginning Proprietary Account Balance

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Beginning ProprietarBalance 

23

Ending Proprietary Account Balance

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Proprietary B

24

Ending Budgetary Account Balance

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Budgetary B

25

Ending Memo Account Balance

The sum of the pre-closing ending balance of USSGL 8000-series accounts must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All Ending Memo Balan

Bulletin No. 2022-16 VII ESR - 4 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

26

Beg Bal = Preclosing Bal for 420100

Pre-closing USSGL 420100 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

27

Beg Bal = Preclosing Bal for 413900

Pre-closing USSGL 413900 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

28

Beg Bal = Preclosing Bal for 414900

Pre-closing USSGL 414900 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

29

Beg Bal = Preclosing Bal for 310000

Pre-closing USSGL 310000 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

30

Beg Bal = Preclosing Bal for 331000

Pre-closing USSGL 331000 balances must equal the same year's beginning balance for that USSGL account. This ensures that no activity was reported to this USSGL throughout the year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All Beginning Balance 

Bulletin No. 2022-16 VII ESR - 5 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

31

Imputed Financing Source/Cost Edit

The sum of USSGL accounts 578000 and 673000 must equal zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Imputed Financing Source/Cost 

32

Appropriations Used and Expended Appropriations Edit (Accrued)

USSGL account 310700 and USSGL account 570000 must equal the sum of zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All

Appropriations Used/Expended - Ac

33

UCAD Reciprocal Category 7 Transferred-In

The sum of Special & Trust Fund (APSPCEXP) and Surplus, Special/Trust Fund for Restoration (SRRCTUR) BETC transactions for a TAS must equal USSGL 574000.

Proposed Analytical USSGL / SMAF All

Appropriated SpeciaFund Receipts TransIn 

34

UCAD Reciprocal Category 7 Transferred-Out

The sum of Special & Trust Fund (APSPCUR) and Surplus, Special/Trust Fund for Restoration (SRRCTEXP) BETC transactions for a TAS must equal USSGL 574500.

Proposed Analytical USSGL / SMAF All

Appropriated SpeciaFund Receipts TransOut 

35

UCAD Reciprocal Category 8 Transferred-In

The sum of the Appropriation Transfer, Increase (AXFERC), and Balance Transfer, Increase (BXFERC) BETC transactions for a TAS must equal the sum of the USSGL 310200 and 575500

Proposed Analytical USSGL / SMAF All

Appropriation and BTransfers-In 

36

UCAD Reciprocal Category 8 Transferred-Out

The sum of the Appropriation Transfer, Decrease (AXFERD), and Balance Transfer, Decrease (BXFERD) BETC transactions for a TAS must equal the sum of the USSGL 310300 and 576500

Proposed Analytical USSGL / SMAF All

Appropriation and BTransfers-Out 

Bulletin No. 2022-16 VII ESR - 6 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

37

Budgetary USSGL accounts and Appropriation Transfer BETCs "AXFERC" and "AXFERD"

The sum of Appropriation Transfer BETC transactions (AXFERC and AXFERD) for a TAS must equal the sum of specific budgetary USSGL accounts.

Proposed Analytical USSGL / SMAF Account Type = EXPND

Appropriation TransfBudgetary 

38

Budgetary USSGL Accounts and Balance Transfer BETCs "BXFERC" and "BXFERD"

The sum of Balance Transfer BETC transactions (BXFERC and BXFERD) for a TAS must equal the sum of specific USSGL accounts for that TAS.

Proposed Analytical USSGL / SMAF Account Type = EXPND

Balance Transfers Budgetary 

39

Budgetary USSGL Accounts and Capital Transfer BETCs "CXFERC" and "CXFERD"

The sum of Capital Transfer BETC transactions (CXFERC and CXFERD) for a TAS must equal the sum of USSGL accounts 414201, 415100, 415200, 439200 and 439300

Proposed Analytical USSGL / SMAF Account Type = EXPND Capital Transfer Bud

40

UCAD Reciprocal Category 11 Capital TransfersIn

The sum of Capital Transfer BETC transactions (CXFERC) for a TAS must equal USSGL account 575600

Proposed Analytical USSGL / SMAF All Capital Transfers-In 

41

UCAD Reciprocal Category 11 Capital Transfers Out

The sum of Capital Transfer (CXFERD) BETC transactions for a TAS must equal USSGL account 576600

Proposed Analytical USSGL / SMAF All Capital Transfers-Ou

42

Contract and/or Borrowing Authority Withdrawn and Recoveries of Prior Year Obligations

The Sum of USSGL accounts 413400 and 414400 must be less than or equal to the sum of USSGL accounts 487100 and 497100.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL Account Type = EXPND Withdrawn Authority

Bulletin No. 2022-16 VII ESR - 7 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

43

Reclassified Net Position Lines

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of Changes in Net Position for the current fiscal year.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line All Reclassified Balance 

44

Reclassified Balance Sheet Check

The Total Assets line must equal the Total Liabilities and Net Position line.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line All Total Assets

45

Fiscal Year Proprietary Closing Edit

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS calculated beginning balances.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Closing Edit Is New TAS = N

GTAS Calculated BeBalance

46

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value B (adjustments to prior year reporting backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior YeaAdjustments Backda

47

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero Account Type = EXPND

Budgetary Prior YeaAdjustments Not Ba

Bulletin No. 2022-16 VII ESR - 8 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

48

Budgetary USSGL Accounts and Reappropriations

The sum of Reappropriation (RAPPRC/RAPPRD) BETC transactions for a TAS must equal USSGL account 439000 for that TAS.

Proposed Analytical USSGL / SMAF Account Type = EXPND

Budgetary ReappropTransferred-Out 

49

Normal Warrants Edit (Budgetary)

The BETC balances from the Central Accounting Reporting System (CARS) that represent all normal warrant activity should equal the sum of the relative 4000-series USSGL accounts.

Fatal Period # 10/11/12 Statement Line / SMAF All USSGL 

50

Normal Warrants Edit (Proprietary)

The BETC balances from the Central Accounting Reporting System (CARS) that represent all normal warrant activity should equal the corresponding proprietary USSGL accounts.

Fatal Period # 10/11/12 Statement Line / SMAF All USSGL 

51

USSGLs 415700 and 439700

The ending balance of USSGL 415700 can not exceed the ending balance of USSGL 439700.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL 415700 

52

USSGLs 415800 and 439800

The ending balance of USSGL 415800 can not exceed the ending balance of USSGL 439800.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All USSGL 415800 

53

Spending Authority, Collected, Discretionary

Spending authority from offsetting collections, collected, discretionary, (SF 133 line 1700) must be greater than or equal to zero.

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND

Spending Authority fOffsetting CollectionDiscretionary 

Bulletin No. 2022-16 VII ESR - 9 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

54

Spending Authority, Collected, Mandatory

Spending authority from offsetting collections, collected, mandatory (SF 133 line 1800) must be greater than or equal to zero.

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND

Spending Authority fOffsetting CollectionMandatory 

55

Total Reimbursable and Direct Obligations

Total Reimbursable and Direct Obligations (SF 133 lines 2004 and 2104) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND

Total Reimbursable Direct Obligations 

56

Fiscal Service InvestmentsInterest Payable

The amounts of Interest Payable that are submitted by Fiscal Service must equal the sum of each Agency's reciprocal Interest Receivable USSGLs

Proposed Analytical USSGL / Fiduciary All Reciprocal Interest

57

Fiscal Service InvestmentsLiabilities (Securities Issued, Discount, Premium, and Amortization)

The sum of liabilities that are submitted by Fiscal Service must equal the sum of each agency's reciprocal asset USSGLs

Proposed Analytical USSGL / Fiduciary All Reciprocal Assets 

58

Fiscal Service InvestmentsInterest Expense

The amounts of interest expense that are submitted by Fiscal Service must equal the sum of each agency's reciprocal revenue USSGLs (Including Gains and Losses)

Proposed Analytical USSGL / Fiduciary All Reciprocal Revenue

59

Fiscal Service BorrowingsReceivable

The amounts of Receivables that are submitted by Fiscal Service must equal the amount of each Agency's Interest Payable

Proposed Analytical USSGL / Fiduciary All Interest Payable 

Bulletin No. 2022-16 VII ESR - 10 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

60

Fiscal Service Borrowings- Asset

The amounts of Assets that are submitted by Fiscal Service must equal the amount of each Agency's reciprocal Liability USSGL

Proposed Analytical USSGL / Fiduciary All Reciprocal Liability 

61

Fiscal Service BorrowingsRevenue

The amount of Revenue (including Gains and Losses) that is submitted by Fiscal Service must equal the amount of each Agency's reciprocal Interest Expense USSGL

Proposed Analytical USSGL / Fiduciary All Reciprocal Interest E

62

FFB BorrowingsReceivables

The amount of Interest Receivable that is submitted by FFB must equal the amount of each Agency's Accrued Interest Payable

Proposed Analytical USSGL / Fiduciary All Interest Payable 

63

FFB BorrowingsAsset

The amount of Assets that are submitted by FFB must equal the amount of each Agency's reciprocal Liability USSGL.

Proposed Analytical USSGL / Fiduciary All Reciprocal Liability 

64

FFB BorrowingsRevenue

The amount of Interest Revenue (Including Gains and Losses) submitted by FFB must equal each Agency's reciprocal Interest Expense US SGLs

Proposed Analytical USSGL / Fiduciary All Reciprocal Interest E

65

Cancelled Authority Edit

The BETC balances from the Central Accounting Reporting System (CARS) that represent year-end cancelled authority activity should equal USSGL account 435000 Fatal Period # 12 Statement Line / SMAF All Cancelled Authority 

Bulletin No. 2022-16 VII ESR - 11 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

66

Adjustments to Indefinite Appropriations Edit

The sum of Indefinite Yearend Adjustments (APINDYEC/APINDYED) BETC transactions for a TAS must equal USSGL account 439100 for that TAS Fatal Period # 12 Statement Line / SMAF All

Adjustments to IndefAppropriations USSG

67

Budgetary Resources Derived from Available Special and Trust Fund Receipt Accounts

The total End balance for USSGL 411400 must equal the balance for BETCs related to collections to available receipts in the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / SMAF All USSGL 

68

Budgetary Resources Derived from Unavailable Unappropriated Special and Trust Fund Receipt Accounts

The sum of the ending balances in USSGL accounts 411300, 435500, 438700, and 438800 must equal the balance of BETCs related to Unappropriated Special and Trust Funds in the Central Accounting Reporting System (CARS).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 Statement Line / SMAF All USSGL 

69

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

70

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2022-16 VII ESR - 12 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

71

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

72

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

73

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

74

SF133 Line 1070 Balance Check

The value of SF133 line 1070 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1070 

75

SF133 Line 1160 Balance Check

The value of SF133 line 1160 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1160 

76

SF133 Line 1180 Balance Check

The value of SF133 line 1180 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1180 

77

SF133 Line 1340 Balance Check

The value of SF133 line 1340 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1340 

Bulletin No. 2022-16 VII ESR - 13 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

78

SF133 Line 1540 Balance Check

The value of SF133 line 1540 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1540 

79

SF133 Line 1750 Balance Check

The value of SF133 line 1750 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1750 

80

SF133 Line 1260 Balance Check

The value of SF133 line 1260 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1260 

81

SF133 Line 1280 Balance Check

The value of SF133 line 1280 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1280 

82

SF133 Line 1440 Balance Check

The value of SF133 line 1440 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1440 

83

SF133 Line 1640 Balance Check

The value of SF133 line 1640 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1640 

84

SF133 Line 1850 Balance Check

The value of SF133 line 1850 (excluding anticipated lines) must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1850 

85

SF133 Line 4030 Balance Check

The value of SF133 line 4030 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4030 

86

SF133 Line 4033 Balance Check

The value of SF133 line 4033 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4033 

Bulletin No. 2022-16 VII ESR - 14 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

87

SF133 Line 4034 Balance Check

The value of SF133 line 4034 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4034 

88

SF133 Line 4120 Balance Check

The value of SF133 line 4120 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4120 

89

SF133 Line 4123 Balance Check

The value of SF133 line 4123 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4123 

90

SF133 Line 4124 Balance Check

The value of SF133 line 4124 must be less than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4124 

91

SF133 Line 4010 Balance Check

The value of SF133 line 4010 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4010 

92

SF133 Line 4011 Balance Check

The value of SF133 line 4011 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4011 

93

SF133 Line 4100 Balance Check

The value of SF133 line 4100 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4100 

94

SF133 Line 4101 Balance Check

The value of SF133 line 4101 must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4101 

95

SF133 Line 4110 Balance Check

The value of this line must be greater than or equal to zero.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 4110 

Bulletin No. 2022-16 VII ESR - 15 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

96

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed the discretionary gross budget authority (SF 133 line 4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit a GTAS override.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line TAS Status = U

Discretionary gross from new authority

97

Mandatory Gross Outlays From New Authority Versus Mandatory Gross Budget Authority

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed the mandatory gross budget authority (SF 133 line 4090 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit a GTAS override.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line TAS Status = U

Mandatory gross outfrom new authority

98

Gross Outlays from New Budget Authority vs New Obligations Incurred (Unexpired TAS)

Total gross outlays from new budget authority (sum of SF133 Lines 4010 and 4100) should not exceed new obligations incurred (SF133 Line 2170).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND

Total Gross Outlays New Budget Authori

99

Fund Balance with Treasury vs Unexpended Appropriations While Awaiting a Warrant

Fund Balance with Treasury While Awaiting a Warrant (USSGL 109000) must equal Unexpended Appropriations While Awaiting a Warrant (USSGL 309000).

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / USSGL All

Fund Balance with TWhile Awaiting a Wa

100

Disaster Emergency Fund Code "F" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "F" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2022-16 VII ESR - 16 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

101

Disaster Emergency Fund Code "G" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "G" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

102

Disaster Emergency Fund Code "H" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "H" must equal zero for each reported TAS

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

103

Disaster Emergency Fund Code "I" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "I" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

104

Disaster Emergency Fund Code "J" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "J" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

105

Disaster Emergency Fund Code "K" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "K" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

106

Disaster Emergency Fund Code "L" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "L" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2022-16 VII ESR - 17 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

107

Disaster Emergency Fund Code "M" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "M" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

108

DOL FECAReceivable

The amount of FECA Receivable that are submitted by the Department of Labor must equal the sum of each Agency's reciprocal FECA Liability USSGL.

Proposed Analytical USSGL / Fiduciary All Reciprocal FECA Lia

109

DOL FECARevenue

The amount of FECA Revenue that are submitted by the Department of Labor must equal the sum of each Agency's reciprocal FECA Expense USSGL.

Proposed Analytical USSGL / Fiduciary All Reciprocal FECA Ex

110

DOL Unemployment BenefitReceivable

The amount of Unemployment Benefit Receivable that are submitted by the Department of Labor must equal the sum of each Agency's reciprocal Unemployment Benefit Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal UnemploBenefit Liability

111

DOL Unemployment Benefit- Revenue

The amount of Unemployment Benefit Revenue that are submitted by the Department of Labor must equal the sum of each Agency's reciprocal Unemployment Benefit Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal UnemploBenefit Expense

Bulletin No. 2022-16 VII ESR - 18 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

112

OPM Retirement BenefitReceivable

The amount of Retirement Benefit Receivable that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Retirement Benefit Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal RetiremeBenefit Liability

113

OPM Retirement Benefit- Revenue

The amount of Retirement Benefit Revenue that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Retirement Benefit Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal RetiremeBenefit Expense

114

OPM Life InsuranceReceivable

The amount of Life Insurance Receivable that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Life Insurance Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Life InsuLiability

115

OPM Life InsuranceRevenue

The amount of Life Insurance Revenue that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Life Insurance Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Life InsuExpense

116

OPM Health InsuranceReceivable

The amount of Health Insurance Receivable that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Health Insurance Liability USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Health InLiability

Bulletin No. 2022-16 VII ESR - 19 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

117

OPM Health InsuranceRevenue

The amount of Health Insurance Revenue that are submitted by the Office of Personnel Management must equal the sum of each Agency's reciprocal Health Insurance Expense USSGL.

Proposed Analytical USSGL / Fiduciary All

Reciprocal Health InExpense

118

Disaster Emergency Fund Code "N" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "N" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

119

Disaster Emergency Fund Code "O" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "O" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

120

Disaster Emergency Fund Code "P" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "P" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

121

Disaster Emergency Fund Code "R" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "R" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

122

Disaster Emergency Fund Code "S" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "S" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2022-16 VII ESR - 20 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

123

Disaster Emergency Fund Code "T" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "T" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

124

Appropriations Used and Expended Appropriations Edit (Disbursed)

USSGL account 310710 and USSGL account 570010 must equal the sum of zero.

Proposed Analytical USSGL / Zero All

Appropriations Used/Expended - Di

125 Subsidy Collected

The sum of the BETCsCOLLSBSD, COLLSBAJ, COLLUR, COLLURAJ must equal the ending balances of USSGL 427100-Actual Program Fund Subsidy Collected. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

126 Fees Collected

The sum of the BETCsFEECOLL, FEECOLAJ must equal the ending balance of USSGL 426100-Actual Collections of BusinessType Fees. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

127

Loan Principal Collected

The sum of the BETCsPRINREP, PRINREAJ must equal the ending balance of USSGL 426200-Actual Collections of Loan Principal. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

Bulletin No. 2022-16 VII ESR - 21 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

128

Loan Interest Collected

The sum of the BETCsINTREP, INTREPAJ must equal the ending balance of USSGL 426300-Actual Collections of Loan Interest. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

129

Proceeds of Foreclosed Property Collected

The sum of the BETCsPFPCOLL, PFPCOLAJ must equal the ending balance of USSGL 426500-Actual Collections From Sale of Foreclosed Property. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

130 Rent Collected

The sum of the BETCsRENTCOLL, RENTCOAJ must equal the ending balance of USSGL 426400-Actual Collections of Rent. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

131

Other Federal Collections

The sum of the BETCsOACFED, OACFEDAJ must equal the ending balance of USSGL 427700-Other Actual CollectionsFederal/Non-Federal Exception Sources. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

Bulletin No. 2022-16 VII ESR - 22 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

132

Other NonFederal Collections

The sum of the BETCsONFCOLL, ONFCOLAJ must equal the ending balance of USSGL 426600-Other Actual Business-Type Collections From NonFederal Sources. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Proposed Analytical Statement Line / SMAF All USSGL 

133

Disbursement From General Fund Appropriations

The sum of USSGL account 310710 and the change in USSGL account 141000, relative to appropriations from the General Fund, must equal the sum of the General Fund disbursement BETCs.

Proposed Analytical Statement Line / SMAF All USSGL 

134

Disaster Emergency Fund Code "U" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "U" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

135

Disaster Emergency Fund Code "V" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "V" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

136

Disaster Emergency Fund Code "W" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "W" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2022-16 VII ESR - 23 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

137

Disaster Emergency Fund Code "X" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "X" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

138

Disaster Emergency Fund Code "Y" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

139

Disaster Emergency Fund Code "Z" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

140

SF133 Line 5311 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5311 

141

SF133 Line 5312 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5312 

142

SF133 Line 5313 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5313 

143

SF133 Line 5314 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5314 

144

SF133 Line 5321 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5321 

145

SF133 Line 5322 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5322 

Bulletin No. 2022-16 VII ESR - 24 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

146

SF133 Line 5323 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5323 

147

SF133 Line 5324 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 5324 

156

Disaster Emergency Fund Code "1" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "1" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

157

Disaster Emergency Fund Code "2" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "2" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

158

Disaster Emergency Fund Code "3" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "3" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

159

Disaster Emergency Fund Code "4" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "4" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

160

Disaster Emergency Fund Code "5" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "5" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

Bulletin No. 2022-16 VII ESR - 25 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

161

Normal balance post closing check for undelivered orders - obligations, unpaid

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero All USSGL Account Nu

162

Normal balance post closing check for delivered orders - obligations, unpaid

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero All USSGL Account Nu

163

Transfer of Obligated Balances

Various obligated balance transfers must equal the contra obligated balance transfer.

Proposed Analytical USSGL / USSGL All Transfer USSGL Ac

164

Disaster Emergency Fund Code "6" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "6" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

165

Disaster Emergency Fund Code "7" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "7" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

166

Normal balance post closing check for undelivered orders-obligations, prepaid/advanced

The sum of the USSGL accounts must be less than zero.

Proposed Analytical USSGL / Zero All USSGL Account Nu

167

USSGL 487100 Balance Check

USSGL account 487100 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

Bulletin No. 2022-16 VII ESR - 26 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

168

USSGL 497100 Balance Check

USSGL account 497100 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

169

USSGL 487200 Balance Check

USSGL account 487200 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

170

USSGL 497200 Balance Check

USSGL account 497200 ending must have a debit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

171

USSGL 488200 Balance Check

USSGL account 488200 ending must have a credit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

172

USSGL 498200 Balance Check

USSGL account 498200 ending must have a credit balance at a TAS level

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Account Nu

173

SF133 Line 1103 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1103 

174

SF133 Line 1203 Balance Check

The value of this line must be greater than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1203 

175

SF133 Line 1135 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1135 

176

SF133 Line 1235 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1235 

177

SF133 Line 1824 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1824 

178

SF133 Line 1826 Balance Check

The value of this line must be less than or equal to zero

Fatal 01/02/03/04/05/06/07/08/09/10/11/12

Statement Line / Statement Line Account Type = EXPND SF133 Line 1826 

Bulletin No. 2022-16 VII ESR - 27 
Part 1

SUPPLEMENT

Number Name Description

Fatal/Proposed

Analytical Type

Applicable SMAF Attribute

 / Domain Value Left Side Labe

U.S. Standard General Ledger

Data Edits - Summary Report

179

SF133 Line 3000 Balance Check

The value of this line must be greater than or equal to zero

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND SF133 Line 3000 

180

SF133 Line 3050 Balance Check

The value of this line must be greater than or equal to zero

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND SF133 Line 3050 

181

SF133 Line 3060 Balance Check

The value of this line must be less than or equal to zero

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND SF133 Line 3060 

182

SF133 Line 3090 Balance Check

The value of this line must be less than or equal to zero

Proposed Analytical

Statement Line / Statement Line Account Type = EXPND SF133 Line 3090 

183

Disaster Emergency Fund Code "8" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "8" must equal zero for each reported TAS.

Fatal 01/02/03/04/05/06/07/08/09/10/11/12 USSGL / Zero All USSGL Accounts 

950

Custodial Activity Verification 1

The sum of USSGL accounts 599000 and 599100 must equal current year activity in USSGL account 298000.

Proposed Analytical

Statement Line / Statement Line All Liability 

951

Custodial Activity Verification 2

The sum of USSGL accounts 599300 and 599400 must equal current year activity in USSGL account 298500.

Proposed Analytical

Statement Line / Statement Line All Liability 

Bulletin No. 2022-16 VII ESR - 28 
Part 1

1

USSGL 

Account 

Number Begin/End SMAF

101000 E FBWT

153200 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fund Balance With Treasury 

The sum of USSGL accounts 101000 and 153200 must equal Fund Balance With Treasury from the Central Accounting 

Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 1 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1000 - Unobligated balance 

brought forward, Oct 1

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2001 - Category A (by quarter) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1010 - Unobligated balance 

transferred to other accounts (-

)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2002 - Category B (by project) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1011 - Unobligated balance 

transferred from other accounts

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2003 - Exempt from 

apportionment

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1012 - Unobligated balance 

transfers between expired and 

unexpired accounts (+ or -)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2101 - Category A (by quarter) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1013 - Unobligated balance of 

contract authority transferred 

to or from other accounts (net) 

(+ or -)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2102 - Category B (by project) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1020 - Adjustment to 

unobligated balance brought 

forward, Oct 1 (+ or -)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2103 - Exempt from 

apportionment

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1021 - Recoveries of prior year 

unpaid obligations

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2201 - Available in the current 

period

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1022 - Capital transfer of 

unobligated balances to 

general fund (-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2202 - Available in subsequent 

periods

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1023 - Unobligated balances 

applied to repay debt (-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2203 - Anticipated (+ or -) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1024 - Unobligated balance of 

borrowing authority withdrawn 

(-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2301 - Available in the current 

period

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1025 - Unobligated balance of 

contract authority withdrawn (-

)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2302 - Available in subsequent 

periods

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1026 - Adjustment for change 

in allocation of trust fund 

limitation or foreign exchange 

valuation

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2303 - Anticipated (+ or -) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1027 - Adjustment in 

unobligated balances for 

change in investments of zero 

coupon bonds (special and nonrevolving trust funds)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2401 - Deferred +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1028 - Adjustment in 

unobligated balances for 

change in investments of zero 

coupon bonds (revolving 

funds)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2402 - Withheld pending 

rescission

+

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 2 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1029 - Other balances 

withdrawn to Treasury (-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2403 - Other +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1030 - Other balances 

withdrawn to special or trust 

funds (-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2404 - Anticipated +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1031 - Other balances not 

available (-)

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2413 - Expired unobligated 

balance: end of year

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1032 - Refunds and recoveries 

temporarily precluded from 

obligation (special and trust 

funds) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1033 - Recoveries of prior year 

paid obligations

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1035 - Unobligated balance 

precluded from obligation 

(limitation on obligations) 

(special or trust) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1036 - Adjustment for debt 

forgiveness

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1037 - Unobligated balance of 

appropriation withdrawn (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1038 - Sequester (previously 

unavailable) for withdrawal

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1039 - Offset to adjustment for 

change in allocation of trust 

fund limitation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1040 - Adjustment to prior 

year indefinite appropriations 

in subsequent fiscal year

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1041 - Other balances 

previously not available

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1042 - Adjustment for change 

in allocation (general fund 

portion)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1043 - Adjustment for change 

in allocation (offsetting 

collection/collected portion)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1044 - Adjustment for change 

in allocation (offsetting 

collection/receivable portion)

+

Bulletin No. 2022-16 VII EDR - 3 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1045 - Adjustment for change 

in allocation (trust fund 

portion)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1046 - Adjustment for change 

in net principal (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1060 - Anticipated 

nonexpenditure transfers of 

unobligated balances (net) (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1061 - Anticipated recoveries 

of prior year unpaid and paid 

obligations

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1062 - Anticipated capital 

transfers and redemption of 

debt (unobligated balances) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1063 - Anticipated adjustment 

for change in allocation 

(general fund portion)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1064 - Anticipated adjustment 

for change in allocation 

(offsetting collection portion)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1065 - Anticipated adjustment 

for change in allocation (trust 

fund portion)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1066 - Anticipated unobligated 

balance precluded from 

obligation (limitation on 

obligations) (special or trust) (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1100 - Appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1101 - Appropriation (special 

or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1102 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1103 - Appropriation 

(previously unavailable) 

(special or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1104 - Appropriation available 

from subsequent year

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1105 - Appropriation available 

in prior year (-)

+

Bulletin No. 2022-16 VII EDR - 4 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1106 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1120 - Appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1121 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1122 - Exercised borrowing 

authority transferred from 

other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1130 - Appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1131 - Unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1132 - Appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1133 - Unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1134 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1135 - Appropriations 

precluded from obligation 

(special or trust) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1136 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1137 - Appropriations reduced 

by offsetting collections 

(collected) or offsetting 

receipts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1138 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1139 - Appropriations 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1140 - Capital transfer of 

appropriations to general fund 

(-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1141 - Appropriations applied 

to liquidate contract authority 

withdrawn (-)

+

Bulletin No. 2022-16 VII EDR - 5 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1150 - Anticipated 

appropriation (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1151 - Anticipated 

nonexpenditure transfers of 

appropriations (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1152 - Anticipated capital 

transfers and redemption of 

debt (appropriations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1153 - Anticipated reductions 

to appropriations by offsetting 

collections or offsetting 

receipts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1154 - Anticipated 

appropriations precluded from 

obligation (special or trust) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1170 - Advance appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1171 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1172 - Advance appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1173 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1174 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1175 - Advance appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1176 - Anticipated 

nonexpenditure transfers of 

advanced appropriations (net) 

(+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1200 - Appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1201 - Appropriation (special 

or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1202 - Appropriation 

(previously unavailable)

+

Bulletin No. 2022-16 VII EDR - 6 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1203 - Appropriation 

(previously unavailable) 

(special or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1206 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1220 - Appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1221 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1222 - Exercised borrowing 

authority transferred from 

other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1230 - Appropriations and/or 

unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1232 - Appropriations and/or 

unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1234 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1235 - Appropriations 

precluded from obligation 

(special or trust) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1236 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1238 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1239 - Appropriations 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1240 - Capital transfer of 

appropriations to general fund 

(-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1250 - Anticipated 

appropriation (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1251 - Anticipated 

nonexpenditure transfers of 

appropriations (net) (+ or -)

+

Bulletin No. 2022-16 VII EDR - 7 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1252 - Anticipated capital 

transfers and redemption of 

debt (appropriations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1254 - Anticipated 

appropriations precluded from 

obligation (special or trust) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1270 - Advance appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1271 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1272 - Advance appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1273 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1274 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1275 - Advance appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1276 - Anticipated 

nonexpenditure transfers of 

advanced appropriations (net) 

(+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1300 - Borrowing authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1320 - Borrowing authority 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1330 - Anticipated reductions 

to current fiscal year 

borrowing authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1400 - Borrowing authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1410 - Exercised borrowing 

authority transferred to other 

accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1420 - Borrowing authority 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1421 - Borrowing authority 

temporarily reduced (-)

+

Bulletin No. 2022-16 VII EDR - 8 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1422 - Borrowing authority 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1423 - Borrowing authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1424 - Capital transfers of 

borrowing authority to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1430 - Anticipated reductions 

to current fiscal year 

borrowing authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1431 - Anticipated 

nonexpenditure transfers of 

exercised borrowing authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1432 - Anticipated borrowing 

authority precluded from 

obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1500 - Contract authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1510 - Contract authority 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1511 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1520 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1522 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1530 - Anticipated 

nonexpenditure transfers of 

contract authority (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1531 - Anticipated 

adjustments to current year 

contract authority (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1532 - Anticipated contract 

authority precluded from 

obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1600 - Contract authority +

Bulletin No. 2022-16 VII EDR - 9 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1603 - Contract authority 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1610 - Contract authority 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1611 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1620 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1621 - Contract authority 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1622 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1630 - Anticipated 

nonexpenditure transfers of 

contract authority (net) (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1631 - Anticipated 

adjustments to current year 

contract authority (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1701 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1702 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1710 - Spending authority 

from offsetting collections 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1711 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1720 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

Bulletin No. 2022-16 VII EDR - 10 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1721 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1722 - Unobligated balance of 

spending authority from 

offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1723 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1724 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1725 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1726 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1727 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1740 - Anticipated collections, 

reimbursements, and other 

income

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1741 - Anticipated 

nonexpenditure transfers of 

spending authority from 

offsetting collections (net) (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1742 - Anticipated capital 

transfers and redemption of 

debt (spending authority from 

offsetting collections) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1743 - Anticipated spending 

authority from offsetting 

collections precluded from 

obligation (limitation on 

obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1801 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

Bulletin No. 2022-16 VII EDR - 11 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1802 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1810 - Spending authority 

from offsetting collections 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1811 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1820 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1821 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1823 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1824 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1825 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1826 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1827 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1840 - Anticipated collections, 

reimbursements, and other 

income

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1841 - Anticipated 

nonexpenditure transfers of 

spending authority from 

offsetting collections (net) (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1842 - Anticipated capital 

transfers and redemption of 

debt (spending authority from 

offsetting collections) (-)

+

Bulletin No. 2022-16 VII EDR - 12 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 2

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Total budgetary resources must equal the total status of budgetary resources on the SF-133.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Budgetary Resources equals the Status of Budgetary Resources

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1843 - Anticipated spending 

authority from offsetting 

collections precluded from 

obligation (limitation on 

obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1902 - Adjustment for total 

budgetary resources subject to 

obligation limitation (-)

+

Bulletin No. 2022-16 VII EDR - 13 September 2022
Part 1

3

USSGL Account 

Number Begin/End Zero

412200 B 0

412600 B

412700 B

413600 B

413700 B

413900 B

414900 B

415300 B

416600 B

417100 B

417200 B

420100 B

420190 B

422100 B

422200 B

422300 B

422500 B

425100 B

428300 B

428500 B

428600 B

428700 B

429500 B

429590 B

436000 B

438400 B

439400 B

439401 B

439700 B

439730 B

439800 B

445000 B

462000 B

462090 B

462091 B

463500 B

465000 B

480100 B

480200 B

490100 B

490800 B

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Beginning Budgetary Account Balance 

The sum of the beginning balance of USSGL 4000-series accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 14 September 2022
Part 1

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

101000 E G 412400 E

109000 E G 412700 E F

112000 E N 415700 E C

112500 E N 415700 E P

113000 E N 415730 E

119090 E 415800 E

119305 E 417200 E P F

119306 E 417200 E S F

119307 E 432000 E

119309 E 435700 E

119333 E 436000 E

119400 E N 436001 E

120500 E N 438200 E D

120900 E N 438200 E P

135090 E 438200 E S

135990 E 438300 E P

161000 E F 438300 E S

161100 E F 438400 E D

161800 E E 438400 E P

162000 E E 438400 E S

162000 E F 438500 E P

162100 E F 438500 E S

163000 E F 439400 E

163100 E F 439401 E P

163300 E F 439401 E S

167000 E N 439402 E P

167100 E N 439402 E S

167200 E N 439412 E P

167900 E N 439500 E B

299100 E F 439500 E C

299100 E G 439500 E D

299110 E F 439500 E P

403400 E 439500 E R

404400 E 439500 E S

404700 E B 439504 E C

404700 E P 439504 E P

404700 E S 439504 E S

404800 E 439600 E

405000 E 439700 E B

406000 E N 439700 E C

407000 E E 439700 E P

407000 E F 439701 E P

408100 E B 439730 E

408100 E C 439800 E S

408100 E D 439900 E

408100 E P 442000 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fund Resources Equals Fund Equities

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund 

Equities.

SS: USSGL / USSGL

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 15 September 2022
Part 1

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fund Resources Equals Fund Equities

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund 

Equities.

SS: USSGL / USSGL

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

408100 E R 443000 E

408100 E S 445000 E

408200 E B 451000 E

408200 E C 461000 E

408200 E D 462000 E

408200 E P 462090 E

408200 E R 462091 E

408200 E S 463500 E

408300 E B 465000 E

408300 E C 470000 E

408300 E D 472000 E

408300 E P 480100 E

408300 E R 483100 E F

408300 E S 487100 E

411912 E P 488100 E

412000 E 490100 E

412050 E P 493100 E F

412100 E P 497100 E

412100 E S 498100 E

412250 E X

412300 E B

412300 E P

412300 E S

412600 E B F

412600 E P F

413100 E

413120 E

413200 E S

413300 E

413400 E

413415 E

413500 E P

413500 E S

413600 E

413700 E F

413900 E

414000 E P

414000 E S

414100 E

414120 E

414300 E

414400 E

414500 E

414900 E

414910 E

415300 E F

Bulletin No. 2022-16 VII EDR - 16 September 2022
Part 1

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fund Resources Equals Fund Equities

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund 

Equities.

SS: USSGL / USSGL

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

415400 E

415500 E

416000 E C

416000 E D

416000 E P

416000 E S

416500 E

416512 E P

416600 E P F

416600 E S F

416612 E P F

416800 E F

417100 E P F

417100 E S F

418000 E

418300 E P

418300 E R

418300 E S

419900 E F

421000 E

421500 E

422100 E E

422100 E F

422300 E F

422500 E

422512 E S

423000 E E

423000 E F

423200 E F

423300 E E

423300 E F

423400 E F

423500 E F

424000 E

425100 E E

425100 E F

425512 E S

428300 E

428500 E

428600 E

428700 E

431000 E

438200 E B

438200 E C

438400 E B

438400 E C

Bulletin No. 2022-16 VII EDR - 17 September 2022
Part 1

4

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fed/NonFed

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fund Resources Equals Fund Equities

The sum of USSGL accounts that comprise Fund Resources must equal the sum of USSGL accounts that constitute Fund 

Equities.

SS: USSGL / USSGL

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

439200 E B

439200 E C

439300 E B

439300 E C

439502 E S

439801 E S

449000 E

459000 E

469000 E

Bulletin No. 2022-16 VII EDR - 18 September 2022
Part 1

5

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

112000 E N FHOT

112500 E N

113000 E N

113500 E N

113510 E N

120500 E N

120900 E N

123500 E N

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Funds Held Outside of Treasury Business Line Balances

Verify that the balances of the USSGL account(s) must equal the balance for Funds Held Outside of Treasury (FHOT) 

from the Central Accounting Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 19 September 2022
Part 1

6

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

119400 E N HOLDSDR

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Holding of Special Drawing Rights Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Holding of Special Drawing Rights 

(HOLDSDR) from the Central Accounting Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 20 September 2022
Part 1

7

USSGL 

Account 

Number Begin/End Business Line

119305 E RESPOS

119306 E

119307 E

119309 E

119333 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Reserve Position Business Line Balance

Verify that the balances of the USSGL account(s) must equal the balance for Reserve Position (RESPOS) from the 

Central Accounting Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 21 September 2022
Part 1

8

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161100 E F UNRLDISC

161100 E N

162100 E F

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Unrealized Discount Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Unrealized Discount (UNRLDISC) from the 

Central Accounting Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 22 September 2022
Part 1

9

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

162000 E F INVAGNCYSEC

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Investment of Agency Securities Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Investment of Agency Securities 

(INVAGNCYSEC) from the Central Accounting Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 23 September 2022
Part 1

10

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161800 E E INVFORSEC

162000 E E INVNONFEDSEC

167000 E N

167100 E N

167200 E N

167900 E N

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Investments in Non-Federal Securities Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Investments in Non-Federal Securities 

(INVNONFEDSEC and INVFORSEC) from the Central Accounting Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 24 September 2022
Part 1

11

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161800 E N CGHNONFEDSEC

162000 E N

162100 E N

162200 E N

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Change in Non-Federal Securities Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Change in Non-Federal Securities 

(CGHNONFEDSEC) from the Central Accounting Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 25 September 2022
Part 1

12

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

161000 E F INVUSTREASSEC

161000 E N

163000 E F

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Investment in US Treasury Securities Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Investments in US Treasury Securities 

(INVUSTREASSEC) from the Central Accounting Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 26 September 2022
Part 1

13

USSGL 

Account 

Number Begin/End Fed/NonFed Business Line

163100 E F ANAMTDISCPREM

163300 E F

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Unamortized Discount and Premium Business Line Balances 

Verify that the balances of the USSGL account(s) must equal the balance for Unamortized Discount and Premium 

(ANAMTDISCPREM) from the Central Accounting Reporting System (CARS).

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 27 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 14

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1021 - Recoveries of prior year 

unpaid obligations

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4010 - Outlays from new 

discretionary authority

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1033 - Recoveries of prior year 

paid obligations

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4011 - Outlays from 

discretionary balances

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1043 - Adjustment for change 

in allocation (offsetting 

collection/collected portion)

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4030 - Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1044 - Adjustment for change 

in allocation (offsetting 

collection/receivable portion)

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4031 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected - SF 133: Report on Budget 

Execution and Budgetary 

Resources

4033 - Non-Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1701 - Change in uncollected 

payments, Federal sources (+ 

or -)

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4034 - Offsetting 

governmental collections (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected - SF 133: Report on Budget 

Execution and Budgetary 

Resources

4110 - Outlays, gross (total) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1801 - Change in uncollected 

payments, Federal sources (+ 

or -)

- SF 133: Report on Budget 

Execution and Budgetary 

Resources

4120 - Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2001 - Category A (by quarter) + SF 133: Report on Budget 

Execution and Budgetary 

Resources

4121 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2002 - Category B (by project) + SF 133: Report on Budget 

Execution and Budgetary 

Resources

4122 - Interest on uninvested 

funds (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2003 - Exempt from 

apportionment

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

4123 - Non-Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2101 - Category A (by quarter) + SF 133: Report on Budget 

Execution and Budgetary 

Resources

4124 - Offsetting 

governmental collections (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2102 - Category B (by project) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2103 - Exempt from 

apportionment

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3000 - Unpaid obligations, 

brought forward, Oct 1

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3001 - Adjustment to unpaid 

obligations, brought forward, 

Oct 1 (+ or -)

+

In the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning 

obligated balance plus obligated balance transfers minus net obligated balance. 

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Proof 

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 28 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 14

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

In the SF133, outlays must equal obligations minus spending authority earned minus actual recoveries plus beginning 

obligated balance plus obligated balance transfers minus net obligated balance. 

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Proof 

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3030 - Unpaid obligations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3031 - Unpaid obligations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3050 - Unpaid obligations, end 

of year

-

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3060 - Uncollected pymts, Fed 

sources, brought forward, Oct 

1 (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3061 - Adjustment to 

uncollected pymts, Fed 

sources, brought forward, Oct 

1 (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3080 - Uncollected pymts, Fed 

sources transferred to other 

accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3081 - Uncollected pymts, Fed 

sources transferred from other 

accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3090 - Uncollected pymts, Fed 

sources, end of year (-)

-

Bulletin No. 2022-16 VII EDR - 29 September 2022
Part 1

15

USSGL Account 

Number Begin/End Zero

408100 E 0

408200 E

408300 E

413700 E

415300 E

415400 E

416600 E

416800 E

417100 E

419900 E

422500 E

423200 E

423300 E

423400 E

425100 E

428300 E

428500 E

428600 E

428700 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Reimbursements Earned and Refunds Zero Balance Check

A canceling TAS must have a zero balance for reimbursements earned and refunds.

SZ: USSGL / Zero

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 30 September 2022
Part 1

16

USSGL Account 

Number Begin/End Zero

422100 E 0

422300 E

423000 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Unfilled Customer Orders Zero Balance Check

A canceling TAS must have a zero balance for unfilled customer orders. 

SZ: USSGL / Zero

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 31 September 2022
Part 1

17

USSGL Account 

Number Begin/End Zero

480100 E 0

483100 E

487100 E

488100 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Undelivered Orders and Contracts Zero Balance Check

A canceling TAS must have a zero balance for undelivered orders and contracts. 

SZ: USSGL / Zero

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 32 September 2022
Part 1

18

USSGL Account 

Number Begin/End Zero

412400 E 0

412700 E

417200 E

432000 E

490100 E

493100 E

497100 E

498100 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Accounts Payable and Other Liabilities Zero Balance Check

A canceling TAS must have a zero balance for accounts payable and other liabilities. 

SZ: USSGL / Zero

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 33 September 2022
Part 1

19

USSGL Account 

Number Begin/End Zero

415700 E 0

415800 E

438200 E

438300 E

439400 E

439600 E

439700 E

439701 E

439800 E

439900 E

442000 E

443000 E

445000 E

451000 E

461000 E

462000 E

465000 E

470000 E

472000 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Unobligated Balance Zero Balance Check

A canceling TAS must have a zero balance for Unobligated Balances.

SZ: USSGL / Zero

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 34 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 20

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand SMAF

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4010 - Outlays from new 

discretionary authority

+ NET_OUTLAY

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4011 - Outlays from 

discretionary balances

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4030 - Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4031 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4033 - Non-Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4034 - Offsetting 

governmental collections (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4110 - Outlays, gross (total) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4120 - Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4121 - Interest on Federal 

securities (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4122 - Interest on uninvested 

funds (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4123 - Non-Federal sources (-) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4124 - Offsetting 

governmental collections (-)

+

The net of the Gross Outlays and Offsetting Collections lines on the SF133 must equal the net outlays from Central 

Accounting and Reporting System (net outlays on the SMAF file).

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Outlay Reconciliation

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 35 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 21

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Please see Closing Edits Report.

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS 

calculated beginning balances.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Fiscal Year Budgetary Closing Edit

CL: Closing Edits

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 36 September 2022
Part 1

22

USSGL Account 

Number Begin/End Zero

101000 B 0

110100 B

110300 B

110900 B

111000 B

112000 B

112500 B

113000 B

113500 B

113510 B

114500 B

119000 B

119090 B

119305 B

119306 B

119307 B

119309 B

119333 B

119400 B

119500 B

120000 B

120500 B

120900 B

123500 B

125000 B

131000 B

131900 B

132000 B

132100 B

132500 B

132900 B

133000 B

133500 B

134000 B

134100 B

134200 B

134300 B

134400 B

134500 B

134600 B

134700 B

134800 B

135000 B

135090 B

135100 B

135900 B

135990 B

136000 B

136100 B

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 37 September 2022
Part 1

22

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

136300 B

136500 B

136700 B

136800 B

137000 B

137100 B

137300 B

137400 B

137500 B

137700 B

137800 B

137900 B

138000 B

138100 B

138400 B

138500 B

138900 B

139900 B

141000 B

151100 B

151200 B

151300 B

151400 B

151600 B

151900 B

152100 B

152200 B

152300 B

152400 B

152500 B

152600 B

152700 B

152900 B

153100 B

153200 B

154100 B

154200 B

154900 B

155100 B

155900 B

156100 B

156900 B

157100 B

157200 B

159100 B

159900 B

161000 B

161100 B

161200 B

Bulletin No. 2022-16 VII EDR - 38 September 2022
Part 1

22

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

161300 B

161800 B

162000 B

162100 B

162200 B

162300 B

163000 B

163100 B

163300 B

164200 B

164300 B

164400 B

164500 B

164600 B

164700 B

165000 B

165100 B

165200 B

165300 B

167000 B

167100 B

167200 B

167900 B

169000 B

171100 B

171200 B

171900 B

172000 B

173000 B

173900 B

174000 B

174900 B

175000 B

175900 B

181000 B

181900 B

182000 B

182900 B

183000 B

183200 B

183900 B

184000 B

184900 B

189000 B

189900 B

192100 B

192300 B

192500 B

198000 B

Bulletin No. 2022-16 VII EDR - 39 September 2022
Part 1

22

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

198100 B

199000 B

199010 B

199500 B

199900 B

201000 B

211000 B

211200 B

212000 B

213000 B

214000 B

214100 B

214200 B

215000 B

215500 B

216000 B

217000 B

218000 B

219000 B

219100 B

219200 B

219300 B

220000 B

220500 B

221000 B

221100 B

221300 B

221500 B

221600 B

221700 B

221800 B

222000 B

222500 B

229000 B

231000 B

232000 B

240000 B

241000 B

251000 B

251100 B

252000 B

253000 B

253100 B

253200 B

253300 B

253400 B

254000 B

259000 B

261000 B

Bulletin No. 2022-16 VII EDR - 40 September 2022
Part 1

22

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Beginning Proprietary Account Balance 

The sum of the beginning balances for the proprietary USSGL accounts must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

262000 B

263000 B

265000 B

266000 B

267000 B

269000 B

291000 B

292000 B

292200 B

292300 B

294000 B

296000 B

297000 B

298000 B

298500 B

299000 B

299010 B

299500 B

310000 B

320000 B

331000 B

340000 B

Bulletin No. 2022-16 VII EDR - 41 September 2022
Part 1

23

USSGL Account 

Number Begin/End Zero

101000 E 0

109000 E

110100 E

110300 E

110900 E

111000 E

112000 E

112500 E

113000 E

113500 E

113510 E

114500 E

119000 E

119090 E

119305 E

119306 E

119307 E

119309 E

119333 E

119400 E

119500 E

120000 E

120500 E

120900 E

123500 E

125000 E

131000 E

131900 E

132000 E

132100 E

132500 E

132900 E

133000 E

133500 E

134000 E

134100 E

134200 E

134300 E

134400 E

134500 E

134600 E

134700 E

134800 E

135000 E

135090 E

135100 E

135900 E

135990 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 42 September 2022
Part 1

23

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

136000 E

136100 E

136300 E

136500 E

136700 E

136800 E

137000 E

137100 E

137300 E

137400 E

137500 E

137700 E

137800 E

137900 E

138000 E

138100 E

138400 E

138500 E

138900 E

139000 E

139900 E

141000 E

151100 E

151200 E

151300 E

151400 E

151600 E

151900 E

152100 E

152200 E

152300 E

152400 E

152500 E

152600 E

152700 E

152900 E

153100 E

153200 E

154100 E

154200 E

154900 E

155100 E

155900 E

156100 E

156900 E

157100 E

157200 E

159100 E

Bulletin No. 2022-16 VII EDR - 43 September 2022
Part 1

23

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

159900 E

161000 E

161100 E

161200 E

161300 E

161800 E

162000 E

162100 E

162200 E

162300 E

163000 E

163100 E

163300 E

164200 E

164300 E

164400 E

164500 E

164600 E

164700 E

165000 E

165100 E

165200 E

165300 E

167000 E

167100 E

167200 E

167900 E

169000 E

171100 E

171200 E

171900 E

172000 E

173000 E

173900 E

174000 E

174900 E

175000 E

175900 E

181000 E

181900 E

182000 E

182900 E

183000 E

183200 E

183900 E

184000 E

184900 E

189000 E

Bulletin No. 2022-16 VII EDR - 44 September 2022
Part 1

23

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

189900 E

192100 E

192300 E

192500 E

198000 E

198100 E

199000 E

199010 E

199500 E

199900 E

201000 E

209010 E

211000 E

211200 E

212000 E

213000 E

214000 E

214100 E

214200 E

215000 E

215500 E

216000 E

217000 E

218000 E

219000 E

219100 E

219200 E

219300 E

220000 E

220500 E

221000 E

221100 E

221300 E

221500 E

221600 E

221700 E

221800 E

222000 E

222500 E

229000 E

231000 E

232000 E

240000 E

241000 E

251000 E

251100 E

252000 E

253000 E

Bulletin No. 2022-16 VII EDR - 45 September 2022
Part 1

23

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

253100 E

253200 E

253300 E

253400 E

254000 E

259000 E

261000 E

262000 E

263000 E

265000 E

266000 E

267000 E

269000 E

291000 E

292000 E

292200 E

292300 E

294000 E

296000 E

297000 E

298000 E

298500 E

299000 E

299010 E

299100 E

299110 E

299200 E

299500 E

309000 E

309010 E

310000 E

310100 E

310200 E

310300 E

310500 E

310600 E

310700 E

310710 E

310800 E

310900 E

320000 E

320100 E

320110 E

320600 E

320700 E

320710 E

320800 E

331000 E

Bulletin No. 2022-16 VII EDR - 46 September 2022
Part 1

23

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

340000 E

341000 E

342000 E

510000 E

510900 E

520000 E

520900 E

531000 E

531100 E

531200 E

531300 E

531400 E

531500 E

531700 E

531800 E

531900 E

532000 E

532400 E

532500 E

532900 E

540000 E

540500 E

540600 E

540900 E

550000 E

550900 E

560000 E

560900 E

561000 E

561900 E

564000 E

564900 E

565000 E

565900 E

570000 E

570005 E

570006 E

570010 E

570500 E

570800 E

570810 E

570900 E

571000 E

571200 E

571300 E

572000 E

573000 E

573500 E

Bulletin No. 2022-16 VII EDR - 47 September 2022
Part 1

23

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

573600 E

574000 E

574500 E

575000 E

575500 E

575600 E

576000 E

576500 E

576600 E

577500 E

577600 E

577700 E

577800 E

578000 E

579000 E

579001 E

579010 E

579100 E

579200 E

579500 E

580000 E

580100 E

580200 E

580300 E

580400 E

580500 E

580600 E

582000 E

582100 E

582200 E

582300 E

582400 E

582500 E

582600 E

583000 E

583100 E

583200 E

583300 E

583400 E

583500 E

583600 E

589000 E

589100 E

589200 E

589300 E

589400 E

589500 E

589600 E

Bulletin No. 2022-16 VII EDR - 48 September 2022
Part 1

23

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

590000 E

590900 E

591900 E

591910 E

592100 E

592200 E

592300 E

599000 E

599100 E

599300 E

599400 E

599700 E

599800 E

610000 E

615000 E

619000 E

619900 E

631000 E

632000 E

633000 E

633800 E

634000 E

640000 E

650000 E

660000 E

661000 E

671000 E

672000 E

673000 E

679000 E

679500 E

680000 E

685000 E

690000 E

711000 E

711100 E

711200 E

717100 E

717200 E

718000 E

718100 E

719000 E

719090 E

719100 E

721000 E

721100 E

721200 E

727100 E

Bulletin No. 2022-16 VII EDR - 49 September 2022
Part 1

23

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Proprietary Account Balance 

The sum of the pre-closing ending balances for the proprietary USSGL accounts must equal zero for each 

reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

727200 E

728000 E

728100 E

729000 E

729090 E

729100 E

729200 E

730000 E

740000 E

740100 E

740500 E

750000 E

760000 E

771000 E

Bulletin No. 2022-16 VII EDR - 50 September 2022
Part 1

24

USSGL Account 

Number Begin/End Zero

403400 E 0

404400 E

404700 E

404800 E

405000 E

406000 E

407000 E

408100 E

408200 E

408300 E

411100 E

411200 E

411300 E

411400 E

411500 E

411600 E

411601 E

411700 E

411800 E

411900 E

411910 E

411912 E

411990 E

411991 E

411992 E

411993 E

411994 E

412000 E

412050 E

412100 E

412200 E

412250 E

412300 E

412400 E

412500 E

412600 E

412700 E

412800 E

412900 E

413000 E

413100 E

413120 E

413200 E

413300 E

413400 E

413415 E

413500 E

413600 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 51 September 2022
Part 1

24

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413700 E

413800 E

413810 E

413900 E

414000 E

414100 E

414120 E

414200 E

414201 E

414202 E

414203 E

414300 E

414400 E

414500 E

414600 E

414700 E

414800 E

414900 E

414910 E

415000 E

415100 E

415200 E

415300 E

415400 E

415500 E

415700 E

415730 E

415800 E

415900 E

415901 E

416000 E

416500 E

416512 E

416600 E

416612 E

416700 E

416712 E

416800 E

417000 E

417100 E

417200 E

417300 E

417400 E

417500 E

417590 E

417600 E

417690 E

418000 E

Bulletin No. 2022-16 VII EDR - 52 September 2022
Part 1

24

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

418300 E

419000 E

419100 E

419200 E

419300 E

419500 E

419600 E

419700 E

419900 E

420100 E

420190 E

421000 E

421100 E

421200 E

421500 E

421512 E

422100 E

422200 E

422300 E

422500 E

422512 E

423000 E

423100 E

423200 E

423300 E

423400 E

423500 E

424000 E

425100 E

425200 E

425300 E

425400 E

425500 E

425512 E

426000 E

426100 E

426200 E

426300 E

426400 E

426500 E

426600 E

426700 E

426800 E

426900 E

427100 E

427300 E

427500 E

427600 E

Bulletin No. 2022-16 VII EDR - 53 September 2022
Part 1

24

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427700 E

428300 E

428500 E

428600 E

428700 E

429000 E

429500 E

429590 E

431000 E

432000 E

435000 E

435100 E

435190 E

435400 E

435500 E

435600 E

435700 E

436000 E

436001 E

437000 E

438200 E

438300 E

438400 E

438500 E

438700 E

438800 E

439000 E

439100 E

439200 E

439300 E

439400 E

439401 E

439402 E

439412 E

439432 E

439500 E

439502 E

439504 E

439600 E

439700 E

439701 E

439702 E

439703 E

439730 E

439800 E

439801 E

439900 E

442000 E

Bulletin No. 2022-16 VII EDR - 54 September 2022
Part 1

24

USSGL Account 

Number Begin/End Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance 

The sum of the pre-closing ending balance of USSGL 4000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

443000 E

445000 E

449000 E

451000 E

459000 E

461000 E

462000 E

462090 E

462091 E

463500 E

465000 E

469000 E

470000 E

472000 E

480100 E

480200 E

483100 E

483200 E

487100 E

487200 E

488100 E

488200 E

490100 E

490200 E

490800 E

493100 E

497100 E

497200 E

498100 E

498200 E

Bulletin No. 2022-16 VII EDR - 55 September 2022
Part 1

25

USSGL Account 

Number Begin/End Zero

880100 E 0

880200 E

880300 E

880400 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Memo Account Balance 

The sum of the pre-closing ending balance of USSGL 8000-series accounts must equal zero for each reported 

TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 56 September 2022
Part 1

26

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

420100 B 420100 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Beg Bal = Pre-closing Bal for 420100

Pre-closing USSGL 420100 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year.

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 57 September 2022
Part 1

27

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

413900 B 413900 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Beg Bal = Pre-closing Bal for 413900

Pre-closing USSGL 413900 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 58 September 2022
Part 1

28

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

414900 B 414900 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Beg Bal = Pre-closing Bal for 414900

Pre-closing USSGL 414900 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 59 September 2022
Part 1

29

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

310000 B 310000 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Beg Bal = Pre-closing Bal for 310000

Pre-closing USSGL 310000 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 60 September 2022
Part 1

30

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

331000 B 331000 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Beg Bal = Pre-closing Bal for 331000

Pre-closing USSGL 331000 balances must equal the same year's beginning balance for that USSGL account. This 

ensures that no activity was reported to this USSGL throughout the year. 

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 61 September 2022
Part 1

31

USSGL Account 

Number Begin/End Zero

578000 E 0

673000 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Imputed Financing Source/Cost Edit 

The sum of USSGL accounts 578000 and 673000 must equal zero. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 62 September 2022
Part 1

32

USSGL Account 

Number Begin/End Zero

310700 E 0

570000 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Appropriations Used and Expended Appropriations Edit (Accrued)

USSGL account 310700 and USSGL account 570000 must equal the sum of zero.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 63 September 2022
Part 1

33

USSGL 

Account 

Number Begin/End BETC

574000 E APSPCEXP

SRRCTUR

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 7 Transferred-In

The sum of Special & Trust Fund (APSPCEXP) and Surplus, Special/Trust Fund for Restoration (SRRCTUR) BETC 

transactions for a TAS must equal USSGL 574000.

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 64 September 2022
Part 1

34

USSGL 

Account 

Number Begin/End BETC

574500 E APSPCUR

SRRCTEXP

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 7 Transferred-Out

The sum of Special & Trust Fund (APSPCUR) and Surplus, Special/Trust Fund for Restoration (SRRCTEXP) BETC 

transactions for a TAS must equal USSGL 574500.

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 65 September 2022
Part 1

35

USSGL 

Account 

Number Begin/End BETC

310200 E AXFERC

575500 E BXFERC

NETC

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 8 Transferred-In

The sum of the Appropriation Transfer, Increase (AXFERC), and Balance Transfer, Increase (BXFERC) BETC 

transactions for a TAS must equal the sum of the USSGL 310200 and 575500 

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 66 September 2022
Part 1

36

USSGL 

Account 

Number Begin/End BETC

310300 E AXFERD

576500 E BXFERD

NETCAJ

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 8 Transferred-Out

The sum of the Appropriation Transfer, Decrease (AXFERD), and Balance Transfer, Decrease (BXFERD) BETC 

transactions for a TAS must equal the sum of the USSGL 310300 and 576500 

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 67 September 2022
Part 1

37

USSGL 

Account 

Number Begin/End BETC

412800 E AXFERC

412900 E AXFERD

416700 E

416712 E

417000 E

417300 E

417400 E

417500 E

417590 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Budgetary USSGL accounts and Appropriation Transfer BETCs "AXFERC" and "AXFERD"

The sum of Appropriation Transfer BETC transactions (AXFERC and AXFERD) for a TAS must equal the sum of 

specific budgetary USSGL accounts. 

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 68 September 2022
Part 1

38

USSGL 

Account 

Number Begin/End BETC

417600 E BXFERC

419000 E BXFERD

419100 E

419200 E

419300 E

419600 E

419700 E

423100 E

435600 E

483100 E

493100 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Budgetary USSGL Accounts and Balance Transfer BETCs "BXFERC" and "BXFERD" 

The sum of Balance Transfer BETC transactions (BXFERC and BXFERD) for a TAS must equal the sum of specific 

USSGL accounts for that TAS.

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 69 September 2022
Part 1

39

USSGL 

Account 

Number Begin/End

Auth Type 

Code Fund Type BETC

414201 E EP CXFERC

414201 E ER CXFERD

415100 E S EC

415100 E S EG

415100 E S EM

415100 E S EP

415100 E S ER

415100 E S ES

415100 E S ET

415100 E S TR

415200 E EC

415200 E EG

415200 E EM

415200 E EP

415200 E ER

415200 E ES

415200 E ET

415200 E TR

439200 E D ES

439200 E D ET

439200 E P ES

439200 E P ET

439200 E R ES

439200 E R ET

439200 E S ES

439200 E S ET

439300 E D ES

439300 E D ET

439300 E P EG

439300 E P ES

439300 E P ET

439300 E R ES

439300 E R ET

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Budgetary USSGL Accounts and Capital Transfer BETCs "CXFERC" and "CXFERD"

The sum of Capital Transfer BETC transactions (CXFERC and CXFERD) for a TAS must equal the sum of USSGL 

accounts 414201, 415100, 415200, 439200 and 439300

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 70 September 2022
Part 1

40

USSGL 

Account 

Number Begin/End BETC

575600 E CXFERC

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 11 Capital Transfers- In 

The sum of Capital Transfer BETC transactions (CXFERC) for a TAS must equal USSGL account 575600

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 71 September 2022
Part 1

41

USSGL 

Account 

Number Begin/End BETC

576600 E CXFERD

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

UCAD Reciprocal Category 11 Capital Transfers Out

The sum of Capital Transfer (CXFERD) BETC transactions for a TAS must equal USSGL account 576600

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 72 September 2022
Part 1

42

USSGL 

Account 

Number Begin/End PY Adj

USSGL 

Account 

Number Begin/End PY Adj

413400 E X 487100 E X

414400 E X 497100 E X

413415 E X

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Contract and/or Borrowing Authority Withdrawn and Recoveries of Prior Year Obligations

The Sum of USSGL accounts 413400 and 414400 must be less than or equal to the sum of USSGL accounts 487100 and 

497100.

SS: USSGL / USSGL

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 73 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Reclassified Balance Sheet 41.1 - Unexpended 

appropriations - Funds from 

Dedicated Collections (Note 

21)

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

1 - Net position, beginning of 

period

+

Reclassified Balance Sheet 41.2 - Unexpended 

appropriations - Funds from 

other than Dedicated 

Collections

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.1 - Changes in accounting 

principles

+

Reclassified Balance Sheet 42.1 - Cumulative results of 

operations - Funds from 

Dedicated Collections (Note 

21)

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.2 - Corrections of errors - 

non-federal

+

Reclassified Balance Sheet 42.2 - Cumulative results of 

operations - Funds from other 

than Dedicated Collections

+ Reclassified Stmt. of 

Operations and Changes in 

Net Position

2.3 - Corrections of errors - 

years preceding the prior year - 

non-federal

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.1 - Changes in accounting 

principles - federal (RC 29) /1

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.2 - Corrections of errors - 

federal (RC 29)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.3 - Corrections of errors - 

years preceding the prior year - 

federal (RC 29)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.4 - Prior period adjustment 

to unexpended appropriations - 

federal (RC 31)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.5 - Prior period adjustment 

to expended appropriations - 

federal (RC 32)

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.6 - Prior period adjustment 

to appropriations outstanding - 

federal (RC 31)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

3.7 - Prior period adjustment 

to appropriations expended - 

federal (RC 32) - Footnote 1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.1 - Individual income tax 

and tax withholdings (for use 

by Treasury only)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.2 - Corporation income taxes 

(for use by Treasury only)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.3 - Excise taxes +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.4 - Unemployment taxes +

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of 

Changes in Net Position for the current fiscal year.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 74 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of 

Changes in Net Position for the current fiscal year.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.5 - Customs duties +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.6 - Estate and gift taxes +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.7 - Other taxes and receipts +

Reclassified Stmt. of 

Operations and Changes in 

Net Position

5.8 - Miscellaneous earned 

revenues - Footnote 2

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.1 - Federal securities interest 

revenue including associated 

gains and losses (nonexchange) (RC 03) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.2 - Borrowings and other 

interest revenue (nonexchange) (RC 05) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.3 - Borrowings Gains (RC 

06)/01

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.4 - Borrowings Losses (RC 

06)/01

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.5 - Benefit program revenue 

(non-exchange) (RC 26) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.6 - Other taxes and receipts 

(RC 45) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.7 - Collections Transferred to 

a TAS Other Than the General 

Fund of the U.S. Government 

(RC 15)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.8 - Collections transferred 

into a TAS Other Than the 

General Fund of the U.S. 

Government - Nonexchange 

(RC 15)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.9 - Accrual of Collections 

Yet to be Transferred to a TAS 

Other Than the General Fund 

of the U.S. Government - 

Nonexchange (RC 16)

-

Bulletin No. 2022-16 VII EDR - 75 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of 

Changes in Net Position for the current fiscal year.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Reclassified Stmt. of 

Operations and Changes in 

Net Position

6.10 - Accruals for Entity 

amounts to be collected in a 

TAS Other Than the General 

Fund of the U.S. Government - 

Nonexchange (RC 16)

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.1 - Appropriations received 

as adjusted (rescissions and 

other adjustments) (RC 41) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.2 - Appropriations used (RC 

39)

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.3 - Appropriations expended 

(RC 38) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.4 - Appropriation of 

unavailable special or trust 

fund receipts transfers-in (RC 

07) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.5 - Appropriation of 

unavailable special or trust 

fund receipts transfers-out (RC 

07) /1

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.6 - Non-expenditure transfersin of unexpended 

appropriations and financing 

sources (RC 08) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.7 - Non-expenditure transfersout of unexpended 

appropriations and financing 

sources (RC 08) /1

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.8 - Expenditure transfers-in 

of financing sources (RC 09) 

/1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.9 - Expenditure transfers-out 

of financing sources (RC 09) 

/1

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.10 - Non-expenditure 

transfer-in of financing sources 

- capital transfers (RC 11)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.11 - Non-expenditure 

transfers-out of financing 

sources - capital transfers (RC 

11)

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.12 - Revenue and Other 

Financing Sources - 

Cancellations (RC 36)

-

Bulletin No. 2022-16 VII EDR - 76 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of 

Changes in Net Position for the current fiscal year.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.13 - Collections for others 

transferred to the General Fund 

of the U.S. Government (RC 

44)

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.14 - Other financing sources 

with budgetary impact (RC 29) 

/1, 8

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.15 - Warrants issued (RC 41) -

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.16 - Appropriations 

outstanding - used (RC 39)

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.17 - General Fund of the 

U.S. Government financed 

appropriations - expended (RC 

38) /1

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.18 - Trust fund warrants 

issued net of adjustments (RC 

45) 

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.19 - Cancellations of 

Revenue and Other Financing 

Sources - General Fund (RC 

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.20 - Transfers-in without 

reimbursement (RC 18) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.21 - Transfers-out without 

reimbursement (RC 18) /1

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.22 - Imputed financing 

sources (RC 25) /1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.23 - Non-entity collections 

transferred to the General Fund 

of the U.S. Government (RC 

44)

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.24 - Accrual for non-entity 

amounts to be collected and 

transferred to the General Fund 

of the U.S. Government (RC 

48)

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.25 - Other non-budgetary 

financing sources for debt 

accruals/amortization (RC 37) 

/1

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.26 - Other non-budgetary 

financing sources (RC 29) /1, 

9

+

Bulletin No. 2022-16 VII EDR - 77 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of 

Changes in Net Position for the current fiscal year.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.27 - Other financing sources 

for the General Fund of the 

U.S. Government (RC 37) /1

-

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.28 - Transfer-in of entity's 

unavailable custodial and nonentity collections (RC 44) 

+

Reclassified Stmt. of 

Operations and Changes in 

Net Position

7.29 - Accrual of entity's 

amounts to be collected (RC 

48) 

+

Reclassified Statement of 

Net Cost

2 - Non-federal gross cost -

Reclassified Statement of 

Net Cost

3 - Interest on debt held by the 

public

-

Reclassified Statement of 

Net Cost

4 - Gains/losses from changes 

in actuarial assumptions

-

Reclassified Statement of 

Net Cost

5 - General property plant and 

equipment (PP&E) partial 

impairment loss

-

Reclassified Statement of 

Net Cost

7.1 - Benefit program costs 

(RC 26) /2

-

Reclassified Statement of 

Net Cost

7.2 - Imputed costs (RC 25) /2 -

Reclassified Statement of 

Net Cost

7.3 - Buy/sell cost (RC24) /2 -

Reclassified Statement of 

Net Cost

7.4 - Purchase of assets (RC 

24) /2

-

Reclassified Statement of 

Net Cost

7.5 - Federal securities interest 

expense (RC 03) /2

-

Reclassified Statement of 

Net Cost

7.6 - Borrowing and other 

interest expense (RC05) /2

-

Reclassified Statement of 

Net Cost

7.7 - Borrowing losses (RC 06) 

/2

-

Reclassified Statement of 

Net Cost

7.8 - Other expenses (without 

reciprocals) (RC 29)

-

Reclassified Statement of 

Net Cost

11 - Non-federal earned 

revenue

+

Reclassified Statement of 

Net Cost

12.1 - Benefit program revenue 

(exchange) (RC 26) /2

+

Reclassified Statement of 

Net Cost

12.2 - Buy/sell revenue 

(exchange) (RC 24) /2

+

Reclassified Statement of 

Net Cost

12.3 - Purchase of assets offset 

(RC 24) / 2

+

Reclassified Statement of 

Net Cost

12.4 - Federal securities 

interest revenue including 

associated gains and losses 

(exchange) (RC 03) /2

+

Bulletin No. 2022-16 VII EDR - 78 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 43

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

The Net Position line on the Balance Sheet must equal the Ending Net Position Balance line on the Statement of 

Changes in Net Position for the current fiscal year.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Net Position Lines

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Reclassified Statement of 

Net Cost

12.5 - Borrowing and other 

interest revenue (exchange) 

(RC 05) /2

+

Reclassified Statement of 

Net Cost

12.6 - Borrowing gains (RC 

06) /2

+

Reclassified Statement of 

Net Cost

12.7 - Custodial Collections 

Transferred to a TAS Other 

Than the General Fund of the 

U.S. Government - Exchange 

(RC 13)

-

Reclassified Statement of 

Net Cost

12.8 - Collections Transferred 

in to a TAS Other Than the 

General Fund of the U.S. 

Government - Exchange (RC 

13)

+

Reclassified Statement of 

Net Cost

12.9 - Accrual of Custodial 

Collections Yet to be 

Transferred to a TAS Other 

Than the General Fund of the 

U.S. Government - Exchange 

(RC 14)

-

Reclassified Statement of 

Net Cost

12.10 - Accrual for Agency 

Amounts to be collected in 

TAS Other Than the General 

Fund of the U.S. Government - 

Exchange (RC 14)

+

Bulletin No. 2022-16 VII EDR - 79 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 44

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Reclassified Balance Sheet 1 - Fund Balance with 

Treasury (Note 3) (RC 40)

+ Reclassified Balance Sheet 21 - [Liability for Fund 

Balance with Treasury [for 

General fund only]] (RC 40)

+

Reclassified Balance Sheet 2.1 - Federal investments 

(Note 5) (RC 01)

+ Reclassified Balance Sheet 22.1 - Accounts payable, 

capital transfers (RC 12)

+

Reclassified Balance Sheet 2.2 - Interest receivable - 

investments (Note 5) (RC 02)

+ Reclassified Balance Sheet 22.2 - Accounts payable (RC 

22)

+

Reclassified Balance Sheet 3.1 - Asset for agency's 

custodial and non-entity 

liabilities - other than the 

General Fund of the U.S. 

Government (RC 10)

+ Reclassified Balance Sheet 22.3 - Transfers payable (RC 

27)

+

Reclassified Balance Sheet 3.2 - Accounts receivable, 

capital transfers (RC 12)

+ Reclassified Balance Sheet 23.1 - Federal debt (RC 01) +

Reclassified Balance Sheet 3.3 - Benefit program 

contributions receivable (RC 

21)

+ Reclassified Balance Sheet 23.2 - Interest payable - debt 

(RC 02)

+

Reclassified Balance Sheet 3.4 - Accounts receivable, net 

(RC 22)

+ Reclassified Balance Sheet 24.1 - Interest payable - loans 

and not otherwise classified 

(RC 04)

+

Reclassified Balance Sheet 3.5 - Transfers receivable (RC 

27)

+ Reclassified Balance Sheet 24.2 - Loans payable (RC 17) +

Reclassified Balance Sheet 4.1 - Interest receivable - loans 

and not otherwise classified 

(RC 04)

+ Reclassified Balance Sheet 25 - Advances from others and 

deferred revenue (RC 23)

+

Reclassified Balance Sheet 4.2 - Loans receivable (RC 17) + Reclassified Balance Sheet 26.1 - Other liabilities (without 

reciprocals) (Note 15) (RC 29)

+

Reclassified Balance Sheet 5 - Advances and prepayments 

(RC 23)

+ Reclassified Balance Sheet 26.2 - Other liabilities (Note 

17) (RC 30)

+

Reclassified Balance Sheet 6.1 - Other assets (RC 30) + Reclassified Balance Sheet 26.3 - Liability to the General 

Fund of the U.S. Government 

for custodial and other nonentity assets (Note 17) (RC 46)

+

Reclassified Balance Sheet 6.2 - Asset for agency's 

custodial and non-entity 

liabilities (RC 46)

+ Reclassified Balance Sheet 26.4 - Liability to agency other 

than the General Fund of the 

U.S. Government for custodial 

and other non-entity assets 

(RC 10)

+

Reclassified Balance Sheet 6.3 - Other Assets - 

Reimbursable Activities (RC 

22)

+ Reclassified Balance Sheet 26.5 - Other current liabilities - 

Benefit contributions payable 

(Note 15) (RC 21)

+

Reclassified Balance Sheet 8 - Cash and other monetary 

assets* (Note 4)

+ Reclassified Balance Sheet 26.6 - Other liabilities - 

Reimbursable activities (RC 

22)

+

Reclassified Balance Sheet 9 - Accounts receivable, net 

(Notes 6 and 7)

+ Reclassified Balance Sheet 28 - Accounts payable +

Reclassified Balance Sheet 10 - Loans receivable, net 

(Note 8)

+ Reclassified Balance Sheet 29 - Federal debt and interest 

payable (Note 14)

+

The Total Assets line must equal the Total Liabilities and Net Position line.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Balance Sheet Check

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 80 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 44

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

The Total Assets line must equal the Total Liabilities and Net Position line.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Reclassified Balance Sheet Check

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Reclassified Balance Sheet 11 - Inventory and related 

property, net (Note 9)

+ Reclassified Balance Sheet 30 - Federal employee and 

veteran benefits payable* 

(Note 15)

+

Reclassified Balance Sheet 12 - General property, plant, 

and equipment, net (Note 10)

+ Reclassified Balance Sheet 31 - Environmental and 

disposal liabilities (Note 16)

+

Reclassified Balance Sheet 13 - Advances and 

prepayments

+ Reclassified Balance Sheet 32 - Benefits due and payable +

Reclassified Balance Sheet 14 - Investments,net (Note 5) + Reclassified Balance Sheet 33 - Loan guarantee liabilities 

(Note 8)

+

Reclassified Balance Sheet 15 - Investment in special 

purpose vehicles 

+ Reclassified Balance Sheet 34 - Liabilities to Governmentsponsored enterprises+

Reclassified Balance Sheet 16 - Investments in 

government-sponsored 

enterprises 

+ Reclassified Balance Sheet 35 - Insurance and guarantee 

program liabilities

+

Reclassified Balance Sheet 17 - Other assets (Note 12) + Reclassified Balance Sheet 36 - Advances from others and 

deferred revenue

+

Reclassified Balance Sheet 37 - Other liabilities (Notes 18, 

19, and 20)

+

Reclassified Balance Sheet 41.1 - Unexpended 

appropriations - Funds from 

Dedicated Collections (Note 

21)

+

Reclassified Balance Sheet 41.2 - Unexpended 

appropriations - Funds from 

other than Dedicated 

Collections

+

Reclassified Balance Sheet 42.1 - Cumulative results of 

operations - Funds from 

Dedicated Collections (Note 

21)

+

Reclassified Balance Sheet 42.2 - Cumulative results of 

operations - Funds from other 

than Dedicated Collections

+

Bulletin No. 2022-16 VII EDR - 81 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 45

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Please see Closing Edits Report.

The amount for the current fiscal year beginning USSGL accounts must equal the amount for the GTAS 

calculated beginning balances. 

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Fiscal Year Proprietary Closing Edit 

CL: Closing Edits

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 82 September 2022
Part 1

46

USSGL Account 

Number Begin/End PY Adj Zero

411100 E B 0

411200 E B

411300 E B

411400 E B

411500 E B

411600 E B

411601 E B

411700 E B

411800 E B

411900 E B

411910 E B

411990 E B

412200 E B

412250 E B

412300 E B

412400 E B

412500 E B

412600 E B

412700 E B

412800 E B

412900 E B

413000 E B

413500 E B

413700 E B

413800 E B

414600 E B

414700 E B

414800 E B

415000 E B

415100 E B

415200 E B

415300 E B

415400 E B

415500 E B

415901 E B

416600 E B

416700 E B

416800 E B

417000 E B

417100 E B

417200 E B

417300 E B

417400 E B

417500 E B

417590 E B

417600 E B

417690 E B

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value B (adjustments to prior year reporting backdated in Treasury's Central Accounting System) must equal zero 

for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 83 September 2022
Part 1

46

USSGL Account 

Number Begin/End PY Adj Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value B (adjustments to prior year reporting backdated in Treasury's Central Accounting System) must equal zero 

for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

419000 E B

419100 E B

419200 E B

419300 E B

419600 E B

419700 E B

419900 E B

421200 E B

422100 E B

422200 E B

422300 E B

422500 E B

422512 E B

423000 E B

423100 E B

423200 E B

423300 E B

423400 E B

425100 E B

425200 E B

425300 E B

425400 E B

425500 E B

426000 E B

426100 E B

426200 E B

426300 E B

426400 E B

426500 E B

426600 E B

426700 E B

426800 E B

427100 E B

427300 E B

427500 E B

427600 E B

427700 E B

428300 E B

428500 E B

428600 E B

428700 E B

429000 E B

435000 E B

435100 E B

435190 E B

435400 E B

435500 E B

Bulletin No. 2022-16 VII EDR - 84 September 2022
Part 1

46

USSGL Account 

Number Begin/End PY Adj Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value B (adjustments to prior year reporting backdated in Treasury's Central Accounting System) must equal zero 

for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

435600 E B

437000 E B

438700 E B

438800 E B

439000 E B

439100 E B

439200 E B

439300 E B

439400 E B

439600 E B

439700 E B

439730 E B

439800 E B

439900 E B

445000 E B

462000 E B

462090 E B

465000 E B

480100 E B

480200 E B

483100 E B

483200 E B

487100 E B

487200 E B

488100 E B

488200 E B

490100 E B

490200 E B

490800 E B

493100 E B

497100 E B

497200 E B

498100 E B

498200 E B

Bulletin No. 2022-16 VII EDR - 85 September 2022
Part 1

47

USSGL Account 

Number Begin/End PY Adj Zero

411100 E P 0

411200 E P

411300 E P

411400 E P

411500 E P

411600 E P

411601 E P

411700 E P

411800 E P

411900 E P

411910 E P

411990 E P

412100 E P

412200 E P

412250 E P

412300 E P

412400 E P

412500 E P

412600 E P

412700 E P

412800 E P

412900 E P

413000 E P

413100 E P

413120 E P

413200 E P

413300 E P

413400 E P

413500 E P

413600 E P

413700 E P

413800 E P

414000 E P

414100 E P

414120 E P

414300 E P

414400 E P

414600 E P

414700 E P

415000 E P

415100 E P

415200 E P

415300 E P

415400 E P

415500 E P

415700 E P

415730 E P

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal 

zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 86 September 2022
Part 1

47

USSGL Account 

Number Begin/End PY Adj Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal 

zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

415800 E P

415901 E P

416600 E P

416700 E P

416800 E P

417000 E P

417100 E P

417200 E P

417300 E P

417400 E P

417500 E P

417590 E P

417600 E P

417690 E P

419000 E P

419100 E P

419200 E P

419300 E P

419600 E P

419700 E P

419900 E P

421200 E P

422100 E P

422200 E P

422300 E P

422500 E P

422512 E P

423000 E P

423200 E P

423300 E P

423400 E P

425100 E P

425200 E P

425300 E P

425400 E P

425500 E P

426000 E P

426100 E P

426200 E P

426300 E P

426400 E P

426500 E P

426600 E P

426700 E P

426800 E P

427100 E P

427300 E P

Bulletin No. 2022-16 VII EDR - 87 September 2022
Part 1

47

USSGL Account 

Number Begin/End PY Adj Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal 

zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427500 E P

427600 E P

427700 E P

428300 E P

428500 E P

428600 E P

428700 E P

429000 E P

429500 E P

429590 E P

432000 E P

435000 E P

435100 E P

435190 E P

435400 E P

435500 E P

435600 E P

435700 E P

436000 E P

437000 E P

438200 E P

438300 E P

438400 E P

438700 E P

438800 E P

439000 E P

439100 E P

439200 E P

439300 E P

439400 E P

439600 E P

439700 E P

439701 E P

439730 E P

439800 E P

439900 E P

445000 E P

462000 E P

462090 E P

465000 E P

480100 E P

480200 E P

483100 E P

487100 E P

487200 E P

488100 E P

488200 E P

Bulletin No. 2022-16 VII EDR - 88 September 2022
Part 1

47

USSGL Account 

Number Begin/End PY Adj Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Ending Budgetary Account Balance for Prior Year Adjustments Not Backdated in Treasury's Central Accounting 

System

The sum of the pre-closing ending balance of USSGL 4000-series accounts with Prior Year Adjustment domain 

value P (adjustments to prior year reporting not backdated in Treasury's Central Accounting System) must equal 

zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

490100 E P

490200 E P

490800 E P

493100 E P

497100 E P

497200 E P

498100 E P

498200 E P

Bulletin No. 2022-16 VII EDR - 89 September 2022
Part 1

48

USSGL 

Account 

Number Begin/End BETC

439000 E RAPPRC

RAPPRD

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Budgetary USSGL Accounts and Reappropriations

The sum of Reappropriation (RAPPRC/RAPPRD) BETC transactions for a TAS must equal USSGL account 439000 for 

that TAS.

SM: USSGL / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 90 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 49

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 411100 - Debt Liquidation 

Appropriations

+ AP

USSGL account 411200 - Liquidation of 

Deficiency - Appropriations 

+ APADV

USSGL account 411500 - Loan Subsidy 

Appropriation 

+ APBGT

USSGL account 411600 - Debt Forgiveness 

Appropriation

+ APCRREF

USSGL account 411700 - Loan Administrative 

Expense Appropriation 

+ APIND

USSGL account 411800 - Reestimated Loan 

Subsidy Appropriation

+ APLAE

USSGL account 411900 - Other Appropriations 

Realized

+ APLIMIND

USSGL account 411912 - Definite 

Appropriation - Adjustments 

to Trust Fund Share - Prior 

Year

+ APLS

USSGL account 411990 - Other Appropriations 

Realized - International 

Monetary Fund

+ APOTH

USSGL account 411991 - Other Appropriations 

Realized - International 

Monetary Fund - Reserve 

Tranche

+ APROP

USSGL account 411992 - Other Appropriations 

Realized - International 

Monetary Fund - Letter of 

Credit

+

USSGL account 411993 - Other Appropriations 

Realized - International 

Monetary Fund - New 

Arrangements to Borrow

+

USSGL account 411994 - Other Appropriations 

Realized - International 

Monetary Fund - Exchange 

Rate Changes (NAB)

+

USSGL account 412500 - Loan Modification 

Adjustment Transfer 

Appropriation 

+

The BETC balances from the Central Accounting Reporting System (CARS) that represent all normal warrant activity 

should equal the sum of the relative 4000-series USSGL accounts.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Normal Warrants Edit (Budgetary)

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 91 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 50

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 310100 - Unexpended 

Appropriations - 

Appropriations Received

+ AP

APADV

APBGT

APCRREF

APIND

APLAE

APLIMIND

APLS

APOTH

APROP

JRCR

RAPPRC

RAPPRD

The BETC balances from the Central Accounting Reporting System (CARS) that represent all normal warrant activity 

should equal the corresponding proprietary USSGL accounts.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Normal Warrants Edit (Proprietary)

LS: Statement Line / SMAF

Equal (=)

10, 11, 12

01, 02, 03, 04, 05, 06, 07, 08, 09

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 92 September 2022
Part 1

51

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

415700 E 439700 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

USSGLs 415700 and 439700

The ending balance of USSGL 415700 can not exceed the ending balance of USSGL 439700.

SS: USSGL / USSGL

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 93 September 2022
Part 1

52

USSGL 

Account 

Number Begin/End PY Adj

USSGL 

Account 

Number Begin/End PY Adj

415800 E X 439800 E X

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

USSGLs 415800 and 439800

The ending balance of USSGL 415800 can not exceed the ending balance of USSGL 439800.

SS: USSGL / USSGL

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 94 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 53

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected + 0

Spending authority from offsetting collections, collected, discretionary, (SF 133 line 1700) must be greater than or equal 

to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Spending Authority, Collected, Discretionary 

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 95 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 54

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected + 0

Spending authority from offsetting collections, collected, mandatory (SF 133 line 1800) must be greater than or equal to 

zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Spending Authority, Collected, Mandatory 

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 96 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 55

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2001 - Category A (by quarter) + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2002 - Category B (by project) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2003 - Exempt from 

apportionment

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2101 - Category A (by quarter) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2102 - Category B (by project) +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

2103 - Exempt from 

apportionment

+

Total Reimbursable and Direct Obligations (SF 133 lines 2004 and 2104) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Total Reimbursable and Direct Obligations 

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 97 September 2022
Part 1

56

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

134200 E F 020 0550 PAYABLES

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Investments- Interest Payable

The amounts of Interest Payable that are submitted by Fiscal Service must equal the sum of each Agency's reciprocal 

Interest Receivable USSGLs

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 98 September 2022
Part 1

57

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

161000 E F 020 0500 AMORT_ON_SEC

161100 E F 020 0550 DISC_ON_SEC

161200 E F 020 0550 PREM_ON_SEC

161300 E F 020 0550 SEC_ISSUED

163000 E F 020 0500

163100 E F 020 0550

163300 E F 020 0550

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Investments- Liabilities (Securities Issued, Discount, Premium, and Amortization)

The sum of liabilities that are submitted by Fiscal Service must equal the sum of each agency's reciprocal asset USSGLs

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 99 September 2022
Part 1

58

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

531100 E F 020 0550 EXPENSES

711100 E F 020 0550

721100 E F 020 0550

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Investments- Interest Expense

The amounts of interest expense that are submitted by Fiscal Service must equal the sum of each agency's reciprocal 

revenue USSGLs (Including Gains and Losses)

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 100 September 2022
Part 1

59

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

214100 E F 020 1336 RECEIVABLES

214100 E F 020 1338

214100 E F 020 1351

214100 E F 020 1360

214100 E F 020 1363

214100 E F 020 1401

214100 E F 020 1415

214100 E F 020 1417

214100 E F 020 1418

214100 E F 020 1433

214100 E F 020 1495

214100 E F 020 1497

214100 E F 020 1499

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Borrowings- Receivable

The amounts of Receivables that are submitted by Fiscal Service must equal the amount of each Agency's Interest 

Payable

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 101 September 2022
Part 1

60

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

251000 E F 020 9501 ASSETS

251100 E F 020 1418

251100 E F 020 1495

251100 E F 020 9501

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Borrowings- Asset

The amounts of Assets that are submitted by Fiscal Service must equal the amount of each Agency's reciprocal Liability 

USSGL

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 102 September 2022
Part 1

61

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Bureau of the Fiscal Service

631000 E F 020 1336 REVENUE

631000 E F 020 1338

631000 E F 020 1351

631000 E F 020 1360

631000 E F 020 1363

631000 E F 020 1401

631000 E F 020 1415

631000 E F 020 1417

631000 E F 020 1418

631000 E F 020 1433

631000 E F 020 1495

631000 E F 020 1497

631000 E F 020 1499

711200 E F 020 1338

711200 E F 020 1351

711200 E F 020 1360

711200 E F 020 1401

711200 E F 020 1415

711200 E F 020 1417

711200 E F 020 1418

711200 E F 020 1433

711200 E F 020 1495

711200 E F 020 1497

721200 E F 020 1338

721200 E F 020 1351

721200 E F 020 1360

721200 E F 020 1401

721200 E F 020 1415

721200 E F 020 1417

721200 E F 020 1418

721200 E F 020 1433

721200 E F 020 1495

721200 E F 020 1497

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fiscal Service Borrowings- Revenue

The amount of Revenue (including Gains and Losses) that is submitted by Fiscal Service must equal the amount of each 

Agency's reciprocal Interest Expense USSGL

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 103 September 2022
Part 1

62

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

214100 E F 020 4521 INTEREST_REC

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

FFB Borrowings- Receivables

The amount of Interest Receivable that is submitted by FFB must equal the amount of each Agency's Accrued Interest 

Payable

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 104 September 2022
Part 1

63

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

252000 E F 020 4521 ASSETS

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

FFB Borrowings- Asset

The amount of Assets that are submitted by FFB must equal the amount of each Agency's reciprocal Liability USSGL.

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 105 September 2022
Part 1

64

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Federal Finance Bank

631000 E F 020 4521 GAINS

711200 E F 020 4521 INTEREST_REV

721200 E F 020 4521 LOSSES

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

FFB Borrowings- Revenue

The amount of Interest Revenue (Including Gains and Losses) submitted by FFB must equal each Agency's reciprocal 

Interest Expense US~SGLs

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 106 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 65

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 435000 - Cancelled Authority + SWYE

SWYERV

The BETC balances from the Central Accounting Reporting System (CARS) that represent year-end cancelled authority 

activity should equal USSGL account 435000

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Cancelled Authority Edit

LS: Statement Line / SMAF

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 107 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 66

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 439100 - The sum of indefinite 

Year-end Adjustments

+ APINDYEC

APINDYED

The sum of Indefinite Year-end Adjustments (APINDYEC/APINDYED) BETC transactions for a TAS must equal 

USSGL account 439100 for that TAS

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Adjustments to Indefinite Appropriations Edit

LS: Statement Line / SMAF

Equal (=)

12

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 108 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 67

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 411400 - Appropriated 

Receipts Derived from 

Available Trust or Special 

Fund Receipts 

+ COLAVDEC

COLAVINC

COLAVRAJ

COLAVRCT

COLAVRRV

REFTAXC

REFTAXD

REFTXCAJ

REFTXDAJ

WJVFFAR

WJVTTAR

The total End balance for USSGL 411400 must equal the balance for BETCs related to collections to available receipts 

in the Central Accounting Reporting System (CARS).

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Budgetary Resources Derived from Available Special and Trust Fund Receipt Accounts

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 109 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 68

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 411300 - Appropriated 

Receipts Derived from 

Unavailable Trust or Special 

Fund Receipts

+ APSPCEXP

USSGL account 435500 - Cancellation of 

Appropriation From 

Unavailable Receipts

+ RSSPCEXP

USSGL account 438700 - Temporary 

Reduction of Appropriaton 

from Unavailable Receipts, 

New Budget Authority

+ SRRCTEXP

USSGL account 438800 - Temporary 

Reduction of Appropriation 

from Unavailable Receipts, 

Prior-Year Balance

+ SRRTYEDR

The sum of the ending balances in USSGL accounts 411300, 435500, 438700, and 438800 must equal the balance of 

BETCs related to Unappropriated Special and Trust Funds in the Central Accounting Reporting System (CARS).

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Budgetary Resources Derived from Unavailable Unappropriated Special and Trust Fund Receipt Accounts

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 110 September 2022
Part 1

69

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E A 0

404400 E A

404700 E A

404800 E A

405000 E A

406000 E A

407000 E A

408100 E A

408200 E A

408300 E A

411100 E A

411200 E A

411300 E A

411400 E A

411500 E A

411600 E A

411601 E A

411700 E A

411800 E A

411900 E A

411910 E A

411912 E A

411990 E A

411991 E A

411992 E A

411993 E A

411994 E A

412000 E A

412050 E A

412100 E A

412200 E A

412250 E A

412300 E A

412400 E A

412500 E A

412600 E A

412700 E A

412800 E A

412900 E A

413000 E A

413100 E A

413120 E A

413200 E A

413300 E A

413400 E A

413415 E A

413500 E A

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" 

must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 111 September 2022
Part 1

69

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" 

must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E A

413700 E A

413800 E A

413810 E A

413900 E A

414000 E A

414100 E A

414120 E A

414200 E A

414201 E A

414202 E A

414203 E A

414300 E A

414400 E A

414500 E A

414600 E A

414700 E A

414800 E A

414900 E A

414910 E A

415000 E A

415100 E A

415200 E A

415300 E A

415400 E A

415500 E A

415700 E A

415730 E A

415800 E A

415900 E A

415901 E A

416000 E A

416500 E A

416512 E A

416600 E A

416612 E A

416700 E A

416712 E A

416800 E A

417000 E A

417100 E A

417200 E A

417300 E A

417400 E A

417500 E A

417590 E A

417600 E A

Bulletin No. 2022-16 VII EDR - 112 September 2022
Part 1

69

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" 

must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E A

418000 E A

418300 E A

419000 E A

419100 E A

419200 E A

419300 E A

419500 E A

419600 E A

419700 E A

419900 E A

420100 E A

420190 E A

421000 E A

421100 E A

421200 E A

421500 E A

421512 E A

422100 E A

422200 E A

422300 E A

422500 E A

422512 E A

423000 E A

423100 E A

423200 E A

423300 E A

423400 E A

423500 E A

424000 E A

425100 E A

425200 E A

425300 E A

425400 E A

425500 E A

425512 E A

426000 E A

426100 E A

426200 E A

426300 E A

426400 E A

426500 E A

426600 E A

426700 E A

426800 E A

426900 E A

427100 E A

Bulletin No. 2022-16 VII EDR - 113 September 2022
Part 1

69

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" 

must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E A

427500 E A

427600 E A

427700 E A

428300 E A

428500 E A

428600 E A

428700 E A

429000 E A

429500 E A

429590 E A

431000 E A

432000 E A

435000 E A

435100 E A

435190 E A

435400 E A

435500 E A

435600 E A

435700 E A

436000 E A

436001 E A

437000 E A

438200 E A

438300 E A

438400 E A

438500 E A

438700 E A

438800 E A

439000 E A

439100 E A

439190 E A

439200 E A

439300 E A

439400 E A

439401 E A

439402 E A

439412 E A

439432 E A

439500 E A

439502 E A

439504 E A

439600 E A

439700 E A

439701 E A

439702 E A

439703 E A

Bulletin No. 2022-16 VII EDR - 114 September 2022
Part 1

69

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "A" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "A" 

must equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E A

439800 E A

439801 E A

439900 E A

442000 E A

443000 E A

445000 E A

449000 E A

451000 E A

459000 E A

461000 E A

462000 E A

462090 E A

462091 E A

463500 E A

465000 E A

469000 E A

470000 E A

472000 E A

480100 E A

480200 E A

483100 E A

483200 E A

487100 E A

487200 E A

488100 E A

488200 E A

490100 E A

490200 E A

490800 E A

493100 E A

497100 E A

497200 E A

498100 E A

498200 E A

Bulletin No. 2022-16 VII EDR - 115 September 2022
Part 1

70

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E B 0

404400 E B

404700 E B

404800 E B

405000 E B

406000 E B

407000 E B

408100 E B

408200 E B

408300 E B

411100 E B

411200 E B

411300 E B

411400 E B

411500 E B

411600 E B

411601 E B

411700 E B

411800 E B

411900 E B

411910 E B

411912 E B

411990 E B

411991 E B

411992 E B

411993 E B

411994 E B

412000 E B

412050 E B

412100 E B

412200 E B

412250 E B

412300 E B

412400 E B

412500 E B

412600 E B

412700 E B

412800 E B

412900 E B

413000 E B

413100 E B

413120 E B

413200 E B

413300 E B

413400 E B

413415 E B

413500 E B

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 116 September 2022
Part 1

70

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E B

413700 E B

413800 E B

413810 E B

413900 E B

414000 E B

414100 E B

414120 E B

414200 E B

414201 E B

414202 E B

414203 E B

414300 E B

414400 E B

414500 E B

414600 E B

414700 E B

414800 E B

414900 E B

414910 E B

415000 E B

415100 E B

415200 E B

415300 E B

415400 E B

415500 E B

415700 E B

415730 E B

415800 E B

415900 E B

415901 E B

416000 E B

416500 E B

416512 E B

416600 E B

416612 E B

416700 E B

416712 E B

416800 E B

417000 E B

417100 E B

417200 E B

417300 E B

417400 E B

417500 E B

417590 E B

417600 E B

Bulletin No. 2022-16 VII EDR - 117 September 2022
Part 1

70

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E B

418000 E B

418300 E B

419000 E B

419100 E B

419200 E B

419300 E B

419500 E B

419600 E B

419700 E B

419900 E B

420100 E B

420190 E B

421000 E B

421100 E B

421200 E B

421500 E B

421512 E B

422100 E B

422200 E B

422300 E B

422500 E B

422512 E B

423000 E B

423100 E B

423200 E B

423300 E B

423400 E B

423500 E B

424000 E B

425100 E B

425200 E B

425300 E B

425400 E B

425500 E B

425512 E B

426000 E B

426100 E B

426200 E B

426300 E B

426400 E B

426500 E B

426600 E B

426700 E B

426800 E B

426900 E B

427100 E B

Bulletin No. 2022-16 VII EDR - 118 September 2022
Part 1

70

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E B

427500 E B

427600 E B

427700 E B

428300 E B

428500 E B

428600 E B

428700 E B

429000 E B

429500 E B

429590 E B

431000 E B

432000 E B

435000 E B

435100 E B

435190 E B

435400 E B

435500 E B

435600 E B

435700 E B

436000 E B

436001 E B

437000 E B

438200 E B

438300 E B

438400 E B

438500 E B

438700 E B

438800 E B

439000 E B

439100 E B

439190 E B

439200 E B

439300 E B

439400 E B

439401 E B

439402 E B

439412 E B

439432 E B

439500 E B

439502 E B

439504 E B

439600 E B

439700 E B

439701 E B

439702 E B

439703 E B

Bulletin No. 2022-16 VII EDR - 119 September 2022
Part 1

70

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "B" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "B" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E B

439800 E B

439801 E B

439900 E B

442000 E B

443000 E B

445000 E B

449000 E B

451000 E B

459000 E B

461000 E B

462000 E B

462090 E B

462091 E B

463500 E B

465000 E B

469000 E B

470000 E B

472000 E B

480100 E B

480200 E B

483100 E B

483200 E B

487100 E B

487200 E B

488100 E B

488200 E B

490100 E B

490200 E B

490800 E B

493100 E B

497100 E B

497200 E B

498100 E B

498200 E B

Bulletin No. 2022-16 VII EDR - 120 September 2022
Part 1

71

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E C 0

404400 E C

404700 E C

404800 E C

405000 E C

406000 E C

407000 E C

408100 E C

408200 E C

408300 E C

411100 E C

411200 E C

411300 E C

411400 E C

411500 E C

411600 E C

411601 E C

411700 E C

411800 E C

411900 E C

411910 E C

411912 E C

411990 E C

411991 E C

411992 E C

411993 E C

411994 E C

412000 E C

412050 E C

412100 E C

412200 E C

412250 E C

412300 E C

412400 E C

412500 E C

412600 E C

412700 E C

412800 E C

412900 E C

413000 E C

413100 E C

413120 E C

413200 E C

413300 E C

413400 E C

413415 E C

413500 E C

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 121 September 2022
Part 1

71

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E C

413700 E C

413800 E C

413810 E C

413900 E C

414000 E C

414100 E C

414120 E C

414200 E C

414201 E C

414202 E C

414203 E C

414300 E C

414400 E C

414500 E C

414600 E C

414700 E C

414800 E C

414900 E C

414910 E C

415000 E C

415100 E C

415200 E C

415300 E C

415400 E C

415500 E C

415700 E C

415730 E C

415800 E C

415900 E C

415901 E C

416000 E C

416500 E C

416512 E C

416600 E C

416612 E C

416700 E C

416712 E C

416800 E C

417000 E C

417100 E C

417200 E C

417300 E C

417400 E C

417500 E C

417590 E C

417600 E C

Bulletin No. 2022-16 VII EDR - 122 September 2022
Part 1

71

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E C

418000 E C

418300 E C

419000 E C

419100 E C

419200 E C

419300 E C

419500 E C

419600 E C

419700 E C

419900 E C

420100 E C

420190 E C

421000 E C

421100 E C

421200 E C

421500 E C

421512 E C

422100 E C

422200 E C

422300 E C

422500 E C

422512 E C

423000 E C

423100 E C

423200 E C

423300 E C

423400 E C

423500 E C

424000 E C

425100 E C

425200 E C

425300 E C

425400 E C

425500 E C

425512 E C

426000 E C

426100 E C

426200 E C

426300 E C

426400 E C

426500 E C

426600 E C

426700 E C

426800 E C

426900 E C

427100 E C

Bulletin No. 2022-16 VII EDR - 123 September 2022
Part 1

71

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E C

427500 E C

427600 E C

427700 E C

428300 E C

428500 E C

428600 E C

428700 E C

429000 E C

429500 E C

429590 E C

431000 E C

432000 E C

435000 E C

435100 E C

435190 E C

435400 E C

435500 E C

435600 E C

435700 E C

436000 E C

436001 E C

437000 E C

438200 E C

438300 E C

438400 E C

438500 E C

438700 E C

438800 E C

439000 E C

439100 E C

439190 E C

439200 E C

439300 E C

439400 E C

439401 E C

439402 E C

439412 E C

439432 E C

439500 E C

439502 E C

439504 E C

439600 E C

439700 E C

439701 E C

439702 E C

439703 E C

Bulletin No. 2022-16 VII EDR - 124 September 2022
Part 1

71

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "C" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "C" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E C

439800 E C

439801 E C

439900 E C

442000 E C

443000 E C

445000 E C

449000 E C

451000 E C

459000 E C

461000 E C

462000 E C

462090 E C

462091 E C

463500 E C

465000 E C

469000 E C

470000 E C

472000 E C

480100 E C

480200 E C

483100 E C

483200 E C

487100 E C

487200 E C

488100 E C

488200 E C

490100 E C

490200 E C

490800 E C

493100 E C

497100 E C

497200 E C

498100 E C

498200 E C

Bulletin No. 2022-16 VII EDR - 125 September 2022
Part 1

72

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E D 0

404400 E D

404700 E D

404800 E D

405000 E D

406000 E D

407000 E D

408100 E D

408200 E D

408300 E D

411100 E D

411200 E D

411300 E D

411400 E D

411500 E D

411600 E D

411601 E D

411700 E D

411800 E D

411900 E D

411910 E D

411912 E D

411990 E D

411991 E D

411992 E D

411993 E D

411994 E D

412000 E D

412050 E D

412100 E D

412200 E D

412250 E D

412300 E D

412400 E D

412500 E D

412600 E D

412700 E D

412800 E D

412900 E D

413000 E D

413100 E D

413120 E D

413200 E D

413300 E D

413400 E D

413415 E D

413500 E D

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 126 September 2022
Part 1

72

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E D

413700 E D

413800 E D

413810 E D

413900 E D

414000 E D

414100 E D

414120 E D

414200 E D

414201 E D

414202 E D

414203 E D

414300 E D

414400 E D

414500 E D

414600 E D

414700 E D

414800 E D

414900 E D

414910 E D

415000 E D

415100 E D

415200 E D

415300 E D

415400 E D

415500 E D

415700 E D

415730 E D

415800 E D

415900 E D

415901 E D

416000 E D

416500 E D

416512 E D

416600 E D

416612 E D

416700 E D

416712 E D

416800 E D

417000 E D

417100 E D

417200 E D

417300 E D

417400 E D

417500 E D

417590 E D

417600 E D

Bulletin No. 2022-16 VII EDR - 127 September 2022
Part 1

72

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E D

418000 E D

418300 E D

419000 E D

419100 E D

419200 E D

419300 E D

419500 E D

419600 E D

419700 E D

419900 E D

420100 E D

420190 E D

421000 E D

421100 E D

421200 E D

421500 E D

421512 E D

422100 E D

422200 E D

422300 E D

422500 E D

422512 E D

423000 E D

423100 E D

423200 E D

423300 E D

423400 E D

423500 E D

424000 E D

425100 E D

425200 E D

425300 E D

425400 E D

425500 E D

425512 E D

426000 E D

426100 E D

426200 E D

426300 E D

426400 E D

426500 E D

426600 E D

426700 E D

426800 E D

426900 E D

427100 E D

Bulletin No. 2022-16 VII EDR - 128 September 2022
Part 1

72

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E D

427500 E D

427600 E D

427700 E D

428300 E D

428500 E D

428600 E D

428700 E D

429000 E D

429500 E D

429590 E D

431000 E D

432000 E D

435000 E D

435100 E D

435190 E D

435400 E D

435500 E D

435600 E D

435700 E D

436000 E D

436001 E D

437000 E D

438200 E D

438300 E D

438400 E D

438500 E D

438700 E D

438800 E D

439000 E D

439100 E D

439190 E D

439200 E D

439300 E D

439400 E D

439401 E D

439402 E D

439412 E D

439432 E D

439500 E D

439502 E D

439504 E D

439600 E D

439700 E D

439701 E D

439702 E D

439703 E D

Bulletin No. 2022-16 VII EDR - 129 September 2022
Part 1

72

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "D" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "D" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E D

439800 E D

439801 E D

439900 E D

442000 E D

443000 E D

445000 E D

449000 E D

451000 E D

459000 E D

461000 E D

462000 E D

462090 E D

462091 E D

463500 E D

465000 E D

469000 E D

470000 E D

472000 E D

480100 E D

480200 E D

483100 E D

483200 E D

487100 E D

487200 E D

488100 E D

488200 E D

490100 E D

490200 E D

490800 E D

493100 E D

497100 E D

497200 E D

498100 E D

498200 E D

Bulletin No. 2022-16 VII EDR - 130 September 2022
Part 1

73

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E E 0

404400 E E

404700 E E

404800 E E

405000 E E

406000 E E

407000 E E

408100 E E

408200 E E

408300 E E

411100 E E

411200 E E

411300 E E

411400 E E

411500 E E

411600 E E

411601 E E

411700 E E

411800 E E

411900 E E

411910 E E

411912 E E

411990 E E

411991 E E

411992 E E

411993 E E

411994 E E

412000 E E

412050 E E

412100 E E

412200 E E

412250 E E

412300 E E

412400 E E

412500 E E

412600 E E

412700 E E

412800 E E

412900 E E

413000 E E

413100 E E

413120 E E

413200 E E

413300 E E

413400 E E

413415 E E

413500 E E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 131 September 2022
Part 1

73

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E E

413700 E E

413800 E E

413810 E E

413900 E E

414000 E E

414100 E E

414120 E E

414200 E E

414201 E E

414202 E E

414203 E E

414300 E E

414400 E E

414500 E E

414600 E E

414700 E E

414800 E E

414900 E E

414910 E E

415000 E E

415100 E E

415200 E E

415300 E E

415400 E E

415500 E E

415700 E E

415730 E E

415800 E E

415900 E E

415901 E E

416000 E E

416500 E E

416512 E E

416600 E E

416612 E E

416700 E E

416712 E E

416800 E E

417000 E E

417100 E E

417200 E E

417300 E E

417400 E E

417500 E E

417590 E E

417600 E E

Bulletin No. 2022-16 VII EDR - 132 September 2022
Part 1

73

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E E

418000 E E

418300 E E

419000 E E

419100 E E

419200 E E

419300 E E

419500 E E

419600 E E

419700 E E

419900 E E

420100 E E

420190 E E

421000 E E

421100 E E

421200 E E

421500 E E

421512 E E

422100 E E

422200 E E

422300 E E

422500 E E

422512 E E

423000 E E

423100 E E

423200 E E

423300 E E

423400 E E

423500 E E

424000 E E

425100 E E

425200 E E

425300 E E

425400 E E

425500 E E

425512 E E

426000 E E

426100 E E

426200 E E

426300 E E

426400 E E

426500 E E

426600 E E

426700 E E

426800 E E

426900 E E

427100 E E

Bulletin No. 2022-16 VII EDR - 133 September 2022
Part 1

73

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E E

427500 E E

427600 E E

427700 E E

428300 E E

428500 E E

428600 E E

428700 E E

429000 E E

429500 E E

429590 E E

431000 E E

432000 E E

435000 E E

435100 E E

435190 E E

435400 E E

435500 E E

435600 E E

435700 E E

436000 E E

436001 E E

437000 E E

438200 E E

438300 E E

438400 E E

438500 E E

438700 E E

438800 E E

439000 E E

439100 E E

439190 E E

439200 E E

439300 E E

439400 E E

439401 E E

439402 E E

439412 E E

439432 E E

439500 E E

439502 E E

439504 E E

439600 E E

439700 E E

439701 E E

439702 E E

439703 E E

Bulletin No. 2022-16 VII EDR - 134 September 2022
Part 1

73

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "E" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "E" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E E

439800 E E

439801 E E

439900 E E

442000 E E

443000 E E

445000 E E

449000 E E

451000 E E

459000 E E

461000 E E

462000 E E

462090 E E

462091 E E

463500 E E

465000 E E

469000 E E

470000 E E

472000 E E

480100 E E

480200 E E

483100 E E

483200 E E

487100 E E

487200 E E

488100 E E

488200 E E

490100 E E

490200 E E

490800 E E

493100 E E

497100 E E

497200 E E

498100 E E

498200 E E

Bulletin No. 2022-16 VII EDR - 135 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 74

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1000 - Unobligated balance 

brought forward, Oct 1

+ 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1010 - Unobligated balance 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1011 - Unobligated balance 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1012 - Unobligated balance 

transfers between expired and 

unexpired accounts (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1013 - Unobligated balance of 

contract authority transferred 

to or from other accounts (net) 

(+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1020 - Adjustment to 

unobligated balance brought 

forward, Oct 1 (+ or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1021 - Recoveries of prior year 

unpaid obligations

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1022 - Capital transfer of 

unobligated balances to 

general fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1023 - Unobligated balances 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1024 - Unobligated balance of 

borrowing authority withdrawn 

(-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1025 - Unobligated balance of 

contract authority withdrawn (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1026 - Adjustment for change 

in allocation of trust fund 

limitation or foreign exchange 

valuation

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1027 - Adjustment in 

unobligated balances for 

change in investments of zero 

coupon bonds (special and nonrevolving trust funds)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1028 - Adjustment in 

unobligated balances for 

change in investments of zero 

coupon bonds (revolving 

funds)

+

The value of SF133 line 1070 (excluding anticipated lines) must be greater than or equal to zero. 

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1070 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 136 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 74

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

The value of SF133 line 1070 (excluding anticipated lines) must be greater than or equal to zero. 

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1070 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1029 - Other balances 

withdrawn to Treasury (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1030 - Other balances 

withdrawn to special or trust 

funds (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1031 - Other balances not 

available (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1032 - Refunds and recoveries 

temporarily precluded from 

obligation (special and trust 

funds) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1033 - Recoveries of prior year 

paid obligations

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1035 - Unobligated balance 

precluded from obligation 

(limitation on obligations) 

(special or trust) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1036 - Adjustment for debt 

forgiveness

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1037 - Unobligated balance of 

appropriation withdrawn (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1038 - Sequester (previously 

unavailable) for withdrawal

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1040 - Adjustment to prior 

year indefinite appropriations 

in subsequent fiscal year

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1041 - Other balances 

previously not available

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1042 - Adjustment for change 

in allocation (general fund 

portion)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1043 - Adjustment for change 

in allocation (offsetting 

collection/collected portion)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1044 - Adjustment for change 

in allocation (offsetting 

collection/receivable portion)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1045 - Adjustment for change 

in allocation (trust fund 

portion)

+

Bulletin No. 2022-16 VII EDR - 137 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 74

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

The value of SF133 line 1070 (excluding anticipated lines) must be greater than or equal to zero. 

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1070 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1046 - Adjustment for change 

in net principal (+ or -)

+

Bulletin No. 2022-16 VII EDR - 138 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 75

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1100 - Appropriation + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1101 - Appropriation (special 

or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1102 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1103 - Appropriation 

(previously unavailable) 

(special or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1104 - Appropriation available 

from subsequent year

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1105 - Appropriation available 

in prior year (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1106 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1120 - Appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1121 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1122 - Exercised borrowing 

authority transferred from 

other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1130 - Appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1131 - Unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1132 - Appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1133 - Unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1134 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1135 - Appropriations 

precluded from obligation 

(special or trust) (-)

+

The value of SF133 line 1160 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1160 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 139 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 75

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

The value of SF133 line 1160 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1160 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1136 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1137 - Appropriations reduced 

by offsetting collections 

(collected) or offsetting 

receipts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1138 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1139 - Appropriations 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1140 - Capital transfer of 

appropriations to general fund 

(-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1141 - Appropriations applied 

to liquidate contract authority 

withdrawn (-)

+

Bulletin No. 2022-16 VII EDR - 140 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 76

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1170 - Advance appropriation + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1171 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1172 - Advance appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1173 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1174 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1175 - Advance appropriations 

temporarily reduced (-)

+

The value of SF133 line 1180 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1180 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 141 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 77

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1300 - Borrowing authority + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1320 - Borrowing authority 

permanently reduced (-)

+

The value of SF133 line 1340 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1340 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 142 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 78

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1500 - Contract authority + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1510 - Contract authority 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1511 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1520 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1522 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

The value of SF133 line 1540 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1540 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 143 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 79

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1701 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1702 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1710 - Spending authority 

from offsetting collections 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1711 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1720 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1721 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1722 - Unobligated balance of 

spending authority from 

offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1723 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1724 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1725 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1726 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1727 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

USSGL Complex Account 1701 - Offset to SF133 Line 

1701 for Expired TAS

+

The value of SF133 line 1750 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1750 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 144 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 80

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1200 - Appropriation + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1201 - Appropriation (special 

or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1202 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1203 - Appropriation 

(previously unavailable) 

(special or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1206 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1220 - Appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1221 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1222 - Exercised borrowing 

authority transferred from 

other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1230 - Appropriations and/or 

unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1232 - Appropriations and/or 

unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1234 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1235 - Appropriations 

precluded from obligation 

(special or trust) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1236 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1238 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1239 - Appropriations 

substituted for borrowing 

authority (-)

+

The value of SF133 line 1260 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1260 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 145 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 80

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

The value of SF133 line 1260 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1260 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1240 - Capital transfer of 

appropriations to general fund 

(-)

+

Bulletin No. 2022-16 VII EDR - 146 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 81

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1270 - Advance appropriation + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1271 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1272 - Advance appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1273 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1274 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1275 - Advance appropriations 

temporarily reduced (-)

+

The value of SF133 line 1280 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1280 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 147 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 82

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1400 - Borrowing authority + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1410 - Exercised borrowing 

authority transferred to other 

accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1420 - Borrowing authority 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1421 - Borrowing authority 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1422 - Borrowing authority 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1423 - Borrowing authority 

precluded from obligation 

(limitation on obligations) (-)

+

The value of SF133 line 1440 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1440 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 148 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 83

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1600 - Contract authority + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1603 - Contract authority 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1610 - Contract authority 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1611 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1620 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1621 - Contract authority 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1622 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

The value of SF133 line 1640 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1640 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 149 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 84

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected + 0

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1801 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1802 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1810 - Spending authority 

from offsetting collections 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1811 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1820 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1821 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1823 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1824 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1825 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1826 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1827 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

USSGL Complex Account 1801 - Offset to SF133 line 

1801 for Expired TAS

+

The value of SF133 line 1850 (excluding anticipated lines) must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1850 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 150 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 85

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4030 - Federal sources (-) + 0

The value of SF133 line 4030 must be less than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4030 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 151 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 86

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4033 - Non-Federal sources (-) + 0

The value of SF133 line 4033 must be less than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4033 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 152 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 87

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4034 - Offsetting 

governmental collections (-)

+ 0

The value of SF133 line 4034 must be less than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4034 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 153 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 88

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4120 - Federal sources (-) + 0

The value of SF133 line 4120 must be less than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4120 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 154 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 89

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4123 - Non-Federal sources (-) + 0

The value of SF133 line 4123 must be less than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4123 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 155 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 90

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4124 - Offsetting 

governmental collections (-)

+ 0

The value of SF133 line 4124 must be less than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4124 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 156 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 91

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4010 - Outlays from new 

discretionary authority

+ 0

The value of SF133 line 4010 must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4010 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 157 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 92

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4011 - Outlays from 

discretionary balances

+ 0

The value of SF133 line 4011 must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4011 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 158 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 93

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4100 - Outlays from new 

mandatory authority

+ 0

The value of SF133 line 4100 must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4100 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 159 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 94

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4101 - Outlays from 

mandatory balances

+ 0

The value of SF133 line 4101 must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4101 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 160 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 95

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4110 - Outlays, gross (total) + 0

The value of this line must be greater than or equal to zero.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 4110 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 161 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 96

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4010 - Outlays from new 

discretionary authority

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

1100 - Appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1101 - Appropriation (special 

or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1102 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1103 - Appropriation 

(previously unavailable) 

(special or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1104 - Appropriation available 

from subsequent year

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1105 - Appropriation available 

in prior year (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1106 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1120 - Appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1121 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1122 - Exercised borrowing 

authority transferred from 

other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1130 - Appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1131 - Unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1132 - Appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1133 - Unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1134 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1135 - Appropriations 

precluded from obligation 

(special or trust) (-)

+

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed the discretionary gross budget 

authority (SF 133 line 4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated 

balances, submit a GTAS override.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 162 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 96

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed the discretionary gross budget 

authority (SF 133 line 4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated 

balances, submit a GTAS override.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1136 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1137 - Appropriations reduced 

by offsetting collections 

(collected) or offsetting 

receipts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1138 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1139 - Appropriations 

substituted for borrowing 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1140 - Capital transfer of 

appropriations to general fund 

(-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1141 - Appropriations applied 

to liquidate contract authority 

withdrawn (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1170 - Advance appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1171 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1172 - Advance appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1173 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1174 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1175 - Advance appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1300 - Borrowing authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1320 - Borrowing authority 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1500 - Contract authority +

Bulletin No. 2022-16 VII EDR - 163 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 96

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed the discretionary gross budget 

authority (SF 133 line 4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated 

balances, submit a GTAS override.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1510 - Contract authority 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1511 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1520 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1522 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1700 - Collected +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1701 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1702 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1710 - Spending authority 

from offsetting collections 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1711 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1720 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1721 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1722 - Unobligated balance of 

spending authority from 

offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1723 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

Bulletin No. 2022-16 VII EDR - 164 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 96

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Discretionary gross outlays from new authority (SF 133 line 4010) should not exceed the discretionary gross budget 

authority (SF 133 line 4000 minus anticipated amounts). If this instance is caused by a reduction of unobligated 

balances, submit a GTAS override.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Discretionary Gross Outlays From New Authority Versus Discretionary Gross Budget Authority

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1724 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1725 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1726 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1727 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

USSGL Complex Account 4383 - Temporary Reduction - 

Prio-Year Balances, 

Discretionary

+

USSGL Complex Account 4388 - Temporary Reductions 

of Appropriation From 

Unavailable Receipt, PriorYear Balances, Discretionary

+

USSGL Complex Account 4390 - Reappropriations - 

Transfers-Out, Discretionary

+

USSGL Complex Account 4393 - Permanent Reduction - 

Prior-Year Balances, 

Discretionary

+

Bulletin No. 2022-16 VII EDR - 165 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 97

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4100 - Outlays from new 

mandatory authority

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

1200 - Appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1201 - Appropriation (special 

or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1202 - Appropriation 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1203 - Appropriation 

(previously unavailable) 

(special or trust)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1206 - Reappropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1220 - Appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1221 - Appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1222 - Exercised borrowing 

authority transferred from 

other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1230 - Appropriations and/or 

unobligated balance of 

appropriations permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1232 - Appropriations and/or 

unobligated balance of 

appropriations temporarily 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1234 - Appropriations 

precluded from obligation (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1235 - Appropriations 

precluded from obligation 

(special or trust) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1236 - Appropriations applied 

to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1238 - Appropriations applied 

to liquidate contract authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1239 - Appropriations 

substituted for borrowing 

authority (-)

+

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed the mandatory gross budget authority 

(SF 133 line 4090 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit 

a GTAS override.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Mandatory Gross Outlays From New Authority Versus Mandatory Gross Budget Authority

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 166 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 97

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed the mandatory gross budget authority 

(SF 133 line 4090 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit 

a GTAS override.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Mandatory Gross Outlays From New Authority Versus Mandatory Gross Budget Authority

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1240 - Capital transfer of 

appropriations to general fund 

(-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1270 - Advance appropriation +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1271 - Advance appropriation 

(special or trust fund)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1272 - Advance appropriations 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1273 - Advance appropriations 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1274 - Advance appropriations 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1275 - Advance appropriations 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1400 - Borrowing authority +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1410 - Exercised borrowing 

authority transferred to other 

accounts (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1420 - Borrowing authority 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1421 - Borrowing authority 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1422 - Borrowing authority 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1423 - Borrowing authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1431 - Anticipated 

nonexpenditure transfers of 

exercised borrowing authority (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1600 - Contract authority +

Bulletin No. 2022-16 VII EDR - 167 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 97

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed the mandatory gross budget authority 

(SF 133 line 4090 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit 

a GTAS override.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Mandatory Gross Outlays From New Authority Versus Mandatory Gross Budget Authority

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1603 - Contract authority 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1610 - Contract authority 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1611 - Contract authority 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1620 - Contract authority 

and/or unobligated balance of 

contract authority permanently 

reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1621 - Contract authority 

temporarily reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1622 - Contract authority 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1800 - Collected +

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1801 - Change in uncollected 

payments, Federal sources (+ 

or -)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1802 - Offsetting collections 

(previously unavailable)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1810 - Spending authority 

from offsetting collections 

transferred to other accounts (-

)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1811 - Spending authority 

from offsetting collections 

transferred from other accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1820 - Capital transfer of 

spending authority from 

offsetting collections to general 

fund (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1821 - Spending authority 

from offsetting collections 

permanently reduced (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1823 - New and/or unobligated 

balance of spending authority 

from offsetting collections 

temporarily reduced (-)

+

Bulletin No. 2022-16 VII EDR - 168 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 97

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

Mandatory gross outlays from new authority (SF 133 line 4100) should not exceed the mandatory gross budget authority 

(SF 133 line 4090 minus anticipated amounts). If this instance is caused by a reduction of unobligated balances, submit 

a GTAS override.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Mandatory Gross Outlays From New Authority Versus Mandatory Gross Budget Authority

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1824 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1825 - Spending authority 

from offsetting collections 

applied to repay debt (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1826 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1827 - Spending authority 

from offsetting collections 

substituted for borrowing 

authority (-)

+

USSGL Complex Account 43830 - Temporary Reduction -

Prior Year Balances, 

Mandatory (NBCR)

+

USSGL Complex Account 438300 - Temporary 

Reductions - Prior-Year 

Balances, Mandatory (NBDR)

+

USSGL Complex Account 438800 - Temporary 

Reductions of Appropriation 

From Unavailable Receipt, 

Prior-Year Balances, 

Mandatory

+

USSGL Complex Account 439000 - Reappropriations - 

Transfers-Out, Mandatory

+

USSGL Complex Account 439300 - Permanent Reduction 

- Prior-Year Balances, 

Mandatory

+

Bulletin No. 2022-16 VII EDR - 169 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 98

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4010 - Outlays from new 

discretionary authority

+ SF 133: Report on Budget 

Execution and Budgetary 

Resources

2170 - New obligations, 

unexpired accounts

+

SF 133: Report on Budget 

Execution and Budgetary 

Resources

4100 - Outlays from new 

mandatory authority

+

Total gross outlays from new budget authority (sum of SF133 Lines 4010 and 4100) should not exceed new obligations 

incurred (SF133 Line 2170).

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Gross Outlays from New Budget Authority vs New Obligations Incurred (Unexpired TAS)

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 170 September 2022
Part 1

99

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

109000 E 309000 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Fund Balance with Treasury vs Unexpended Appropriations While Awaiting a Warrant

Fund Balance with Treasury While Awaiting a Warrant (USSGL 109000) must equal Unexpended Appropriations While 

Awaiting a Warrant (USSGL 309000).

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 171 September 2022
Part 1

100

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E F 0

404400 E F

404700 E F

404800 E F

405000 E F

406000 E F

407000 E F

408100 E F

408200 E F

408300 E F

411100 E F

411200 E F

411300 E F

411400 E F

411500 E F

411600 E F

411601 E F

411700 E F

411800 E F

411900 E F

411910 E F

411912 E F

411990 E F

411991 E F

411992 E F

411993 E F

411994 E F

412000 E F

412050 E F

412100 E F

412200 E F

412250 E F

412300 E F

412400 E F

412500 E F

412600 E F

412700 E F

412800 E F

412900 E F

413000 E F

413100 E F

413120 E F

413200 E F

413300 E F

413400 E F

413415 E F

413500 E F

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "F" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "F" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 172 September 2022
Part 1

100

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "F" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "F" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E F

413700 E F

413800 E F

413810 E F

413900 E F

414000 E F

414100 E F

414120 E F

414200 E F

414201 E F

414202 E F

414203 E F

414300 E F

414400 E F

414500 E F

414600 E F

414700 E F

414800 E F

414900 E F

414910 E F

415000 E F

415100 E F

415200 E F

415300 E F

415400 E F

415500 E F

415700 E F

415730 E F

415800 E F

415900 E F

415901 E F

416000 E F

416500 E F

416512 E F

416600 E F

416612 E F

416700 E F

416712 E F

416800 E F

417000 E F

417100 E F

417200 E F

417300 E F

417400 E F

417500 E F

417590 E F

417600 E F

Bulletin No. 2022-16 VII EDR - 173 September 2022
Part 1

100

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "F" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "F" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E F

418000 E F

418300 E F

419000 E F

419100 E F

419200 E F

419300 E F

419500 E F

419600 E F

419700 E F

419900 E F

420100 E F

420190 E F

421000 E F

421100 E F

421200 E F

421500 E F

421512 E F

422100 E F

422200 E F

422300 E F

422500 E F

422512 E F

423000 E F

423100 E F

423200 E F

423300 E F

423400 E F

423500 E F

424000 E F

425100 E F

425200 E F

425300 E F

425400 E F

425500 E F

425512 E F

426000 E F

426100 E F

426200 E F

426300 E F

426400 E F

426500 E F

426600 E F

426700 E F

426800 E F

426900 E F

427100 E F

Bulletin No. 2022-16 VII EDR - 174 September 2022
Part 1

100

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "F" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "F" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E F

427500 E F

427600 E F

427700 E F

428300 E F

428500 E F

428600 E F

428700 E F

429000 E F

429500 E F

429590 E F

431000 E F

432000 E F

435000 E F

435100 E F

435190 E F

435400 E F

435500 E F

435600 E F

435700 E F

436000 E F

436001 E F

437000 E F

438200 E F

438300 E F

438400 E F

438500 E F

438700 E F

438800 E F

439000 E F

439100 E F

439190 E F

439200 E F

439300 E F

439400 E F

439401 E F

439402 E F

439412 E F

439432 E F

439500 E F

439502 E F

439504 E F

439600 E F

439700 E F

439701 E F

439702 E F

439703 E F

Bulletin No. 2022-16 VII EDR - 175 September 2022
Part 1

100

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "F" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "F" must 

equal zero for each reported TAS. 

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E F

439800 E F

439801 E F

439900 E F

442000 E F

443000 E F

445000 E F

449000 E F

451000 E F

459000 E F

461000 E F

462000 E F

462090 E F

462091 E F

463500 E F

465000 E F

469000 E F

470000 E F

472000 E F

480100 E F

480200 E F

483100 E F

483200 E F

487100 E F

487200 E F

488100 E F

488200 E F

490100 E F

490200 E F

490800 E F

493100 E F

497100 E F

497200 E F

498100 E F

498200 E F

Bulletin No. 2022-16 VII EDR - 176 September 2022
Part 1

101

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E G 0

404400 E G

404700 E G

404800 E G

405000 E G

406000 E G

407000 E G

408100 E G

408200 E G

408300 E G

411100 E G

411200 E G

411300 E G

411400 E G

411500 E G

411600 E G

411601 E G

411700 E G

411800 E G

411900 E G

411910 E G

411912 E G

411990 E G

411991 E G

411992 E G

411993 E G

411994 E G

412000 E G

412050 E G

412100 E G

412200 E G

412250 E G

412300 E G

412400 E G

412500 E G

412600 E G

412700 E G

412800 E G

412900 E G

413000 E G

413100 E G

413120 E G

413200 E G

413300 E G

413400 E G

413415 E G

413500 E G

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "G" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "G" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 177 September 2022
Part 1

101

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "G" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "G" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E G

413700 E G

413800 E G

413810 E G

413900 E G

414000 E G

414100 E G

414120 E G

414200 E G

414201 E G

414202 E G

414203 E G

414300 E G

414400 E G

414500 E G

414600 E G

414700 E G

414800 E G

414900 E G

414910 E G

415000 E G

415100 E G

415200 E G

415300 E G

415400 E G

415500 E G

415700 E G

415730 E G

415800 E G

415900 E G

415901 E G

416000 E G

416500 E G

416512 E G

416600 E G

416612 E G

416700 E G

416712 E G

416800 E G

417000 E G

417100 E G

417200 E G

417300 E G

417400 E G

417500 E G

417590 E G

417600 E G

Bulletin No. 2022-16 VII EDR - 178 September 2022
Part 1

101

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "G" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "G" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E G

418000 E G

418300 E G

419000 E G

419100 E G

419200 E G

419300 E G

419500 E G

419600 E G

419700 E G

419900 E G

420100 E G

420190 E G

421000 E G

421100 E G

421200 E G

421500 E G

421512 E G

422100 E G

422200 E G

422300 E G

422500 E G

422512 E G

423000 E G

423100 E G

423200 E G

423300 E G

423400 E G

423500 E G

424000 E G

425100 E G

425200 E G

425300 E G

425400 E G

425500 E G

425512 E G

426000 E G

426100 E G

426200 E G

426300 E G

426400 E G

426500 E G

426600 E G

426700 E G

426800 E G

426900 E G

427100 E G

Bulletin No. 2022-16 VII EDR - 179 September 2022
Part 1

101

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "G" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "G" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E G

427500 E G

427600 E G

427700 E G

428300 E G

428500 E G

428600 E G

428700 E G

429000 E G

429500 E G

429590 E G

431000 E G

432000 E G

435000 E G

435100 E G

435190 E G

435400 E G

435500 E G

435600 E G

435700 E G

436000 E G

436001 E G

437000 E G

438200 E G

438300 E G

438400 E G

438500 E G

438700 E G

438800 E G

439000 E G

439100 E G

439190 E G

439200 E G

439300 E G

439400 E G

439401 E G

439402 E G

439412 E G

439432 E G

439500 E G

439502 E G

439504 E G

439600 E G

439700 E G

439701 E G

439702 E G

439703 E G

Bulletin No. 2022-16 VII EDR - 180 September 2022
Part 1

101

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "G" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "G" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E G

439800 E G

439801 E G

439900 E G

442000 E G

443000 E G

445000 E G

449000 E G

451000 E G

459000 E G

461000 E G

462000 E G

462090 E G

462091 E G

463500 E G

465000 E G

469000 E G

470000 E G

472000 E G

480100 E G

480200 E G

483100 E G

483200 E G

487100 E G

487200 E G

488100 E G

488200 E G

490100 E G

490200 E G

490800 E G

493100 E G

497100 E G

497200 E G

498100 E G

498200 E G

Bulletin No. 2022-16 VII EDR - 181 September 2022
Part 1

102

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E H 0

404400 E H

404700 E H

404800 E H

405000 E H

406000 E H

407000 E H

408100 E H

408200 E H

408300 E H

411100 E H

411200 E H

411300 E H

411400 E H

411500 E H

411600 E H

411601 E H

411700 E H

411800 E H

411900 E H

411910 E H

411912 E H

411990 E H

411991 E H

411992 E H

411993 E H

411994 E H

412000 E H

412050 E H

412100 E H

412200 E H

412250 E H

412300 E H

412400 E H

412500 E H

412600 E H

412700 E H

412800 E H

412900 E H

413000 E H

413100 E H

413120 E H

413200 E H

413300 E H

413400 E H

413415 E H

413500 E H

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "H" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "H" 

must equal zero for each reported TAS

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 182 September 2022
Part 1

102

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "H" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "H" 

must equal zero for each reported TAS

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E H

413700 E H

413800 E H

413810 E H

413900 E H

414000 E H

414100 E H

414120 E H

414200 E H

414201 E H

414202 E H

414203 E H

414300 E H

414400 E H

414500 E H

414600 E H

414700 E H

414800 E H

414900 E H

414910 E H

415000 E H

415100 E H

415200 E H

415300 E H

415400 E H

415500 E H

415700 E H

415730 E H

415800 E H

415900 E H

415901 E H

416000 E H

416500 E H

416512 E H

416600 E H

416612 E H

416700 E H

416712 E H

416800 E H

417000 E H

417100 E H

417200 E H

417300 E H

417400 E H

417500 E H

417590 E H

417600 E H

Bulletin No. 2022-16 VII EDR - 183 September 2022
Part 1

102

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "H" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "H" 

must equal zero for each reported TAS

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E H

418000 E H

418300 E H

419000 E H

419100 E H

419200 E H

419300 E H

419500 E H

419600 E H

419700 E H

419900 E H

420100 E H

420190 E H

421000 E H

421100 E H

421200 E H

421500 E H

421512 E H

422100 E H

422200 E H

422300 E H

422500 E H

422512 E H

423000 E H

423100 E H

423200 E H

423300 E H

423400 E H

423500 E H

424000 E H

425100 E H

425200 E H

425300 E H

425400 E H

425500 E H

425512 E H

426000 E H

426100 E H

426200 E H

426300 E H

426400 E H

426500 E H

426600 E H

426700 E H

426800 E H

426900 E H

427100 E H

Bulletin No. 2022-16 VII EDR - 184 September 2022
Part 1

102

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "H" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "H" 

must equal zero for each reported TAS

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E H

427500 E H

427600 E H

427700 E H

428300 E H

428500 E H

428600 E H

428700 E H

429000 E H

429500 E H

429590 E H

431000 E H

432000 E H

435000 E H

435100 E H

435190 E H

435400 E H

435500 E H

435600 E H

435700 E H

436000 E H

436001 E H

437000 E H

438200 E H

438300 E H

438400 E H

438500 E H

438700 E H

438800 E H

439000 E H

439100 E H

439190 E H

439200 E H

439300 E H

439400 E H

439401 E H

439402 E H

439412 E H

439432 E H

439500 E H

439502 E H

439504 E H

439600 E H

439700 E H

439701 E H

439702 E H

439703 E H

Bulletin No. 2022-16 VII EDR - 185 September 2022
Part 1

102

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "H" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "H" 

must equal zero for each reported TAS

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E H

439800 E H

439801 E H

439900 E H

442000 E H

443000 E H

445000 E H

449000 E H

451000 E H

459000 E H

461000 E H

462000 E H

462090 E H

462091 E H

463500 E H

465000 E H

469000 E H

470000 E H

472000 E H

480100 E H

480200 E H

483100 E H

483200 E H

487100 E H

487200 E H

488100 E H

488200 E H

490100 E H

490200 E H

490800 E H

493100 E H

497100 E H

497200 E H

498100 E H

498200 E H

Bulletin No. 2022-16 VII EDR - 186 September 2022
Part 1

103

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E I 0

404400 E I

404700 E I

404800 E I

405000 E I

406000 E I

407000 E I

408100 E I

408200 E I

408300 E I

411100 E I

411200 E I

411300 E I

411400 E I

411500 E I

411600 E I

411601 E I

411700 E I

411800 E I

411900 E I

411910 E I

411912 E I

411990 E I

411991 E I

411992 E I

411993 E I

411994 E I

412000 E I

412050 E I

412100 E I

412200 E I

412250 E I

412300 E I

412400 E I

412500 E I

412600 E I

412700 E I

412800 E I

412900 E I

413000 E I

413100 E I

413120 E I

413200 E I

413300 E I

413400 E I

413415 E I

413500 E I

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "I" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "I" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 187 September 2022
Part 1

103

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "I" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "I" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E I

413700 E I

413800 E I

413810 E I

413900 E I

414000 E I

414100 E I

414120 E I

414200 E I

414201 E I

414202 E I

414203 E I

414300 E I

414400 E I

414500 E I

414600 E I

414700 E I

414800 E I

414900 E I

414910 E I

415000 E I

415100 E I

415200 E I

415300 E I

415400 E I

415500 E I

415700 E I

415730 E I

415800 E I

415900 E I

415901 E I

416000 E I

416500 E I

416512 E I

416600 E I

416612 E I

416700 E I

416712 E I

416800 E I

417000 E I

417100 E I

417200 E I

417300 E I

417400 E I

417500 E I

417590 E I

417600 E I

Bulletin No. 2022-16 VII EDR - 188 September 2022
Part 1

103

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "I" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "I" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E I

418000 E I

418300 E I

419000 E I

419100 E I

419200 E I

419300 E I

419500 E I

419600 E I

419700 E I

419900 E I

420100 E I

420190 E I

421000 E I

421100 E I

421200 E I

421500 E I

421512 E I

422100 E I

422200 E I

422300 E I

422500 E I

422512 E I

423000 E I

423100 E I

423200 E I

423300 E I

423400 E I

423500 E I

424000 E I

425100 E I

425200 E I

425300 E I

425400 E I

425500 E I

425512 E I

426000 E I

426100 E I

426200 E I

426300 E I

426400 E I

426500 E I

426600 E I

426700 E I

426800 E I

426900 E I

427100 E I

Bulletin No. 2022-16 VII EDR - 189 September 2022
Part 1

103

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "I" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "I" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E I

427500 E I

427600 E I

427700 E I

428300 E I

428500 E I

428600 E I

428700 E I

429000 E I

429500 E I

429590 E I

431000 E I

432000 E I

435000 E I

435100 E I

435190 E I

435400 E I

435500 E I

435600 E I

435700 E I

436000 E I

436001 E I

437000 E I

438200 E I

438300 E I

438400 E I

438500 E I

438700 E I

438800 E I

439000 E I

439100 E I

439190 E I

439200 E I

439300 E I

439400 E I

439401 E I

439402 E I

439412 E I

439432 E I

439500 E I

439502 E I

439504 E I

439600 E I

439700 E I

439701 E I

439702 E I

439703 E I

Bulletin No. 2022-16 VII EDR - 190 September 2022
Part 1

103

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "I" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "I" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E I

439800 E I

439801 E I

439900 E I

442000 E I

443000 E I

445000 E I

449000 E I

451000 E I

459000 E I

461000 E I

462000 E I

462090 E I

462091 E I

463500 E I

465000 E I

469000 E I

470000 E I

472000 E I

480100 E I

480200 E I

483100 E I

483200 E I

487100 E I

487200 E I

488100 E I

488200 E I

490100 E I

490200 E I

490800 E I

493100 E I

497100 E I

497200 E I

498100 E I

498200 E I

Bulletin No. 2022-16 VII EDR - 191 September 2022
Part 1

104

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E J 0

404400 E J

404700 E J

404800 E J

405000 E J

406000 E J

407000 E J

408100 E J

408200 E J

408300 E J

411100 E J

411200 E J

411300 E J

411400 E J

411500 E J

411600 E J

411601 E J

411700 E J

411800 E J

411900 E J

411910 E J

411912 E J

411990 E J

411991 E J

411992 E J

411993 E J

411994 E J

412000 E J

412050 E J

412100 E J

412200 E J

412250 E J

412300 E J

412400 E J

412500 E J

412600 E J

412700 E J

412800 E J

412900 E J

413000 E J

413100 E J

413120 E J

413200 E J

413300 E J

413400 E J

413415 E J

413500 E J

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "J" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "J" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 192 September 2022
Part 1

104

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "J" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "J" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E J

413700 E J

413800 E J

413810 E J

413900 E J

414000 E J

414100 E J

414120 E J

414200 E J

414201 E J

414202 E J

414203 E J

414300 E J

414400 E J

414500 E J

414600 E J

414700 E J

414800 E J

414900 E J

414910 E J

415000 E J

415100 E J

415200 E J

415300 E J

415400 E J

415500 E J

415700 E J

415730 E J

415800 E J

415900 E J

415901 E J

416000 E J

416500 E J

416512 E J

416600 E J

416612 E J

416700 E J

416712 E J

416800 E J

417000 E J

417100 E J

417200 E J

417300 E J

417400 E J

417500 E J

417590 E J

417600 E J

Bulletin No. 2022-16 VII EDR - 193 September 2022
Part 1

104

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "J" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "J" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E J

418000 E J

418300 E J

419000 E J

419100 E J

419200 E J

419300 E J

419500 E J

419600 E J

419700 E J

419900 E J

420100 E J

420190 E J

421000 E J

421100 E J

421200 E J

421500 E J

421512 E J

422100 E J

422200 E J

422300 E J

422500 E J

422512 E J

423000 E J

423100 E J

423200 E J

423300 E J

423400 E J

423500 E J

424000 E J

425100 E J

425200 E J

425300 E J

425400 E J

425500 E J

425512 E J

426000 E J

426100 E J

426200 E J

426300 E J

426400 E J

426500 E J

426600 E J

426700 E J

426800 E J

426900 E J

427100 E J

Bulletin No. 2022-16 VII EDR - 194 September 2022
Part 1

104

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "J" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "J" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E J

427500 E J

427600 E J

427700 E J

428300 E J

428500 E J

428600 E J

428700 E J

429000 E J

429500 E J

429590 E J

431000 E J

432000 E J

435000 E J

435100 E J

435190 E J

435400 E J

435500 E J

435600 E J

435700 E J

436000 E J

436001 E J

437000 E J

438200 E J

438300 E J

438400 E J

438500 E J

438700 E J

438800 E J

439000 E J

439100 E J

439190 E J

439200 E J

439300 E J

439400 E J

439401 E J

439402 E J

439412 E J

439432 E J

439500 E J

439502 E J

439504 E J

439600 E J

439700 E J

439701 E J

439702 E J

439703 E J

Bulletin No. 2022-16 VII EDR - 195 September 2022
Part 1

104

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "J" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "J" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E J

439800 E J

439801 E J

439900 E J

442000 E J

443000 E J

445000 E J

449000 E J

451000 E J

459000 E J

461000 E J

462000 E J

462090 E J

462091 E J

463500 E J

465000 E J

469000 E J

470000 E J

472000 E J

480100 E J

480200 E J

483100 E J

483200 E J

487100 E J

487200 E J

488100 E J

488200 E J

490100 E J

490200 E J

490800 E J

493100 E J

497100 E J

497200 E J

498100 E J

498200 E J

Bulletin No. 2022-16 VII EDR - 196 September 2022
Part 1

105

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E K 0

404400 E K

404700 E K

404800 E K

405000 E K

406000 E K

407000 E K

408100 E K

408200 E K

408300 E K

411100 E K

411200 E K

411300 E K

411400 E K

411500 E K

411600 E K

411601 E K

411700 E K

411800 E K

411900 E K

411910 E K

411912 E K

411990 E K

411991 E K

411992 E K

411993 E K

411994 E K

412000 E K

412050 E K

412100 E K

412200 E K

412250 E K

412300 E K

412400 E K

412500 E K

412600 E K

412700 E K

412800 E K

412900 E K

413000 E K

413100 E K

413120 E K

413200 E K

413300 E K

413400 E K

413415 E K

413500 E K

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "K" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "K" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 197 September 2022
Part 1

105

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "K" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "K" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E K

413700 E K

413800 E K

413810 E K

413900 E K

414000 E K

414100 E K

414120 E K

414200 E K

414201 E K

414202 E K

414203 E K

414300 E K

414400 E K

414500 E K

414600 E K

414700 E K

414800 E K

414900 E K

414910 E K

415000 E K

415100 E K

415200 E K

415300 E K

415400 E K

415500 E K

415700 E K

415730 E K

415800 E K

415900 E K

415901 E K

416000 E K

416500 E K

416512 E K

416600 E K

416612 E K

416700 E K

416712 E K

416800 E K

417000 E K

417100 E K

417200 E K

417300 E K

417400 E K

417500 E K

417590 E K

417600 E K

Bulletin No. 2022-16 VII EDR - 198 September 2022
Part 1

105

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "K" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "K" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E K

418000 E K

418300 E K

419000 E K

419100 E K

419200 E K

419300 E K

419500 E K

419600 E K

419700 E K

419900 E K

420100 E K

420190 E K

421000 E K

421100 E K

421200 E K

421500 E K

421512 E K

422100 E K

422200 E K

422300 E K

422500 E K

422512 E K

423000 E K

423100 E K

423200 E K

423300 E K

423400 E K

423500 E K

424000 E K

425100 E K

425200 E K

425300 E K

425400 E K

425500 E K

425512 E K

426000 E K

426100 E K

426200 E K

426300 E K

426400 E K

426500 E K

426600 E K

426700 E K

426800 E K

426900 E K

427100 E K

Bulletin No. 2022-16 VII EDR - 199 September 2022
Part 1

105

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "K" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "K" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E K

427500 E K

427600 E K

427700 E K

428300 E K

428500 E K

428600 E K

428700 E K

429000 E K

429500 E K

429590 E K

431000 E K

432000 E K

435000 E K

435100 E K

435190 E K

435400 E K

435500 E K

435600 E K

435700 E K

436000 E K

436001 E K

437000 E K

438200 E K

438300 E K

438400 E K

438500 E K

438700 E K

438800 E K

439000 E K

439100 E K

439190 E K

439200 E K

439300 E K

439400 E K

439401 E K

439402 E K

439412 E K

439432 E K

439500 E K

439502 E K

439504 E K

439600 E K

439700 E K

439701 E K

439702 E K

439703 E K

Bulletin No. 2022-16 VII EDR - 200 September 2022
Part 1

105

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "K" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code of "K" 

must equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E K

439800 E K

439801 E K

439900 E K

442000 E K

443000 E K

445000 E K

449000 E K

451000 E K

459000 E K

461000 E K

462000 E K

462090 E K

462091 E K

463500 E K

465000 E K

469000 E K

470000 E K

472000 E K

480100 E K

480200 E K

483100 E K

483200 E K

487100 E K

487200 E K

488100 E K

488200 E K

490100 E K

490200 E K

490800 E K

493100 E K

497100 E K

497200 E K

498100 E K

498200 E K

Bulletin No. 2022-16 VII EDR - 201 September 2022
Part 1

106

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E L 0

404400 E L

404700 E L

404800 E L

405000 E L

406000 E L

407000 E L

408100 E L

408200 E L

408300 E L

411100 E L

411200 E L

411300 E L

411400 E L

411500 E L

411600 E L

411601 E L

411700 E L

411800 E L

411900 E L

411910 E L

411912 E L

411990 E L

411991 E L

411992 E L

411993 E L

411994 E L

412000 E L

412050 E L

412100 E L

412200 E L

412250 E L

412300 E L

412400 E L

412500 E L

412600 E L

412700 E L

412800 E L

412900 E L

413000 E L

413100 E L

413120 E L

413200 E L

413300 E L

413400 E L

413415 E L

413500 E L

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "L" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "L" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 202 September 2022
Part 1

106

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "L" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "L" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E L

413700 E L

413800 E L

413810 E L

413900 E L

414000 E L

414100 E L

414120 E L

414200 E L

414201 E L

414202 E L

414203 E L

414300 E L

414400 E L

414500 E L

414600 E L

414700 E L

414800 E L

414900 E L

414910 E L

415000 E L

415100 E L

415200 E L

415300 E L

415400 E L

415500 E L

415700 E L

415730 E L

415800 E L

415900 E L

415901 E L

416000 E L

416500 E L

416512 E L

416600 E L

416612 E L

416700 E L

416712 E L

416800 E L

417000 E L

417100 E L

417200 E L

417300 E L

417400 E L

417500 E L

417590 E L

417600 E L

Bulletin No. 2022-16 VII EDR - 203 September 2022
Part 1

106

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "L" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "L" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E L

418000 E L

418300 E L

419000 E L

419100 E L

419200 E L

419300 E L

419500 E L

419600 E L

419700 E L

419900 E L

420100 E L

420190 E L

421000 E L

421100 E L

421200 E L

421500 E L

421512 E L

422100 E L

422200 E L

422300 E L

422500 E L

422512 E L

423000 E L

423100 E L

423200 E L

423300 E L

423400 E L

423500 E L

424000 E L

425100 E L

425200 E L

425300 E L

425400 E L

425500 E L

425512 E L

426000 E L

426100 E L

426200 E L

426300 E L

426400 E L

426500 E L

426600 E L

426700 E L

426800 E L

426900 E L

427100 E L

Bulletin No. 2022-16 VII EDR - 204 September 2022
Part 1

106

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "L" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "L" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E L

427500 E L

427600 E L

427700 E L

428300 E L

428500 E L

428600 E L

428700 E L

429000 E L

429500 E L

429590 E L

431000 E L

432000 E L

435000 E L

435100 E L

435190 E L

435400 E L

435500 E L

435600 E L

435700 E L

436000 E L

436001 E L

437000 E L

438200 E L

438300 E L

438400 E L

438500 E L

438700 E L

438800 E L

439000 E L

439100 E L

439190 E L

439200 E L

439300 E L

439400 E L

439401 E L

439402 E L

439412 E L

439432 E L

439500 E L

439502 E L

439504 E L

439600 E L

439700 E L

439701 E L

439702 E L

439703 E L

Bulletin No. 2022-16 VII EDR - 205 September 2022
Part 1

106

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "L" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "L" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E L

439800 E L

439801 E L

439900 E L

442000 E L

443000 E L

445000 E L

449000 E L

451000 E L

459000 E L

461000 E L

462000 E L

462090 E L

462091 E L

463500 E L

465000 E L

469000 E L

470000 E L

472000 E L

480100 E L

480200 E L

483100 E L

483200 E L

487100 E L

487200 E L

488100 E L

488200 E L

490100 E L

490200 E L

490800 E L

493100 E L

497100 E L

497200 E L

498100 E L

498200 E L

Bulletin No. 2022-16 VII EDR - 206 September 2022
Part 1

107

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E M 0

404400 E M

404700 E M

404800 E M

405000 E M

406000 E M

407000 E M

408100 E M

408200 E M

408300 E M

411100 E M

411200 E M

411300 E M

411400 E M

411500 E M

411600 E M

411601 E M

411700 E M

411800 E M

411900 E M

411910 E M

411912 E M

411990 E M

411991 E M

411992 E M

411993 E M

411994 E M

412000 E M

412050 E M

412100 E M

412200 E M

412250 E M

412300 E M

412400 E M

412500 E M

412600 E M

412700 E M

412800 E M

412900 E M

413000 E M

413100 E M

413120 E M

413200 E M

413300 E M

413400 E M

413415 E M

413500 E M

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "M" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "M" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 207 September 2022
Part 1

107

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "M" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "M" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E M

413700 E M

413800 E M

413810 E M

413900 E M

414000 E M

414100 E M

414120 E M

414200 E M

414201 E M

414202 E M

414203 E M

414300 E M

414400 E M

414500 E M

414600 E M

414700 E M

414800 E M

414900 E M

414910 E M

415000 E M

415100 E M

415200 E M

415300 E M

415400 E M

415500 E M

415700 E M

415730 E M

415800 E M

415900 E M

415901 E M

416000 E M

416500 E M

416512 E M

416600 E M

416612 E M

416700 E M

416712 E M

416800 E M

417000 E M

417100 E M

417200 E M

417300 E M

417400 E M

417500 E M

417590 E M

417600 E M

Bulletin No. 2022-16 VII EDR - 208 September 2022
Part 1

107

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "M" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "M" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E M

418000 E M

418300 E M

419000 E M

419100 E M

419200 E M

419300 E M

419500 E M

419600 E M

419700 E M

419900 E M

420100 E M

420190 E M

421000 E M

421100 E M

421200 E M

421500 E M

421512 E M

422100 E M

422200 E M

422300 E M

422500 E M

422512 E M

423000 E M

423100 E M

423200 E M

423300 E M

423400 E M

423500 E M

424000 E M

425100 E M

425200 E M

425300 E M

425400 E M

425500 E M

425512 E M

426000 E M

426100 E M

426200 E M

426300 E M

426400 E M

426500 E M

426600 E M

426700 E M

426800 E M

426900 E M

427100 E M

Bulletin No. 2022-16 VII EDR - 209 September 2022
Part 1

107

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "M" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "M" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E M

427500 E M

427600 E M

427700 E M

428300 E M

428500 E M

428600 E M

428700 E M

429000 E M

429500 E M

429590 E M

431000 E M

432000 E M

435000 E M

435100 E M

435190 E M

435400 E M

435500 E M

435600 E M

435700 E M

436000 E M

436001 E M

437000 E M

438200 E M

438300 E M

438400 E M

438500 E M

438700 E M

438800 E M

439000 E M

439100 E M

439190 E M

439200 E M

439300 E M

439400 E M

439401 E M

439402 E M

439412 E M

439432 E M

439500 E M

439502 E M

439504 E M

439600 E M

439700 E M

439701 E M

439702 E M

439703 E M

Bulletin No. 2022-16 VII EDR - 210 September 2022
Part 1

107

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "M" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "M" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E M

439800 E M

439801 E M

439900 E M

442000 E M

443000 E M

445000 E M

449000 E M

451000 E M

459000 E M

461000 E M

462000 E M

462090 E M

462091 E M

463500 E M

465000 E M

469000 E M

470000 E M

472000 E M

480100 E M

480200 E M

483100 E M

483200 E M

487100 E M

487200 E M

488100 E M

488200 E M

490100 E M

490200 E M

490800 E M

493100 E M

497100 E M

497200 E M

498100 E M

498200 E M

Bulletin No. 2022-16 VII EDR - 211 September 2022
Part 1

108

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Department of Labor

221300 E F 016 1521 FECA_REC

221500 E F 016 1521

222500 E F 016 1521

229000 E F '016 1521

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

DOL FECA- Receivable

The amount of FECA Receivable that are submitted by the Department of Labor must equal the sum of each Agency's 

reciprocal FECA Liability USSGL.

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 212 September 2022
Part 1

109

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Department of Labor

640000 E F 016 1521 FECA_REV

685000 E F 016 1521

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

DOL FECA- Revenue

The amount of FECA Revenue that are submitted by the Department of Labor must equal the sum of each Agency's 

reciprocal FECA Expense USSGL.

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 213 September 2022
Part 1

110

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Department of Labor

221300 E F 016 8042 UNEMP_REC

221500 E F 016 8042

222500 E F 016 8042

229000 E F 016 8042

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

DOL Unemployment Benefit- Receivable

The amount of Unemployment Benefit Receivable that are submitted by the Department of Labor must equal the sum of 

each Agency's reciprocal Unemployment Benefit Liability USSGL.

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 214 September 2022
Part 1

111

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Department of Labor

640000 E F 016 8042 UNEMP_REV

685000 E F 016 8042

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

DOL Unemployment Benefit- Revenue

The amount of Unemployment Benefit Revenue that are submitted by the Department of Labor must equal the sum of 

each Agency's reciprocal Unemployment Benefit Expense USSGL.

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 215 September 2022
Part 1

112

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Office of Personnel Management

221300 E F 024 8135 REC_RETIREMENT

221500 E F 024 8135

229000 E F 024 8135

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

OPM Retirement Benefit- Receivable 

The amount of Retirement Benefit Receivable that are submitted by the Office of Personnel Management must equal the 

sum of each Agency's reciprocal Retirement Benefit Liability USSGL. 

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 216 September 2022
Part 1

113

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Office of Personnel Management

640000 E F 024 8135 REV_RETIREMENT

685000 E F 024 8135

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

OPM Retirement Benefit- Revenue 

The amount of Retirement Benefit Revenue that are submitted by the Office of Personnel Management must equal the 

sum of each Agency's reciprocal Retirement Benefit Expense USSGL. 

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 217 September 2022
Part 1

114

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Office of Personnel Management

221300 E F 024 8424 REC_LIFE

221500 E F 024 8424

229000 E F 024 8424

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

OPM Life Insurance- Receivable 

The amount of Life Insurance Receivable that are submitted by the Office of Personnel Management must equal the sum 

of each Agency's reciprocal Life Insurance Liability USSGL. 

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 218 September 2022
Part 1

115

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Office of Personnel Management

640000 E F 024 8424 REV_LIFE

685000 E F 024 8424

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

OPM Life Insurance- Revenue 

The amount of Life Insurance Revenue that are submitted by the Office of Personnel Management must equal the sum of 

each Agency's reciprocal Life Insurance Expense USSGL. 

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 219 September 2022
Part 1

116

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Office of Personnel Management

221300 E F 024 8440 REC_HEALTH

221500 E F 024 8440

229000 E F 024 8440

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

OPM Health Insurance- Receivable 

The amount of Health Insurance Receivable that are submitted by the Office of Personnel Management must equal the 

sum of each Agency's reciprocal Health Insurance Liability USSGL. 

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 220 September 2022
Part 1

117

USSGL 

Account 

Number Begin/End Fed/NonFed Trading Ptnr

Trading Ptnr 

Main Office of Personnel Management

640000 E F 024 8440 REV_HEALTH

685000 E F 024 8440

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

OPM Health Insurance- Revenue 

The amount of Health Insurance Revenue that are submitted by the Office of Personnel Management must equal the sum 

of each Agency's reciprocal Health Insurance Expense USSGL. 

UF: USSGL / Fiduciary

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 221 September 2022
Part 1

118

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E N 0

404400 E N

404700 E N

404800 E N

405000 E N

406000 E N

407000 E N

408100 E N

408200 E N

408300 E N

411100 E N

411200 E N

411300 E N

411400 E N

411500 E N

411600 E N

411601 E N

411700 E N

411800 E N

411900 E N

411910 E N

411912 E N

411990 E N

411991 E N

411992 E N

411993 E N

411994 E N

412000 E N

412050 E N

412100 E N

412200 E N

412250 E N

412300 E N

412400 E N

412500 E N

412600 E N

412700 E N

412800 E N

412900 E N

413000 E N

413100 E N

413120 E N

413200 E N

413300 E N

413400 E N

413415 E N

413500 E N

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "N" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "N" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 222 September 2022
Part 1

118

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "N" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "N" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E N

413700 E N

413800 E N

413810 E N

413900 E N

414000 E N

414100 E N

414120 E N

414200 E N

414201 E N

414202 E N

414203 E N

414300 E N

414400 E N

414500 E N

414600 E N

414700 E N

414800 E N

414900 E N

414910 E N

415000 E N

415100 E N

415200 E N

415300 E N

415400 E N

415500 E N

415700 E N

415730 E N

415800 E N

415900 E N

415901 E N

416000 E N

416500 E N

416512 E N

416600 E N

416612 E N

416700 E N

416712 E N

416800 E N

417000 E N

417100 E N

417200 E N

417300 E N

417400 E N

417500 E N

417590 E N

417600 E N

Bulletin No. 2022-16 VII EDR - 223 September 2022
Part 1

118

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "N" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "N" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E N

418000 E N

418300 E N

419000 E N

419100 E N

419200 E N

419300 E N

419500 E N

419600 E N

419700 E N

419900 E N

420100 E N

420190 E N

421000 E N

421100 E N

421200 E N

421500 E N

421512 E N

422100 E N

422200 E N

422300 E N

422500 E N

422512 E N

423000 E N

423100 E N

423200 E N

423300 E N

423400 E N

423500 E N

424000 E N

425100 E N

425200 E N

425300 E N

425400 E N

425500 E N

425512 E N

426000 E N

426100 E N

426200 E N

426300 E N

426400 E N

426500 E N

426600 E N

426700 E N

426800 E N

426900 E N

427100 E N

Bulletin No. 2022-16 VII EDR - 224 September 2022
Part 1

118

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "N" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "N" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E N

427500 E N

427600 E N

427700 E N

428300 E N

428500 E N

428600 E N

428700 E N

429000 E N

429500 E N

429590 E N

431000 E N

432000 E N

435000 E N

435100 E N

435190 E N

435400 E N

435500 E N

435600 E N

435700 E N

436000 E N

436001 E N

437000 E N

438200 E N

438300 E N

438400 E N

438500 E N

438700 E N

438800 E N

439000 E N

439100 E N

439190 E N

439200 E N

439300 E N

439400 E N

439401 E N

439402 E N

439412 E N

439432 E N

439500 E N

439502 E N

439504 E N

439600 E N

439700 E N

439701 E N

439702 E N

439703 E N

Bulletin No. 2022-16 VII EDR - 225 September 2022
Part 1

118

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "N" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "N" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E N

439800 E N

439801 E N

439900 E N

442000 E N

443000 E N

445000 E N

449000 E N

451000 E N

459000 E N

461000 E N

462000 E N

462090 E N

462091 E N

463500 E N

465000 E N

469000 E N

470000 E N

472000 E N

480100 E N

480200 E N

483100 E N

483200 E N

487100 E N

487200 E N

488100 E N

488200 E N

490100 E N

490200 E N

490800 E N

493100 E N

497100 E N

497200 E N

498100 E N

498200 E N

Bulletin No. 2022-16 VII EDR - 226 September 2022
Part 1

119

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E O 0

404400 E O

404700 E O

404800 E O

405000 E O

406000 E O

407000 E O

408100 E O

408200 E O

408300 E O

411100 E O

411200 E O

411300 E O

411400 E O

411500 E O

411600 E O

411601 E O

411700 E O

411800 E O

411900 E O

411910 E O

411912 E O

411990 E O

411991 E O

411992 E O

411993 E O

411994 E O

412000 E O

412050 E O

412100 E O

412200 E O

412250 E O

412300 E O

412400 E O

412500 E O

412600 E O

412700 E O

412800 E O

412900 E O

413000 E O

413100 E O

413120 E O

413200 E O

413300 E O

413400 E O

413415 E O

413500 E O

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "O" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "O" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 227 September 2022
Part 1

119

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "O" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "O" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E O

413700 E O

413800 E O

413810 E O

413900 E O

414000 E O

414100 E O

414120 E O

414200 E O

414201 E O

414202 E O

414203 E O

414300 E O

414400 E O

414500 E O

414600 E O

414700 E O

414800 E O

414900 E O

414910 E O

415000 E O

415100 E O

415200 E O

415300 E O

415400 E O

415500 E O

415700 E O

415730 E O

415800 E O

415900 E O

415901 E O

416000 E O

416500 E O

416512 E O

416600 E O

416612 E O

416700 E O

416712 E O

416800 E O

417000 E O

417100 E O

417200 E O

417300 E O

417400 E O

417500 E O

417590 E O

417600 E O

Bulletin No. 2022-16 VII EDR - 228 September 2022
Part 1

119

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "O" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "O" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E O

418000 E O

418300 E O

419000 E O

419100 E O

419200 E O

419300 E O

419500 E O

419600 E O

419700 E O

419900 E O

420100 E O

420190 E O

421000 E O

421100 E O

421200 E O

421500 E O

421512 E O

422100 E O

422200 E O

422300 E O

422500 E O

422512 E O

423000 E O

423100 E O

423200 E O

423300 E O

423400 E O

423500 E O

424000 E O

425100 E O

425200 E O

425300 E O

425400 E O

425500 E O

425512 E O

426000 E O

426100 E O

426200 E O

426300 E O

426400 E O

426500 E O

426600 E O

426700 E O

426800 E O

426900 E O

427100 E O

Bulletin No. 2022-16 VII EDR - 229 September 2022
Part 1

119

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "O" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "O" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E O

427500 E O

427600 E O

427700 E O

428300 E O

428500 E O

428600 E O

428700 E O

429000 E O

429500 E O

429590 E O

431000 E O

432000 E O

435000 E O

435100 E O

435190 E O

435400 E O

435500 E O

435600 E O

435700 E O

436000 E O

436001 E O

437000 E O

438200 E O

438300 E O

438400 E O

438500 E O

438700 E O

438800 E O

439000 E O

439100 E O

439190 E O

439200 E O

439300 E O

439400 E O

439401 E O

439402 E O

439412 E O

439432 E O

439500 E O

439502 E O

439504 E O

439600 E O

439700 E O

439701 E O

439702 E O

439703 E O

Bulletin No. 2022-16 VII EDR - 230 September 2022
Part 1

119

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "O" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "O" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E O

439800 E O

439801 E O

439900 E O

442000 E O

443000 E O

445000 E O

449000 E O

451000 E O

459000 E O

461000 E O

462000 E O

462090 E O

462091 E O

463500 E O

465000 E O

469000 E O

470000 E O

472000 E O

480100 E O

480200 E O

483100 E O

483200 E O

487100 E O

487200 E O

488100 E O

488200 E O

490100 E O

490200 E O

490800 E O

493100 E O

497100 E O

497200 E O

498100 E O

498200 E O

Bulletin No. 2022-16 VII EDR - 231 September 2022
Part 1

120

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E P 0

404400 E P

404700 E P

404800 E P

405000 E P

406000 E P

407000 E P

408100 E P

408200 E P

408300 E P

411100 E P

411200 E P

411300 E P

411400 E P

411500 E P

411600 E P

411601 E P

411700 E P

411800 E P

411900 E P

411910 E P

411912 E P

411990 E P

411991 E P

411992 E P

411993 E P

411994 E P

412000 E P

412050 E P

412100 E P

412200 E P

412250 E P

412300 E P

412400 E P

412500 E P

412600 E P

412700 E P

412800 E P

412900 E P

413000 E P

413100 E P

413120 E P

413200 E P

413300 E P

413400 E P

413415 E P

413500 E P

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "P" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "P" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 232 September 2022
Part 1

120

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "P" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "P" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E P

413700 E P

413800 E P

413810 E P

413900 E P

414000 E P

414100 E P

414120 E P

414200 E P

414201 E P

414202 E P

414203 E P

414300 E P

414400 E P

414500 E P

414600 E P

414700 E P

414800 E P

414900 E P

414910 E P

415000 E P

415100 E P

415200 E P

415300 E P

415400 E P

415500 E P

415700 E P

415730 E P

415800 E P

415900 E P

415901 E P

416000 E P

416500 E P

416512 E P

416600 E P

416612 E P

416700 E P

416712 E P

416800 E P

417000 E P

417100 E P

417200 E P

417300 E P

417400 E P

417500 E P

417590 E P

417600 E P

Bulletin No. 2022-16 VII EDR - 233 September 2022
Part 1

120

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "P" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "P" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E P

418000 E P

418300 E P

419000 E P

419100 E P

419200 E P

419300 E P

419500 E P

419600 E P

419700 E P

419900 E P

420100 E P

420190 E P

421000 E P

421100 E P

421200 E P

421500 E P

421512 E P

422100 E P

422200 E P

422300 E P

422500 E P

422512 E P

423000 E P

423100 E P

423200 E P

423300 E P

423400 E P

423500 E P

424000 E P

425100 E P

425200 E P

425300 E P

425400 E P

425500 E P

425512 E P

426000 E P

426100 E P

426200 E P

426300 E P

426400 E P

426500 E P

426600 E P

426700 E P

426800 E P

426900 E P

427100 E P

Bulletin No. 2022-16 VII EDR - 234 September 2022
Part 1

120

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "P" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "P" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E P

427500 E P

427600 E P

427700 E P

428300 E P

428500 E P

428600 E P

428700 E P

429000 E P

429500 E P

429590 E P

431000 E P

432000 E P

435000 E P

435100 E P

435190 E P

435400 E P

435500 E P

435600 E P

435700 E P

436000 E P

436001 E P

437000 E P

438200 E P

438300 E P

438400 E P

438500 E P

438700 E P

438800 E P

439000 E P

439100 E P

439190 E P

439200 E P

439300 E P

439400 E P

439401 E P

439402 E P

439412 E P

439432 E P

439500 E P

439502 E P

439504 E P

439600 E P

439700 E P

439701 E P

439702 E P

439703 E P

Bulletin No. 2022-16 VII EDR - 235 September 2022
Part 1

120

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "P" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "P" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E P

439800 E P

439801 E P

439900 E P

442000 E P

443000 E P

445000 E P

449000 E P

451000 E P

459000 E P

461000 E P

462000 E P

462090 E P

462091 E P

463500 E P

465000 E P

469000 E P

470000 E P

472000 E P

480100 E P

480200 E P

483100 E P

483200 E P

487100 E P

487200 E P

488100 E P

488200 E P

490100 E P

490200 E P

490800 E P

493100 E P

497100 E P

497200 E P

498100 E P

498200 E P

Bulletin No. 2022-16 VII EDR - 236 September 2022
Part 1

121

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E R 0

404400 E R

404700 E R

404800 E R

405000 E R

406000 E R

407000 E R

408100 E R

408200 E R

408300 E R

411100 E R

411200 E R

411300 E R

411400 E R

411500 E R

411600 E R

411601 E R

411700 E R

411800 E R

411900 E R

411910 E R

411912 E R

411990 E R

411991 E R

411992 E R

411993 E R

411994 E R

412000 E R

412050 E R

412100 E R

412200 E R

412250 E R

412300 E R

412400 E R

412500 E R

412600 E R

412700 E R

412800 E R

412900 E R

413000 E R

413100 E R

413120 E R

413200 E R

413300 E R

413400 E R

413415 E R

413500 E R

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "R" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "R" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 237 September 2022
Part 1

121

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "R" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "R" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E R

413700 E R

413800 E R

413810 E R

413900 E R

414000 E R

414100 E R

414120 E R

414200 E R

414201 E R

414202 E R

414203 E R

414300 E R

414400 E R

414500 E R

414600 E R

414700 E R

414800 E R

414900 E R

414910 E R

415000 E R

415100 E R

415200 E R

415300 E R

415400 E R

415500 E R

415700 E R

415730 E R

415800 E R

415900 E R

415901 E R

416000 E R

416500 E R

416512 E R

416600 E R

416612 E R

416700 E R

416712 E R

416800 E R

417000 E R

417100 E R

417200 E R

417300 E R

417400 E R

417500 E R

417590 E R

417600 E R

Bulletin No. 2022-16 VII EDR - 238 September 2022
Part 1

121

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "R" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "R" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E R

418000 E R

418300 E R

419000 E R

419100 E R

419200 E R

419300 E R

419500 E R

419600 E R

419700 E R

419900 E R

420100 E R

420190 E R

421000 E R

421100 E R

421200 E R

421500 E R

421512 E R

422100 E R

422200 E R

422300 E R

422500 E R

422512 E R

423000 E R

423100 E R

423200 E R

423300 E R

423400 E R

423500 E R

424000 E R

425100 E R

425200 E R

425300 E R

425400 E R

425500 E R

425512 E R

426000 E R

426100 E R

426200 E R

426300 E R

426400 E R

426500 E R

426600 E R

426700 E R

426800 E R

426900 E R

427100 E R

Bulletin No. 2022-16 VII EDR - 239 September 2022
Part 1

121

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "R" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "R" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E R

427500 E R

427600 E R

427700 E R

428300 E R

428500 E R

428600 E R

428700 E R

429000 E R

429500 E R

429590 E R

431000 E R

432000 E R

435000 E R

435100 E R

435190 E R

435400 E R

435500 E R

435600 E R

435700 E R

436000 E R

436001 E R

437000 E R

438200 E R

438300 E R

438400 E R

438500 E R

438700 E R

438800 E R

439000 E R

439100 E R

439190 E R

439200 E R

439300 E R

439400 E R

439401 E R

439402 E R

439412 E R

439432 E R

439500 E R

439502 E R

439504 E R

439600 E R

439700 E R

439701 E R

439702 E R

439703 E R

Bulletin No. 2022-16 VII EDR - 240 September 2022
Part 1

121

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "R" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "R" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E R

439800 E R

439801 E R

439900 E R

442000 E R

443000 E R

445000 E R

449000 E R

451000 E R

459000 E R

461000 E R

462000 E R

462090 E R

462091 E R

463500 E R

465000 E R

469000 E R

470000 E R

472000 E R

480100 E R

480200 E R

483100 E R

483200 E R

487100 E R

487200 E R

488100 E R

488200 E R

490100 E R

490200 E R

490800 E R

493100 E R

497100 E R

497200 E R

498100 E R

498200 E R

Bulletin No. 2022-16 VII EDR - 241 September 2022
Part 1

122

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E S 0

404400 E S

404700 E S

404800 E S

405000 E S

406000 E S

407000 E S

408100 E S

408200 E S

408300 E S

411100 E S

411200 E S

411300 E S

411400 E S

411500 E S

411600 E S

411601 E S

411700 E S

411800 E S

411900 E S

411910 E S

411912 E S

411990 E S

411991 E S

411992 E S

411993 E S

411994 E S

412000 E S

412050 E S

412100 E S

412200 E S

412250 E S

412300 E S

412400 E S

412500 E S

412600 E S

412700 E S

412800 E S

412900 E S

413000 E S

413100 E S

413120 E S

413200 E S

413300 E S

413400 E S

413415 E S

413500 E S

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "S" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "S" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 242 September 2022
Part 1

122

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "S" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "S" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E S

413700 E S

413800 E S

413810 E S

413900 E S

414000 E S

414100 E S

414120 E S

414200 E S

414201 E S

414202 E S

414203 E S

414300 E S

414400 E S

414500 E S

414600 E S

414700 E S

414800 E S

414900 E S

414910 E S

415000 E S

415100 E S

415200 E S

415300 E S

415400 E S

415500 E S

415700 E S

415730 E S

415800 E S

415900 E S

415901 E S

416000 E S

416500 E S

416512 E S

416600 E S

416612 E S

416700 E S

416712 E S

416800 E S

417000 E S

417100 E S

417200 E S

417300 E S

417400 E S

417500 E S

417590 E S

417600 E S

Bulletin No. 2022-16 VII EDR - 243 September 2022
Part 1

122

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "S" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "S" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E S

418000 E S

418300 E S

419000 E S

419100 E S

419200 E S

419300 E S

419500 E S

419600 E S

419700 E S

419900 E S

420100 E S

420190 E S

421000 E S

421100 E S

421200 E S

421500 E S

421512 E S

422100 E S

422200 E S

422300 E S

422500 E S

422512 E S

423000 E S

423100 E S

423200 E S

423300 E S

423400 E S

423500 E S

424000 E S

425100 E S

425200 E S

425300 E S

425400 E S

425500 E S

425512 E S

426000 E S

426100 E S

426200 E S

426300 E S

426400 E S

426500 E S

426600 E S

426700 E S

426800 E S

426900 E S

427100 E S

Bulletin No. 2022-16 VII EDR - 244 September 2022
Part 1

122

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "S" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "S" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E S

427500 E S

427600 E S

427700 E S

428300 E S

428500 E S

428600 E S

428700 E S

429000 E S

429500 E S

429590 E S

431000 E S

432000 E S

435000 E S

435100 E S

435190 E S

435400 E S

435500 E S

435600 E S

435700 E S

436000 E S

436001 E S

437000 E S

438200 E S

438300 E S

438400 E S

438500 E S

438700 E S

438800 E S

439000 E S

439100 E S

439190 E S

439200 E S

439300 E S

439400 E S

439401 E S

439402 E S

439412 E S

439432 E S

439500 E S

439502 E S

439504 E S

439600 E S

439700 E S

439701 E S

439702 E S

439703 E S

Bulletin No. 2022-16 VII EDR - 245 September 2022
Part 1

122

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "S" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "S" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E S

439800 E S

439801 E S

439900 E S

442000 E S

443000 E S

445000 E S

449000 E S

451000 E S

459000 E S

461000 E S

462000 E S

462090 E S

462091 E S

463500 E S

465000 E S

469000 E S

470000 E S

472000 E S

480100 E S

480200 E S

483100 E S

483200 E S

487100 E S

487200 E S

488100 E S

488200 E S

490100 E S

490200 E S

490800 E S

493100 E S

497100 E S

497200 E S

498100 E S

498200 E S

Bulletin No. 2022-16 VII EDR - 246 September 2022
Part 1

123

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E T 0

404400 E T

404700 E T

404800 E T

405000 E T

406000 E T

407000 E T

408100 E T

408200 E T

408300 E T

411100 E T

411200 E T

411300 E T

411400 E T

411500 E T

411600 E T

411601 E T

411700 E T

411800 E T

411900 E T

411910 E T

411912 E T

411990 E T

411991 E T

411992 E T

411993 E T

411994 E T

412000 E T

412050 E T

412100 E T

412200 E T

412250 E T

412300 E T

412400 E T

412500 E T

412600 E T

412700 E T

412800 E T

412900 E T

413000 E T

413100 E T

413120 E T

413200 E T

413300 E T

413400 E T

413415 E T

413500 E T

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "T" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "T" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 247 September 2022
Part 1

123

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "T" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "T" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E T

413700 E T

413800 E T

413810 E T

413900 E T

414000 E T

414100 E T

414120 E T

414200 E T

414201 E T

414202 E T

414203 E T

414300 E T

414400 E T

414500 E T

414600 E T

414700 E T

414800 E T

414900 E T

414910 E T

415000 E T

415100 E T

415200 E T

415300 E T

415400 E T

415500 E T

415700 E T

415730 E T

415800 E T

415900 E T

415901 E T

416000 E T

416500 E T

416512 E T

416600 E T

416612 E T

416700 E T

416712 E T

416800 E T

417000 E T

417100 E T

417200 E T

417300 E T

417400 E T

417500 E T

417590 E T

417600 E T

Bulletin No. 2022-16 VII EDR - 248 September 2022
Part 1

123

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "T" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "T" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E T

418000 E T

418300 E T

419000 E T

419100 E T

419200 E T

419300 E T

419500 E T

419600 E T

419700 E T

419900 E T

420100 E T

420190 E T

421000 E T

421100 E T

421200 E T

421500 E T

421512 E T

422100 E T

422200 E T

422300 E T

422500 E T

422512 E T

423000 E T

423100 E T

423200 E T

423300 E T

423400 E T

423500 E T

424000 E T

425100 E T

425200 E T

425300 E T

425400 E T

425500 E T

425512 E T

426000 E T

426100 E T

426200 E T

426300 E T

426400 E T

426500 E T

426600 E T

426700 E T

426800 E T

426900 E T

427100 E T

Bulletin No. 2022-16 VII EDR - 249 September 2022
Part 1

123

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "T" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "T" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E T

427500 E T

427600 E T

427700 E T

428300 E T

428500 E T

428600 E T

428700 E T

429000 E T

429500 E T

429590 E T

431000 E T

432000 E T

435000 E T

435100 E T

435190 E T

435400 E T

435500 E T

435600 E T

435700 E T

436000 E T

436001 E T

437000 E T

438200 E T

438300 E T

438400 E T

438500 E T

438700 E T

438800 E T

439000 E T

439100 E T

439190 E T

439200 E T

439300 E T

439400 E T

439401 E T

439402 E T

439412 E T

439432 E T

439500 E T

439502 E T

439504 E T

439600 E T

439700 E T

439701 E T

439702 E T

439703 E T

Bulletin No. 2022-16 VII EDR - 250 September 2022
Part 1

123

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "T" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "T" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E T

439800 E T

439801 E T

439900 E T

442000 E T

443000 E T

445000 E T

449000 E T

451000 E T

459000 E T

461000 E T

462000 E T

462090 E T

462091 E T

463500 E T

465000 E T

469000 E T

470000 E T

472000 E T

480100 E T

480200 E T

483100 E T

483200 E T

487100 E T

487200 E T

488100 E T

488200 E T

490100 E T

490200 E T

490800 E T

493100 E T

497100 E T

497200 E T

498100 E T

498200 E T

Bulletin No. 2022-16 VII EDR - 251 September 2022
Part 1

124

USSGL Account 

Number Begin/End Zero

310710 E 0

570010 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Appropriations Used and Expended Appropriations Edit (Disbursed)

USSGL account 310710 and USSGL account 570010 must equal the sum of zero.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 252 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 125

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 427100 - Actual Program Fund 

Subsidy Collected

+ COLLSBAJ

COLLSBSD

COLLUR

COLLURAJ

The sum of the BETCs-COLLSBSD, COLLSBAJ, COLLUR, COLLURAJ must equal the ending balances of USSGL 

427100-Actual Program Fund Subsidy Collected. This edit applies to financing accounts only (TAS with Financing 

Indicator of "D" or "G").

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Subsidy Collected

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 253 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 126

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426100 - Actual Collections of 

Business-Type Fees

+ FEECOLAJ

FEECOLL

The sum of the BETCs-FEECOLL, FEECOLAJ must equal the ending balance of USSGL 426100-Actual Collections of 

Business-Type Fees. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Fees Collected

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 254 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 127

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426200 - Actual Collections of 

Loan Principal

+ PRINREAJ

PRINREP

The sum of the BETCs-PRINREP, PRINREAJ must equal the ending balance of USSGL 426200-Actual Collections of 

Loan Principal. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Loan Principal Collected

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 255 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 128

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426300 - Actual Collections of 

Loan Interest

+ INTREP

INTREPAJ

The sum of the BETCs-INTREP, INTREPAJ must equal the ending balance of USSGL 426300-Actual Collections of 

Loan Interest. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Loan Interest Collected

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 256 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 129

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426500 - Actual Collections 

From Sale of Foreclosed 

Property

+ PFPCOLAJ

PFPCOLL

The sum of the BETCs-PFPCOLL, PFPCOLAJ must equal the ending balance of USSGL 426500-Actual Collections 

From Sale of Foreclosed Property. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or 

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Proceeds of Foreclosed Property Collected

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 257 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 130

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426400 - Actual Collections of 

Rent

+ RENTCOAJ

RENTCOLL

The sum of the BETCs-RENTCOLL, RENTCOAJ must equal the ending balance of USSGL 426400-Actual Collections 

of Rent. This edit applies to financing accounts only (TAS with Financing Indicator of "D" or "G").

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Rent Collected

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 258 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 131

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 427700 - Other Actual 

Collections - Federal/NonFederal Exception Sources

+ OACFED

OACFEDAJ

The sum of the BETCs-OACFED, OACFEDAJ must equal the ending balance of USSGL 427700-Other Actual 

Collections-Federal/Non-Federal Exception Sources. This edit applies to financing accounts only (TAS with Financing 

Indicator of "D" or "G").

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Other Federal Collections

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 259 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 132

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 426600 - Other Actual 

Business-Type Collections 

From Non-Federal Sources

+ ONFCOLAJ

ONFCOLL

The sum of the BETCs-ONFCOLL, ONFCOLAJ must equal the ending balance of USSGL 426600-Other Actual 

Business-Type Collections From Non-Federal Sources. This edit applies to financing accounts only (TAS with 

Financing Indicator of "D" or "G").

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Other Non-Federal Collections

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 260 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 133

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand BETC

USSGL account 310710 - Unexpended 

Appropriations - Used - 

Disbursed

+ DISBCA

USSGL account 1410 - Advances and 

Prepayments - Beginning

- DISBCAAJ

USSGL account 141000 - Advances and 

Prepayments - Ending

+ DISBUR

DISBURAJ

DISFCR

DISFCRAJ

DISGF

DISGFAJ

DISSUB

DISSUBAJ

TREADAJ

TREADIN

The sum of USSGL account 310710 and the change in USSGL account 141000, relative to appropriations from the 

General Fund, must equal the sum of the General Fund disbursement BETCs.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Disbursement From General Fund Appropriations

LS: Statement Line / SMAF

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 261 September 2022
Part 1

134

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E U 0

404400 E U

404700 E U

404800 E U

405000 E U

406000 E U

407000 E U

408100 E U

408200 E U

408300 E U

411100 E U

411200 E U

411300 E U

411400 E U

411500 E U

411600 E U

411601 E U

411700 E U

411800 E U

411900 E U

411910 E U

411912 E U

411990 E U

411991 E U

411992 E U

411993 E U

411994 E U

412000 E U

412050 E U

412100 E U

412200 E U

412250 E U

412300 E U

412400 E U

412500 E U

412600 E U

412700 E U

412800 E U

412900 E U

413000 E U

413100 E U

413120 E U

413200 E U

413300 E U

413400 E U

413415 E U

413500 E U

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "U" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "U" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 262 September 2022
Part 1

134

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "U" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "U" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E U

413700 E U

413800 E U

413810 E U

413900 E U

414000 E U

414100 E U

414120 E U

414200 E U

414201 E U

414202 E U

414203 E U

414300 E U

414400 E U

414500 E U

414600 E U

414700 E U

414800 E U

414900 E U

414910 E U

415000 E U

415100 E U

415200 E U

415300 E U

415400 E U

415500 E U

415700 E U

415730 E U

415800 E U

415900 E U

415901 E U

416000 E U

416500 E U

416512 E U

416600 E U

416612 E U

416700 E U

416712 E U

416800 E U

417000 E U

417100 E U

417200 E U

417300 E U

417400 E U

417500 E U

417590 E U

417600 E U

Bulletin No. 2022-16 VII EDR - 263 September 2022
Part 1

134

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "U" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "U" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E U

418000 E U

418300 E U

419000 E U

419100 E U

419200 E U

419300 E U

419500 E U

419600 E U

419700 E U

419900 E U

420100 E U

420190 E U

421000 E U

421100 E U

421200 E U

421500 E U

421512 E U

422100 E U

422200 E U

422300 E U

422500 E U

422512 E U

423000 E U

423100 E U

423200 E U

423300 E U

423400 E U

423500 E U

424000 E U

425100 E U

425200 E U

425300 E U

425400 E U

425500 E U

425512 E U

426000 E U

426100 E U

426200 E U

426300 E U

426400 E U

426500 E U

426600 E U

426700 E U

426800 E U

426900 E U

427100 E U

Bulletin No. 2022-16 VII EDR - 264 September 2022
Part 1

134

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "U" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "U" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E U

427500 E U

427600 E U

427700 E U

428300 E U

428500 E U

428600 E U

428700 E U

429000 E U

429500 E U

429590 E U

431000 E U

432000 E U

435000 E U

435100 E U

435190 E U

435400 E U

435500 E U

435600 E U

435700 E U

436000 E U

436001 E U

437000 E U

438200 E U

438300 E U

438400 E U

438500 E U

438700 E U

438800 E U

439000 E U

439100 E U

439190 E U

439200 E U

439300 E U

439400 E U

439401 E U

439402 E U

439412 E U

439432 E U

439500 E U

439502 E U

439504 E U

439600 E U

439700 E U

439701 E U

439702 E U

439703 E U

Bulletin No. 2022-16 VII EDR - 265 September 2022
Part 1

134

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "U" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "U" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E U

439800 E U

439801 E U

439900 E U

442000 E U

443000 E U

445000 E U

449000 E U

451000 E U

459000 E U

461000 E U

462000 E U

462090 E U

462091 E U

463500 E U

465000 E U

469000 E U

470000 E U

472000 E U

480100 E U

480200 E U

483100 E U

483200 E U

487100 E U

487200 E U

488100 E U

488200 E U

490100 E U

490200 E U

490800 E U

493100 E U

497100 E U

497200 E U

498100 E U

498200 E U

Bulletin No. 2022-16 VII EDR - 266 September 2022
Part 1

135

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E V 0

404400 E V

404700 E V

404800 E V

405000 E V

406000 E V

407000 E V

408100 E V

408200 E V

408300 E V

411100 E V

411200 E V

411300 E V

411400 E V

411500 E V

411600 E V

411601 E V

411700 E V

411800 E V

411900 E V

411910 E V

411912 E V

411990 E V

411991 E V

411992 E V

411993 E V

411994 E V

412000 E V

412050 E V

412100 E V

412200 E V

412250 E V

412300 E V

412400 E V

412500 E V

412600 E V

412700 E V

412800 E V

412900 E V

413000 E V

413100 E V

413120 E V

413200 E V

413300 E V

413400 E V

413415 E V

413500 E V

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "V" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "V" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 267 September 2022
Part 1

135

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "V" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "V" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E V

413700 E V

413800 E V

413810 E V

413900 E V

414000 E V

414100 E V

414120 E V

414200 E V

414201 E V

414202 E V

414203 E V

414300 E V

414400 E V

414500 E V

414600 E V

414700 E V

414800 E V

414900 E V

414910 E V

415000 E V

415100 E V

415200 E V

415300 E V

415400 E V

415500 E V

415700 E V

415730 E V

415800 E V

415900 E V

415901 E V

416000 E V

416500 E V

416512 E V

416600 E V

416612 E V

416700 E V

416712 E V

416800 E V

417000 E V

417100 E V

417200 E V

417300 E V

417400 E V

417500 E V

417590 E V

417600 E V

Bulletin No. 2022-16 VII EDR - 268 September 2022
Part 1

135

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "V" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "V" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E V

418000 E V

418300 E V

419000 E V

419100 E V

419200 E V

419300 E V

419500 E V

419600 E V

419700 E V

419900 E V

420100 E V

420190 E V

421000 E V

421100 E V

421200 E V

421500 E V

421512 E V

422100 E V

422200 E V

422300 E V

422500 E V

422512 E V

423000 E V

423100 E V

423200 E V

423300 E V

423400 E V

423500 E V

424000 E V

425100 E V

425200 E V

425300 E V

425400 E V

425500 E V

425512 E V

426000 E V

426100 E V

426200 E V

426300 E V

426400 E V

426500 E V

426600 E V

426700 E V

426800 E V

426900 E V

427100 E V

Bulletin No. 2022-16 VII EDR - 269 September 2022
Part 1

135

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "V" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "V" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E V

427500 E V

427600 E V

427700 E V

428300 E V

428500 E V

428600 E V

428700 E V

429000 E V

429500 E V

429590 E V

431000 E V

432000 E V

435000 E V

435100 E V

435190 E V

435400 E V

435500 E V

435600 E V

435700 E V

436000 E V

436001 E V

437000 E V

438200 E V

438300 E V

438400 E V

438500 E V

438700 E V

438800 E V

439000 E V

439100 E V

439190 E V

439200 E V

439300 E V

439400 E V

439401 E V

439402 E V

439412 E V

439432 E V

439500 E V

439502 E V

439504 E V

439600 E V

439700 E V

439701 E V

439702 E V

439703 E V

Bulletin No. 2022-16 VII EDR - 270 September 2022
Part 1

135

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "V" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "V" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E V

439800 E V

439801 E V

439900 E V

442000 E V

443000 E V

445000 E V

449000 E V

451000 E V

459000 E V

461000 E V

462000 E V

462090 E V

462091 E V

463500 E V

465000 E V

469000 E V

470000 E V

472000 E V

480100 E V

480200 E V

483100 E V

483200 E V

487100 E V

487200 E V

488100 E V

488200 E V

490100 E V

490200 E V

490800 E V

493100 E V

497100 E V

497200 E V

498100 E V

498200 E V

Bulletin No. 2022-16 VII EDR - 271 September 2022
Part 1

136

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E W 0

404400 E W

404700 E W

404800 E W

405000 E W

406000 E W

407000 E W

408100 E W

408200 E W

408300 E W

411100 E W

411200 E W

411300 E W

411400 E W

411500 E W

411600 E W

411601 E W

411700 E W

411800 E W

411900 E W

411910 E W

411912 E W

411990 E W

411991 E W

411992 E W

411993 E W

411994 E W

412000 E W

412050 E W

412100 E W

412200 E W

412250 E W

412300 E W

412400 E W

412500 E W

412600 E W

412700 E W

412800 E W

412900 E W

413000 E W

413100 E W

413120 E W

413200 E W

413300 E W

413400 E W

413415 E W

413500 E W

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "W" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "W" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 272 September 2022
Part 1

136

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "W" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "W" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E W

413700 E W

413800 E W

413810 E W

413900 E W

414000 E W

414100 E W

414120 E W

414200 E W

414201 E W

414202 E W

414203 E W

414300 E W

414400 E W

414500 E W

414600 E W

414700 E W

414800 E W

414900 E W

414910 E W

415000 E W

415100 E W

415200 E W

415300 E W

415400 E W

415500 E W

415700 E W

415730 E W

415800 E W

415900 E W

415901 E W

416000 E W

416500 E W

416512 E W

416600 E W

416612 E W

416700 E W

416712 E W

416800 E W

417000 E W

417100 E W

417200 E W

417300 E W

417400 E W

417500 E W

417590 E W

417600 E W

Bulletin No. 2022-16 VII EDR - 273 September 2022
Part 1

136

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "W" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "W" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E W

418000 E W

418300 E W

419000 E W

419100 E W

419200 E W

419300 E W

419500 E W

419600 E W

419700 E W

419900 E W

420100 E W

420190 E W

421000 E W

421100 E W

421200 E W

421500 E W

421512 E W

422100 E W

422200 E W

422300 E W

422500 E W

422512 E W

423000 E W

423100 E W

423200 E W

423300 E W

423400 E W

423500 E W

424000 E W

425100 E W

425200 E W

425300 E W

425400 E W

425500 E W

425512 E W

426000 E W

426100 E W

426200 E W

426300 E W

426400 E W

426500 E W

426600 E W

426700 E W

426800 E W

426900 E W

427100 E W

Bulletin No. 2022-16 VII EDR - 274 September 2022
Part 1

136

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "W" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "W" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E W

427500 E W

427600 E W

427700 E W

428300 E W

428500 E W

428600 E W

428700 E W

429000 E W

429500 E W

429590 E W

431000 E W

432000 E W

435000 E W

435100 E W

435190 E W

435400 E W

435500 E W

435600 E W

435700 E W

436000 E W

436001 E W

437000 E W

438200 E W

438300 E W

438400 E W

438500 E W

438700 E W

438800 E W

439000 E W

439100 E W

439190 E W

439200 E W

439300 E W

439400 E W

439401 E W

439402 E W

439412 E W

439432 E W

439500 E W

439502 E W

439504 E W

439600 E W

439700 E W

439701 E W

439702 E W

439703 E W

Bulletin No. 2022-16 VII EDR - 275 September 2022
Part 1

136

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "W" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "W" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E W

439800 E W

439801 E W

439900 E W

442000 E W

443000 E W

445000 E W

449000 E W

451000 E W

459000 E W

461000 E W

462000 E W

462090 E W

462091 E W

463500 E W

465000 E W

469000 E W

470000 E W

472000 E W

480100 E W

480200 E W

483100 E W

483200 E W

487100 E W

487200 E W

488100 E W

488200 E W

490100 E W

490200 E W

490800 E W

493100 E W

497100 E W

497200 E W

498100 E W

498200 E W

Bulletin No. 2022-16 VII EDR - 276 September 2022
Part 1

137

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E X 0

404400 E X

404700 E X

404800 E X

405000 E X

406000 E X

407000 E X

408100 E X

408200 E X

408300 E X

411100 E X

411200 E X

411300 E X

411400 E X

411500 E X

411600 E X

411601 E X

411700 E X

411800 E X

411900 E X

411910 E X

411912 E X

411990 E X

411991 E X

411992 E X

411993 E X

411994 E X

412000 E X

412050 E X

412100 E X

412200 E X

412250 E X

412300 E X

412400 E X

412500 E X

412600 E X

412700 E X

412800 E X

412900 E X

413000 E X

413100 E X

413120 E X

413200 E X

413300 E X

413400 E X

413415 E X

413500 E X

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "X" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "X" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 277 September 2022
Part 1

137

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "X" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "X" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E X

413700 E X

413800 E X

413810 E X

413900 E X

414000 E X

414100 E X

414120 E X

414200 E X

414201 E X

414202 E X

414203 E X

414300 E X

414400 E X

414500 E X

414600 E X

414700 E X

414800 E X

414900 E X

414910 E X

415000 E X

415100 E X

415200 E X

415300 E X

415400 E X

415500 E X

415700 E X

415730 E X

415800 E X

415900 E X

415901 E X

416000 E X

416500 E X

416512 E X

416600 E X

416612 E X

416700 E X

416712 E X

416800 E X

417000 E X

417100 E X

417200 E X

417300 E X

417400 E X

417500 E X

417590 E X

417600 E X

Bulletin No. 2022-16 VII EDR - 278 September 2022
Part 1

137

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "X" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "X" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E X

418000 E X

418300 E X

419000 E X

419100 E X

419200 E X

419300 E X

419500 E X

419600 E X

419700 E X

419900 E X

420100 E X

420190 E X

421000 E X

421100 E X

421200 E X

421500 E X

421512 E X

422100 E X

422200 E X

422300 E X

422500 E X

422512 E X

423000 E X

423100 E X

423200 E X

423300 E X

423400 E X

423500 E X

424000 E X

425100 E X

425200 E X

425300 E X

425400 E X

425500 E X

425512 E X

426000 E X

426100 E X

426200 E X

426300 E X

426400 E X

426500 E X

426600 E X

426700 E X

426800 E X

426900 E X

427100 E X

Bulletin No. 2022-16 VII EDR - 279 September 2022
Part 1

137

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "X" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "X" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E X

427500 E X

427600 E X

427700 E X

428300 E X

428500 E X

428600 E X

428700 E X

429000 E X

429500 E X

429590 E X

431000 E X

432000 E X

435000 E X

435100 E X

435190 E X

435400 E X

435500 E X

435600 E X

435700 E X

436000 E X

436001 E X

437000 E X

438200 E X

438300 E X

438400 E X

438500 E X

438700 E X

438800 E X

439000 E X

439100 E X

439190 E X

439200 E X

439300 E X

439400 E X

439401 E X

439402 E X

439412 E X

439432 E X

439500 E X

439502 E X

439504 E X

439600 E X

439700 E X

439701 E X

439702 E X

439703 E X

Bulletin No. 2022-16 VII EDR - 280 September 2022
Part 1

137

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "X" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "X" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E X

439800 E X

439801 E X

439900 E X

442000 E X

443000 E X

445000 E X

449000 E X

451000 E X

459000 E X

461000 E X

462000 E X

462090 E X

462091 E X

463500 E X

465000 E X

469000 E X

470000 E X

472000 E X

480100 E X

480200 E X

483100 E X

483200 E X

487100 E X

487200 E X

488100 E X

488200 E X

490100 E X

490200 E X

490800 E X

493100 E X

497100 E X

497200 E X

498100 E X

498200 E X

Bulletin No. 2022-16 VII EDR - 281 September 2022
Part 1

138

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E Y 0

404400 E Y

404700 E Y

404800 E Y

405000 E Y

406000 E Y

407000 E Y

408100 E Y

408200 E Y

408300 E Y

411100 E Y

411200 E Y

411300 E Y

411400 E Y

411500 E Y

411600 E Y

411601 E Y

411700 E Y

411800 E Y

411900 E Y

411910 E Y

411912 E Y

411990 E Y

411991 E Y

411992 E Y

411993 E Y

411994 E Y

412000 E Y

412050 E Y

412100 E Y

412200 E Y

412250 E Y

412300 E Y

412400 E Y

412500 E Y

412600 E Y

412700 E Y

412800 E Y

412900 E Y

413000 E Y

413100 E Y

413120 E Y

413200 E Y

413300 E Y

413400 E Y

413415 E Y

413500 E Y

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "Y" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 282 September 2022
Part 1

138

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "Y" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E Y

413700 E Y

413800 E Y

413810 E Y

413900 E Y

414000 E Y

414100 E Y

414120 E Y

414200 E Y

414201 E Y

414202 E Y

414203 E Y

414300 E Y

414400 E Y

414500 E Y

414600 E Y

414700 E Y

414800 E Y

414900 E Y

414910 E Y

415000 E Y

415100 E Y

415200 E Y

415300 E Y

415400 E Y

415500 E Y

415700 E Y

415730 E Y

415800 E Y

415900 E Y

415901 E Y

416000 E Y

416500 E Y

416512 E Y

416600 E Y

416612 E Y

416700 E Y

416712 E Y

416800 E Y

417000 E Y

417100 E Y

417200 E Y

417300 E Y

417400 E Y

417500 E Y

417590 E Y

417600 E Y

Bulletin No. 2022-16 VII EDR - 283 September 2022
Part 1

138

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "Y" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E Y

418000 E Y

418300 E Y

419000 E Y

419100 E Y

419200 E Y

419300 E Y

419500 E Y

419600 E Y

419700 E Y

419900 E Y

420100 E Y

420190 E Y

421000 E Y

421100 E Y

421200 E Y

421500 E Y

421512 E Y

422100 E Y

422200 E Y

422300 E Y

422500 E Y

422512 E Y

423000 E Y

423100 E Y

423200 E Y

423300 E Y

423400 E Y

423500 E Y

424000 E Y

425100 E Y

425200 E Y

425300 E Y

425400 E Y

425500 E Y

425512 E Y

426000 E Y

426100 E Y

426200 E Y

426300 E Y

426400 E Y

426500 E Y

426600 E Y

426700 E Y

426800 E Y

426900 E Y

427100 E Y

Bulletin No. 2022-16 VII EDR - 284 September 2022
Part 1

138

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "Y" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E Y

427500 E Y

427600 E Y

427700 E Y

428300 E Y

428500 E Y

428600 E Y

428700 E Y

429000 E Y

429500 E Y

429590 E Y

431000 E Y

432000 E Y

435000 E Y

435100 E Y

435190 E Y

435400 E Y

435500 E Y

435600 E Y

435700 E Y

436000 E Y

436001 E Y

437000 E Y

438200 E Y

438300 E Y

438400 E Y

438500 E Y

438700 E Y

438800 E Y

439000 E Y

439100 E Y

439190 E Y

439200 E Y

439300 E Y

439400 E Y

439401 E Y

439402 E Y

439412 E Y

439432 E Y

439500 E Y

439502 E Y

439504 E Y

439600 E Y

439700 E Y

439701 E Y

439702 E Y

439703 E Y

Bulletin No. 2022-16 VII EDR - 285 September 2022
Part 1

138

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "Y" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Y" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E Y

439800 E Y

439801 E Y

439900 E Y

442000 E Y

443000 E Y

445000 E Y

449000 E Y

451000 E Y

459000 E Y

461000 E Y

462000 E Y

462090 E Y

462091 E Y

463500 E Y

465000 E Y

469000 E Y

470000 E Y

472000 E Y

480100 E Y

480200 E Y

483100 E Y

483200 E Y

487100 E Y

487200 E Y

488100 E Y

488200 E Y

490100 E Y

490200 E Y

490800 E Y

493100 E Y

497100 E Y

497200 E Y

498100 E Y

498200 E Y

Bulletin No. 2022-16 VII EDR - 286 September 2022
Part 1

139

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E Z 0

404400 E Z

404700 E Z

404800 E Z

405000 E Z

406000 E Z

407000 E Z

408100 E Z

408200 E Z

408300 E Z

411100 E Z

411200 E Z

411300 E Z

411400 E Z

411500 E Z

411600 E Z

411601 E Z

411700 E Z

411800 E Z

411900 E Z

411910 E Z

411912 E Z

411990 E Z

411991 E Z

411992 E Z

411993 E Z

411994 E Z

412000 E Z

412050 E Z

412100 E Z

412200 E Z

412250 E Z

412300 E Z

412400 E Z

412500 E Z

412600 E Z

412700 E Z

412800 E Z

412900 E Z

413000 E Z

413100 E Z

413120 E Z

413200 E Z

413300 E Z

413400 E Z

413415 E Z

413500 E Z

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "Z" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 287 September 2022
Part 1

139

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "Z" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E Z

413700 E Z

413800 E Z

413810 E Z

413900 E Z

414000 E Z

414100 E Z

414120 E Z

414200 E Z

414201 E Z

414202 E Z

414203 E Z

414300 E Z

414400 E Z

414500 E Z

414600 E Z

414700 E Z

414800 E Z

414900 E Z

414910 E Z

415000 E Z

415100 E Z

415200 E Z

415300 E Z

415400 E Z

415500 E Z

415700 E Z

415730 E Z

415800 E Z

415900 E Z

415901 E Z

416000 E Z

416500 E Z

416512 E Z

416600 E Z

416612 E Z

416700 E Z

416712 E Z

416800 E Z

417000 E Z

417100 E Z

417200 E Z

417300 E Z

417400 E Z

417500 E Z

417590 E Z

417600 E Z

Bulletin No. 2022-16 VII EDR - 288 September 2022
Part 1

139

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "Z" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E Z

418000 E Z

418300 E Z

419000 E Z

419100 E Z

419200 E Z

419300 E Z

419500 E Z

419600 E Z

419700 E Z

419900 E Z

420100 E Z

420190 E Z

421000 E Z

421100 E Z

421200 E Z

421500 E Z

421512 E Z

422100 E Z

422200 E Z

422300 E Z

422500 E Z

422512 E Z

423000 E Z

423100 E Z

423200 E Z

423300 E Z

423400 E Z

423500 E Z

424000 E Z

425100 E Z

425200 E Z

425300 E Z

425400 E Z

425500 E Z

425512 E Z

426000 E Z

426100 E Z

426200 E Z

426300 E Z

426400 E Z

426500 E Z

426600 E Z

426700 E Z

426800 E Z

426900 E Z

427100 E Z

Bulletin No. 2022-16 VII EDR - 289 September 2022
Part 1

139

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "Z" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E Z

427500 E Z

427600 E Z

427700 E Z

428300 E Z

428500 E Z

428600 E Z

428700 E Z

429000 E Z

429500 E Z

429590 E Z

431000 E Z

432000 E Z

435000 E Z

435100 E Z

435190 E Z

435400 E Z

435500 E Z

435600 E Z

435700 E Z

436000 E Z

436001 E Z

437000 E Z

438200 E Z

438300 E Z

438400 E Z

438500 E Z

438700 E Z

438800 E Z

439000 E Z

439100 E Z

439190 E Z

439200 E Z

439300 E Z

439400 E Z

439401 E Z

439402 E Z

439412 E Z

439432 E Z

439500 E Z

439502 E Z

439504 E Z

439600 E Z

439700 E Z

439701 E Z

439702 E Z

439703 E Z

Bulletin No. 2022-16 VII EDR - 290 September 2022
Part 1

139

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "Z" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "Z" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E Z

439800 E Z

439801 E Z

439900 E Z

442000 E Z

443000 E Z

445000 E Z

449000 E Z

451000 E Z

459000 E Z

461000 E Z

462000 E Z

462090 E Z

462091 E Z

463500 E Z

465000 E Z

469000 E Z

470000 E Z

472000 E Z

480100 E Z

480200 E Z

483100 E Z

483200 E Z

487100 E Z

487200 E Z

488100 E Z

488200 E Z

490100 E Z

490200 E Z

490800 E Z

493100 E Z

497100 E Z

497200 E Z

498100 E Z

498200 E Z

Bulletin No. 2022-16 VII EDR - 291 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 140

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

5311 - Direct unobligated 

balance, start of year

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 5311 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 292 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 141

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

5312 - Reimbursable 

unobligated balance, start of 

year

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 5312 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 293 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 142

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

5313 - Discretionary 

unobligated balance, start of 

year

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 5313 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 294 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 143

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

5314 - Mandatory unobligated 

balance, start of year

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 5314 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 295 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 144

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

5321 - Direct unobligated 

balance, end of year 

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 5321 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 296 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 145

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

5322 - Reimbursable 

unobligated balance, end of 

year 

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 5322 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 297 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 146

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

5323 - Discretionary 

unobligated balance, end of 

year

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 5323 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 298 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 147

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

5324 - Mandatory unobligated 

balance, end of year

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 5324 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 299 September 2022
Part 1

156

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E 1 0

404400 E 1

404700 E 1

404800 E 1

405000 E 1

406000 E 1

407000 E 1

408100 E 1

408200 E 1

408300 E 1

411100 E 1

411200 E 1

411300 E 1

411400 E 1

411500 E 1

411600 E 1

411601 E 1

411700 E 1

411800 E 1

411900 E 1

411910 E 1

411912 E 1

411990 E 1

411991 E 1

411992 E 1

411993 E 1

411994 E 1

412000 E 1

412050 E 1

412100 E 1

412200 E 1

412250 E 1

412300 E 1

412400 E 1

412500 E 1

412600 E 1

412700 E 1

412800 E 1

412900 E 1

413000 E 1

413100 E 1

413120 E 1

413200 E 1

413300 E 1

413400 E 1

413415 E 1

413500 E 1

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "1" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "1" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 300 September 2022
Part 1

156

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "1" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "1" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E 1

413700 E 1

413800 E 1

413810 E 1

413900 E 1

414000 E 1

414100 E 1

414120 E 1

414200 E 1

414201 E 1

414202 E 1

414203 E 1

414300 E 1

414400 E 1

414500 E 1

414600 E 1

414700 E 1

414800 E 1

414900 E 1

414910 E 1

415000 E 1

415100 E 1

415200 E 1

415300 E 1

415400 E 1

415500 E 1

415700 E 1

415730 E 1

415800 E 1

415900 E 1

415901 E 1

416000 E 1

416500 E 1

416512 E 1

416600 E 1

416612 E 1

416700 E 1

416712 E 1

416800 E 1

417000 E 1

417100 E 1

417200 E 1

417300 E 1

417400 E 1

417500 E 1

417590 E 1

417600 E 1

Bulletin No. 2022-16 VII EDR - 301 September 2022
Part 1

156

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "1" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "1" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E 1

418000 E 1

418300 E 1

419000 E 1

419100 E 1

419200 E 1

419300 E 1

419500 E 1

419600 E 1

419700 E 1

419900 E 1

420100 E 1

420190 E 1

421000 E 1

421100 E 1

421200 E 1

421500 E 1

421512 E 1

422100 E 1

422200 E 1

422300 E 1

422500 E 1

422512 E 1

423000 E 1

423100 E 1

423200 E 1

423300 E 1

423400 E 1

423500 E 1

424000 E 1

425100 E 1

425200 E 1

425300 E 1

425400 E 1

425500 E 1

425512 E 1

426000 E 1

426100 E 1

426200 E 1

426300 E 1

426400 E 1

426500 E 1

426600 E 1

426700 E 1

426800 E 1

426900 E 1

427100 E 1

Bulletin No. 2022-16 VII EDR - 302 September 2022
Part 1

156

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "1" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "1" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E 1

427500 E 1

427600 E 1

427700 E 1

428300 E 1

428500 E 1

428600 E 1

428700 E 1

429000 E 1

429500 E 1

429590 E 1

431000 E 1

432000 E 1

435000 E 1

435100 E 1

435190 E 1

435400 E 1

435500 E 1

435600 E 1

435700 E 1

436000 E 1

436001 E 1

437000 E 1

438200 E 1

438300 E 1

438400 E 1

438500 E 1

438700 E 1

438800 E 1

439000 E 1

439100 E 1

439190 E 1

439200 E 1

439300 E 1

439400 E 1

439401 E 1

439402 E 1

439412 E 1

439432 E 1

439500 E 1

439502 E 1

439504 E 1

439600 E 1

439700 E 1

439701 E 1

439702 E 1

439703 E 1

Bulletin No. 2022-16 VII EDR - 303 September 2022
Part 1

156

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "1" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "1" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E 1

439800 E 1

439801 E 1

439900 E 1

442000 E 1

443000 E 1

445000 E 1

449000 E 1

451000 E 1

459000 E 1

461000 E 1

462000 E 1

462090 E 1

462091 E 1

463500 E 1

465000 E 1

469000 E 1

470000 E 1

472000 E 1

480100 E 1

480200 E 1

483100 E 1

483200 E 1

487100 E 1

487200 E 1

488100 E 1

488200 E 1

490100 E 1

490200 E 1

490800 E 1

493100 E 1

497100 E 1

497200 E 1

498100 E 1

498200 E 1

Bulletin No. 2022-16 VII EDR - 304 September 2022
Part 1

157

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E 2 0

404400 E 2

404700 E 2

404800 E 2

405000 E 2

406000 E 2

407000 E 2

408100 E 2

408200 E 2

408300 E 2

411100 E 2

411200 E 2

411300 E 2

411400 E 2

411500 E 2

411600 E 2

411601 E 2

411700 E 2

411800 E 2

411900 E 2

411910 E 2

411912 E 2

411990 E 2

411991 E 2

411992 E 2

411993 E 2

411994 E 2

412000 E 2

412050 E 2

412100 E 2

412200 E 2

412250 E 2

412300 E 2

412400 E 2

412500 E 2

412600 E 2

412700 E 2

412800 E 2

412900 E 2

413000 E 2

413100 E 2

413120 E 2

413200 E 2

413300 E 2

413400 E 2

413415 E 2

413500 E 2

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "2" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "2" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 305 September 2022
Part 1

157

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "2" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "2" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E 2

413700 E 2

413800 E 2

413810 E 2

413900 E 2

414000 E 2

414100 E 2

414120 E 2

414200 E 2

414201 E 2

414202 E 2

414203 E 2

414300 E 2

414400 E 2

414500 E 2

414600 E 2

414700 E 2

414800 E 2

414900 E 2

414910 E 2

415000 E 2

415100 E 2

415200 E 2

415300 E 2

415400 E 2

415500 E 2

415700 E 2

415730 E 2

415800 E 2

415900 E 2

415901 E 2

416000 E 2

416500 E 2

416512 E 2

416600 E 2

416612 E 2

416700 E 2

416712 E 2

416800 E 2

417000 E 2

417100 E 2

417200 E 2

417300 E 2

417400 E 2

417500 E 2

417590 E 2

417600 E 2

Bulletin No. 2022-16 VII EDR - 306 September 2022
Part 1

157

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "2" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "2" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E 2

418000 E 2

418300 E 2

419000 E 2

419100 E 2

419200 E 2

419300 E 2

419500 E 2

419600 E 2

419700 E 2

419900 E 2

420100 E 2

420190 E 2

421000 E 2

421100 E 2

421200 E 2

421500 E 2

421512 E 2

422100 E 2

422200 E 2

422300 E 2

422500 E 2

422512 E 2

423000 E 2

423100 E 2

423200 E 2

423300 E 2

423400 E 2

423500 E 2

424000 E 2

425100 E 2

425200 E 2

425300 E 2

425400 E 2

425500 E 2

425512 E 2

426000 E 2

426100 E 2

426200 E 2

426300 E 2

426400 E 2

426500 E 2

426600 E 2

426700 E 2

426800 E 2

426900 E 2

427100 E 2

Bulletin No. 2022-16 VII EDR - 307 September 2022
Part 1

157

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "2" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "2" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E 2

427500 E 2

427600 E 2

427700 E 2

428300 E 2

428500 E 2

428600 E 2

428700 E 2

429000 E 2

429500 E 2

429590 E 2

431000 E 2

432000 E 2

435000 E 2

435100 E 2

435190 E 2

435400 E 2

435500 E 2

435600 E 2

435700 E 2

436000 E 2

436001 E 2

437000 E 2

438200 E 2

438300 E 2

438400 E 2

438500 E 2

438700 E 2

438800 E 2

439000 E 2

439100 E 2

439190 E 2

439200 E 2

439300 E 2

439400 E 2

439401 E 2

439402 E 2

439412 E 2

439432 E 2

439500 E 2

439502 E 2

439504 E 2

439600 E 2

439700 E 2

439701 E 2

439702 E 2

439703 E 2

Bulletin No. 2022-16 VII EDR - 308 September 2022
Part 1

157

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "2" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "2" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E 2

439800 E 2

439801 E 2

439900 E 2

442000 E 2

443000 E 2

445000 E 2

449000 E 2

451000 E 2

459000 E 2

461000 E 2

462000 E 2

462090 E 2

462091 E 2

463500 E 2

465000 E 2

469000 E 2

470000 E 2

472000 E 2

480100 E 2

480200 E 2

483100 E 2

483200 E 2

487100 E 2

487200 E 2

488100 E 2

488200 E 2

490100 E 2

490200 E 2

490800 E 2

493100 E 2

497100 E 2

497200 E 2

498100 E 2

498200 E 2

Bulletin No. 2022-16 VII EDR - 309 September 2022
Part 1

158

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E 3 0

404400 E 3

404700 E 3

404800 E 3

405000 E 3

406000 E 3

407000 E 3

408100 E 3

408200 E 3

408300 E 3

411100 E 3

411200 E 3

411300 E 3

411400 E 3

411500 E 3

411600 E 3

411601 E 3

411700 E 3

411800 E 3

411900 E 3

411910 E 3

411912 E 3

411990 E 3

411991 E 3

411992 E 3

411993 E 3

411994 E 3

412000 E 3

412050 E 3

412100 E 3

412200 E 3

412250 E 3

412300 E 3

412400 E 3

412500 E 3

412600 E 3

412700 E 3

412800 E 3

412900 E 3

413000 E 3

413100 E 3

413120 E 3

413200 E 3

413300 E 3

413400 E 3

413415 E 3

413500 E 3

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "3" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "3" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 310 September 2022
Part 1

158

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "3" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "3" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E 3

413700 E 3

413800 E 3

413810 E 3

413900 E 3

414000 E 3

414100 E 3

414120 E 3

414200 E 3

414201 E 3

414202 E 3

414203 E 3

414300 E 3

414400 E 3

414500 E 3

414600 E 3

414700 E 3

414800 E 3

414900 E 3

414910 E 3

415000 E 3

415100 E 3

415200 E 3

415300 E 3

415400 E 3

415500 E 3

415700 E 3

415730 E 3

415800 E 3

415900 E 3

415901 E 3

416000 E 3

416500 E 3

416512 E 3

416600 E 3

416612 E 3

416700 E 3

416712 E 3

416800 E 3

417000 E 3

417100 E 3

417200 E 3

417300 E 3

417400 E 3

417500 E 3

417590 E 3

417600 E 3

Bulletin No. 2022-16 VII EDR - 311 September 2022
Part 1

158

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "3" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "3" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E 3

418000 E 3

418300 E 3

419000 E 3

419100 E 3

419200 E 3

419300 E 3

419500 E 3

419600 E 3

419700 E 3

419900 E 3

420100 E 3

420190 E 3

421000 E 3

421100 E 3

421200 E 3

421500 E 3

421512 E 3

422100 E 3

422200 E 3

422300 E 3

422500 E 3

422512 E 3

423000 E 3

423100 E 3

423200 E 3

423300 E 3

423400 E 3

423500 E 3

424000 E 3

425100 E 3

425200 E 3

425300 E 3

425400 E 3

425500 E 3

425512 E 3

426000 E 3

426100 E 3

426200 E 3

426300 E 3

426400 E 3

426500 E 3

426600 E 3

426700 E 3

426800 E 3

426900 E 3

427100 E 3

Bulletin No. 2022-16 VII EDR - 312 September 2022
Part 1

158

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "3" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "3" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E 3

427500 E 3

427600 E 3

427700 E 3

428300 E 3

428500 E 3

428600 E 3

428700 E 3

429000 E 3

429500 E 3

429590 E 3

431000 E 3

432000 E 3

435000 E 3

435100 E 3

435190 E 3

435400 E 3

435500 E 3

435600 E 3

435700 E 3

436000 E 3

436001 E 3

437000 E 3

438200 E 3

438300 E 3

438400 E 3

438500 E 3

438700 E 3

438800 E 3

439000 E 3

439100 E 3

439190 E 3

439200 E 3

439300 E 3

439400 E 3

439401 E 3

439402 E 3

439412 E 3

439432 E 3

439500 E 3

439502 E 3

439504 E 3

439600 E 3

439700 E 3

439701 E 3

439702 E 3

439703 E 3

Bulletin No. 2022-16 VII EDR - 313 September 2022
Part 1

158

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "3" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "3" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E 3

439800 E 3

439801 E 3

439900 E 3

442000 E 3

443000 E 3

445000 E 3

449000 E 3

451000 E 3

459000 E 3

461000 E 3

462000 E 3

462090 E 3

462091 E 3

463500 E 3

465000 E 3

469000 E 3

470000 E 3

472000 E 3

480100 E 3

480200 E 3

483100 E 3

483200 E 3

487100 E 3

487200 E 3

488100 E 3

488200 E 3

490100 E 3

490200 E 3

490800 E 3

493100 E 3

497100 E 3

497200 E 3

498100 E 3

498200 E 3

Bulletin No. 2022-16 VII EDR - 314 September 2022
Part 1

159

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E 4 0

404400 E 4

404700 E 4

404800 E 4

405000 E 4

406000 E 4

407000 E 4

408100 E 4

408200 E 4

408300 E 4

411100 E 4

411200 E 4

411300 E 4

411400 E 4

411500 E 4

411600 E 4

411601 E 4

411700 E 4

411800 E 4

411900 E 4

411910 E 4

411912 E 4

411990 E 4

411991 E 4

411992 E 4

411993 E 4

411994 E 4

412000 E 4

412050 E 4

412100 E 4

412200 E 4

412250 E 4

412300 E 4

412400 E 4

412500 E 4

412600 E 4

412700 E 4

412800 E 4

412900 E 4

413000 E 4

413100 E 4

413120 E 4

413200 E 4

413300 E 4

413400 E 4

413415 E 4

413500 E 4

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "4" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "4" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 315 September 2022
Part 1

159

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "4" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "4" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E 4

413700 E 4

413800 E 4

413810 E 4

413900 E 4

414000 E 4

414100 E 4

414120 E 4

414200 E 4

414201 E 4

414202 E 4

414203 E 4

414300 E 4

414400 E 4

414500 E 4

414600 E 4

414700 E 4

414800 E 4

414900 E 4

414910 E 4

415000 E 4

415100 E 4

415200 E 4

415300 E 4

415400 E 4

415500 E 4

415700 E 4

415730 E 4

415800 E 4

415900 E 4

415901 E 4

416000 E 4

416500 E 4

416512 E 4

416600 E 4

416612 E 4

416700 E 4

416712 E 4

416800 E 4

417000 E 4

417100 E 4

417200 E 4

417300 E 4

417400 E 4

417500 E 4

417590 E 4

417600 E 4

Bulletin No. 2022-16 VII EDR - 316 September 2022
Part 1

159

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "4" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "4" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E 4

418000 E 4

418300 E 4

419000 E 4

419100 E 4

419200 E 4

419300 E 4

419500 E 4

419600 E 4

419700 E 4

419900 E 4

420100 E 4

420190 E 4

421000 E 4

421100 E 4

421200 E 4

421500 E 4

421512 E 4

422100 E 4

422200 E 4

422300 E 4

422500 E 4

422512 E 4

423000 E 4

423100 E 4

423200 E 4

423300 E 4

423400 E 4

423500 E 4

424000 E 4

425100 E 4

425200 E 4

425300 E 4

425400 E 4

425500 E 4

425512 E 4

426000 E 4

426100 E 4

426200 E 4

426300 E 4

426400 E 4

426500 E 4

426600 E 4

426700 E 4

426800 E 4

426900 E 4

427100 E 4

Bulletin No. 2022-16 VII EDR - 317 September 2022
Part 1

159

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "4" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "4" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E 4

427500 E 4

427600 E 4

427700 E 4

428300 E 4

428500 E 4

428600 E 4

428700 E 4

429000 E 4

429500 E 4

429590 E 4

431000 E 4

432000 E 4

435000 E 4

435100 E 4

435190 E 4

435400 E 4

435500 E 4

435600 E 4

435700 E 4

436000 E 4

436001 E 4

437000 E 4

438200 E 4

438300 E 4

438400 E 4

438500 E 4

438700 E 4

438800 E 4

439000 E 4

439100 E 4

439190 E 4

439200 E 4

439300 E 4

439400 E 4

439401 E 4

439402 E 4

439412 E 4

439432 E 4

439500 E 4

439502 E 4

439504 E 4

439600 E 4

439700 E 4

439701 E 4

439702 E 4

439703 E 4

Bulletin No. 2022-16 VII EDR - 318 September 2022
Part 1

159

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "4" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "4" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E 4

439800 E 4

439801 E 4

439900 E 4

442000 E 4

443000 E 4

445000 E 4

449000 E 4

451000 E 4

459000 E 4

461000 E 4

462000 E 4

462090 E 4

462091 E 4

463500 E 4

465000 E 4

469000 E 4

470000 E 4

472000 E 4

480100 E 4

480200 E 4

483100 E 4

483200 E 4

487100 E 4

487200 E 4

488100 E 4

488200 E 4

490100 E 4

490200 E 4

490800 E 4

493100 E 4

497100 E 4

497200 E 4

498100 E 4

498200 E 4

Bulletin No. 2022-16 VII EDR - 319 September 2022
Part 1

160

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E 5 0

404400 E 5

404700 E 5

404800 E 5

405000 E 5

406000 E 5

407000 E 5

408100 E 5

408200 E 5

408300 E 5

411100 E 5

411200 E 5

411300 E 5

411400 E 5

411500 E 5

411600 E 5

411601 E 5

411700 E 5

411800 E 5

411900 E 5

411910 E 5

411912 E 5

411990 E 5

411991 E 5

411992 E 5

411993 E 5

411994 E 5

412000 E 5

412050 E 5

412100 E 5

412200 E 5

412250 E 5

412300 E 5

412400 E 5

412500 E 5

412600 E 5

412700 E 5

412800 E 5

412900 E 5

413000 E 5

413100 E 5

413120 E 5

413200 E 5

413300 E 5

413400 E 5

413415 E 5

413500 E 5

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "5" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "5" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 320 September 2022
Part 1

160

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "5" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "5" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E 5

413700 E 5

413800 E 5

413810 E 5

413900 E 5

414000 E 5

414100 E 5

414120 E 5

414200 E 5

414201 E 5

414202 E 5

414203 E 5

414300 E 5

414400 E 5

414500 E 5

414600 E 5

414700 E 5

414800 E 5

414900 E 5

414910 E 5

415000 E 5

415100 E 5

415200 E 5

415300 E 5

415400 E 5

415500 E 5

415700 E 5

415730 E 5

415800 E 5

415900 E 5

415901 E 5

416000 E 5

416500 E 5

416512 E 5

416600 E 5

416612 E 5

416700 E 5

416712 E 5

416800 E 5

417000 E 5

417100 E 5

417200 E 5

417300 E 5

417400 E 5

417500 E 5

417590 E 5

417600 E 5

Bulletin No. 2022-16 VII EDR - 321 September 2022
Part 1

160

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "5" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "5" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E 5

418000 E 5

418300 E 5

419000 E 5

419100 E 5

419200 E 5

419300 E 5

419500 E 5

419600 E 5

419700 E 5

419900 E 5

420100 E 5

420190 E 5

421000 E 5

421100 E 5

421200 E 5

421500 E 5

421512 E 5

422100 E 5

422200 E 5

422300 E 5

422500 E 5

422512 E 5

423000 E 5

423100 E 5

423200 E 5

423300 E 5

423400 E 5

423500 E 5

424000 E 5

425100 E 5

425200 E 5

425300 E 5

425400 E 5

425500 E 5

425512 E 5

426000 E 5

426100 E 5

426200 E 5

426300 E 5

426400 E 5

426500 E 5

426600 E 5

426700 E 5

426800 E 5

426900 E 5

427100 E 5

Bulletin No. 2022-16 VII EDR - 322 September 2022
Part 1

160

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "5" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "5" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E 5

427500 E 5

427600 E 5

427700 E 5

428300 E 5

428500 E 5

428600 E 5

428700 E 5

429000 E 5

429500 E 5

429590 E 5

431000 E 5

432000 E 5

435000 E 5

435100 E 5

435190 E 5

435400 E 5

435500 E 5

435600 E 5

435700 E 5

436000 E 5

436001 E 5

437000 E 5

438200 E 5

438300 E 5

438400 E 5

438500 E 5

438700 E 5

438800 E 5

439000 E 5

439100 E 5

439190 E 5

439200 E 5

439300 E 5

439400 E 5

439401 E 5

439402 E 5

439412 E 5

439432 E 5

439500 E 5

439502 E 5

439504 E 5

439600 E 5

439700 E 5

439701 E 5

439702 E 5

439703 E 5

Bulletin No. 2022-16 VII EDR - 323 September 2022
Part 1

160

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "5" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "5" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E 5

439800 E 5

439801 E 5

439900 E 5

442000 E 5

443000 E 5

445000 E 5

449000 E 5

451000 E 5

459000 E 5

461000 E 5

462000 E 5

462090 E 5

462091 E 5

463500 E 5

465000 E 5

469000 E 5

470000 E 5

472000 E 5

480100 E 5

480200 E 5

483100 E 5

483200 E 5

487100 E 5

487200 E 5

488100 E 5

488200 E 5

490100 E 5

490200 E 5

490800 E 5

493100 E 5

497100 E 5

497200 E 5

498100 E 5

498200 E 5

Bulletin No. 2022-16 VII EDR - 324 September 2022
Part 1

161

USSGL Account 

Number Begin/End Zero

480100 E 0

483100 E

487100 E

488100 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for undelivered orders - obligations, unpaid

The sum of the USSGL accounts must be less than zero.

SZ: USSGL / Zero

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 325 September 2022
Part 1

162

USSGL Account 

Number Begin/End Zero

490100 E 0

493100 E

497100 E

498100 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for delivered orders - obligations, unpaid

The sum of the USSGL accounts must be less than zero.

SZ: USSGL / Zero

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 326 September 2022
Part 1

163

USSGL 

Account 

Number Begin/End

USSGL 

Account 

Number Begin/End

408100 E 419500 E

408200 E

408300 E

423000 E

423200 E

423300 E

423400 E

483100 E

483200 E

493100 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Transfer of Obligated Balances

Various obligated balance transfers must equal the contra obligated balance transfer.

SS: USSGL / USSGL

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Bulletin No. 2022-16 VII EDR - 327 September 2022
Part 1

164

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E 6 0

404400 E 6

404700 E 6

404800 E 6

405000 E 6

406000 E 6

407000 E 6

408100 E 6

408200 E 6

408300 E 6

411100 E 6

411200 E 6

411300 E 6

411400 E 6

411500 E 6

411600 E 6

411601 E 6

411700 E 6

411800 E 6

411900 E 6

411910 E 6

411912 E 6

411990 E 6

411991 E 6

411992 E 6

411993 E 6

411994 E 6

412000 E 6

412050 E 6

412100 E 6

412200 E 6

412250 E 6

412300 E 6

412400 E 6

412500 E 6

412600 E 6

412700 E 6

412800 E 6

412900 E 6

413000 E 6

413100 E 6

413120 E 6

413200 E 6

413300 E 6

413400 E 6

413415 E 6

413500 E 6

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "6" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "6" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 328 September 2022
Part 1

164

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "6" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "6" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E 6

413700 E 6

413800 E 6

413810 E 6

413900 E 6

414000 E 6

414100 E 6

414120 E 6

414200 E 6

414201 E 6

414202 E 6

414203 E 6

414300 E 6

414400 E 6

414500 E 6

414600 E 6

414700 E 6

414800 E 6

414900 E 6

414910 E 6

415000 E 6

415100 E 6

415200 E 6

415300 E 6

415400 E 6

415500 E 6

415700 E 6

415730 E 6

415800 E 6

415900 E 6

415901 E 6

416000 E 6

416500 E 6

416512 E 6

416600 E 6

416612 E 6

416700 E 6

416712 E 6

416800 E 6

417000 E 6

417100 E 6

417200 E 6

417300 E 6

417400 E 6

417500 E 6

417590 E 6

417600 E 6

Bulletin No. 2022-16 VII EDR - 329 September 2022
Part 1

164

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "6" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "6" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E 6

418000 E 6

418300 E 6

419000 E 6

419100 E 6

419200 E 6

419300 E 6

419500 E 6

419600 E 6

419700 E 6

419900 E 6

420100 E 6

420190 E 6

421000 E 6

421100 E 6

421200 E 6

421500 E 6

421512 E 6

422100 E 6

422200 E 6

422300 E 6

422500 E 6

422512 E 6

423000 E 6

423100 E 6

423200 E 6

423300 E 6

423400 E 6

423500 E 6

424000 E 6

425100 E 6

425200 E 6

425300 E 6

425400 E 6

425500 E 6

425512 E 6

426000 E 6

426100 E 6

426200 E 6

426300 E 6

426400 E 6

426500 E 6

426600 E 6

426700 E 6

426800 E 6

426900 E 6

427100 E 6

Bulletin No. 2022-16 VII EDR - 330 September 2022
Part 1

164

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "6" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "6" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E 6

427500 E 6

427600 E 6

427700 E 6

428300 E 6

428500 E 6

428600 E 6

428700 E 6

429000 E 6

429500 E 6

429590 E 6

431000 E 6

432000 E 6

435000 E 6

435100 E 6

435190 E 6

435400 E 6

435500 E 6

435600 E 6

435700 E 6

436000 E 6

436001 E 6

437000 E 6

438200 E 6

438300 E 6

438400 E 6

438500 E 6

438700 E 6

438800 E 6

439000 E 6

439100 E 6

439190 E 6

439200 E 6

439300 E 6

439400 E 6

439401 E 6

439402 E 6

439412 E 6

439432 E 6

439500 E 6

439502 E 6

439504 E 6

439600 E 6

439700 E 6

439701 E 6

439702 E 6

439703 E 6

Bulletin No. 2022-16 VII EDR - 331 September 2022
Part 1

164

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "6" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "6" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E 6

439800 E 6

439801 E 6

439900 E 6

442000 E 6

443000 E 6

445000 E 6

449000 E 6

451000 E 6

459000 E 6

461000 E 6

462000 E 6

462090 E 6

462091 E 6

463500 E 6

465000 E 6

469000 E 6

470000 E 6

472000 E 6

480100 E 6

480200 E 6

483100 E 6

483200 E 6

487100 E 6

487200 E 6

488100 E 6

488200 E 6

490100 E 6

490200 E 6

490800 E 6

493100 E 6

497100 E 6

497200 E 6

498100 E 6

498200 E 6

Bulletin No. 2022-16 VII EDR - 332 September 2022
Part 1

165

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E 7 0

404400 E 7

404700 E 7

404800 E 7

405000 E 7

406000 E 7

407000 E 7

408100 E 7

408200 E 7

408300 E 7

411100 E 7

411200 E 7

411300 E 7

411400 E 7

411500 E 7

411600 E 7

411601 E 7

411700 E 7

411800 E 7

411900 E 7

411910 E 7

411912 E 7

411990 E 7

411991 E 7

411992 E 7

411993 E 7

411994 E 7

412000 E 7

412050 E 7

412100 E 7

412200 E 7

412250 E 7

412300 E 7

412400 E 7

412500 E 7

412600 E 7

412700 E 7

412800 E 7

412900 E 7

413000 E 7

413100 E 7

413120 E 7

413200 E 7

413300 E 7

413400 E 7

413415 E 7

413500 E 7

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "7" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "7" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 333 September 2022
Part 1

165

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "7" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "7" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E 7

413700 E 7

413800 E 7

413810 E 7

413900 E 7

414000 E 7

414100 E 7

414120 E 7

414200 E 7

414201 E 7

414202 E 7

414203 E 7

414300 E 7

414400 E 7

414500 E 7

414600 E 7

414700 E 7

414800 E 7

414900 E 7

414910 E 7

415000 E 7

415100 E 7

415200 E 7

415300 E 7

415400 E 7

415500 E 7

415700 E 7

415730 E 7

415800 E 7

415900 E 7

415901 E 7

416000 E 7

416500 E 7

416512 E 7

416600 E 7

416612 E 7

416700 E 7

416712 E 7

416800 E 7

417000 E 7

417100 E 7

417200 E 7

417300 E 7

417400 E 7

417500 E 7

417590 E 7

417600 E 7

Bulletin No. 2022-16 VII EDR - 334 September 2022
Part 1

165

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "7" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "7" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E 7

418000 E 7

418300 E 7

419000 E 7

419100 E 7

419200 E 7

419300 E 7

419500 E 7

419600 E 7

419700 E 7

419900 E 7

420100 E 7

420190 E 7

421000 E 7

421100 E 7

421200 E 7

421500 E 7

421512 E 7

422100 E 7

422200 E 7

422300 E 7

422500 E 7

422512 E 7

423000 E 7

423100 E 7

423200 E 7

423300 E 7

423400 E 7

423500 E 7

424000 E 7

425100 E 7

425200 E 7

425300 E 7

425400 E 7

425500 E 7

425512 E 7

426000 E 7

426100 E 7

426200 E 7

426300 E 7

426400 E 7

426500 E 7

426600 E 7

426700 E 7

426800 E 7

426900 E 7

427100 E 7

Bulletin No. 2022-16 VII EDR - 335 September 2022
Part 1

165

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "7" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "7" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E 7

427500 E 7

427600 E 7

427700 E 7

428300 E 7

428500 E 7

428600 E 7

428700 E 7

429000 E 7

429500 E 7

429590 E 7

431000 E 7

432000 E 7

435000 E 7

435100 E 7

435190 E 7

435400 E 7

435500 E 7

435600 E 7

435700 E 7

436000 E 7

436001 E 7

437000 E 7

438200 E 7

438300 E 7

438400 E 7

438500 E 7

438700 E 7

438800 E 7

439000 E 7

439100 E 7

439190 E 7

439200 E 7

439300 E 7

439400 E 7

439401 E 7

439402 E 7

439412 E 7

439432 E 7

439500 E 7

439502 E 7

439504 E 7

439600 E 7

439700 E 7

439701 E 7

439702 E 7

439703 E 7

Bulletin No. 2022-16 VII EDR - 336 September 2022
Part 1

165

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "7" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "7" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E 7

439800 E 7

439801 E 7

439900 E 7

442000 E 7

443000 E 7

445000 E 7

449000 E 7

451000 E 7

459000 E 7

461000 E 7

462000 E 7

462090 E 7

462091 E 7

463500 E 7

465000 E 7

469000 E 7

470000 E 7

472000 E 7

480100 E 7

480200 E 7

483100 E 7

483200 E 7

487100 E 7

487200 E 7

488100 E 7

488200 E 7

490100 E 7

490200 E 7

490800 E 7

493100 E 7

497100 E 7

497200 E 7

498100 E 7

498200 E 7

Bulletin No. 2022-16 VII EDR - 337 September 2022
Part 1

166

USSGL Account 

Number Begin/End Zero

480200 E 0

483200 E

487200 E

488200 E

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Normal balance post closing check for undelivered orders-obligations, prepaid/advanced

The sum of the USSGL accounts must be less than zero.

SZ: USSGL / Zero

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 338 September 2022
Part 1

167

USSGL Account 

Number Begin/End Zero

487100 E 0

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

USSGL 487100 Balance Check

USSGL account 487100 ending must have a debit balance at a TAS level

SZ: USSGL / Zero

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 339 September 2022
Part 1

168

USSGL Account 

Number Begin/End Zero

497100 E 0

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

USSGL 497100 Balance Check

USSGL account 497100 ending must have a debit balance at a TAS level

SZ: USSGL / Zero

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 340 September 2022
Part 1

169

USSGL Account 

Number Begin/End Zero

487200 E 0

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

USSGL 487200 Balance Check

USSGL account 487200 ending must have a debit balance at a TAS level

SZ: USSGL / Zero

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 341 September 2022
Part 1

170

USSGL Account 

Number Begin/End Zero

497200 E 0

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

USSGL 497200 Balance Check

USSGL account 497200 ending must have a debit balance at a TAS level

SZ: USSGL / Zero

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 342 September 2022
Part 1

171

USSGL Account 

Number Begin/End Zero

488200 E 0

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

USSGL 488200 Balance Check

USSGL account 488200 ending must have a credit balance at a TAS level

SZ: USSGL / Zero

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 343 September 2022
Part 1

172

USSGL Account 

Number Begin/End Zero

498200 E 0

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

USSGL 498200 Balance Check

USSGL account 498200 ending must have a credit balance at a TAS level

SZ: USSGL / Zero

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 344 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 173

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1103 - Appropriation 

(previously unavailable) 

(special or trust)

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1103 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 345 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 174

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1203 - Appropriation 

(previously unavailable) 

(special or trust)

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1203 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 346 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 175

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1135 - Appropriations 

precluded from obligation 

(special or trust) (-)

+ 0

The value of this line must be less than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1135 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 347 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 176

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1235 - Appropriations 

precluded from obligation 

(special or trust) (-)

+ 0

The value of this line must be less than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1235 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 348 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 177

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1824 - Spending authority 

from offsetting collections 

precluded from obligation 

(limitation on obligations) (-)

+ 0

The value of this line must be less than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1824 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 349 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 178

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

1826 - Spending authority 

from offsetting collections 

applied to liquidate contract 

authority (-)

+ 0

The value of this line must be less than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 1826 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 350 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 179

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3000 - Unpaid obligations, 

brought forward, Oct 1

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 3000 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 351 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 180

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3050 - Unpaid obligations, end 

of year

+ 0

The value of this line must be greater than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 3050 Balance Check

LN: Statement Line / Statement Line

Greater Than Or Equal (>=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 352 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 181

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3060 - Uncollected pymts, Fed 

sources, brought forward, Oct 

1 (-)

+ 0

The value of this line must be less than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 3060 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 353 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 182

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Zero

SF 133: Report on Budget 

Execution and Budgetary 

Resources

3090 - Uncollected pymts, Fed 

sources, end of year (-)

+ 0

The value of this line must be less than or equal to zero

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SF133 Line 3090 Balance Check

LN: Statement Line / Statement Line

Less Than Or Equal (<=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 354 September 2022
Part 1

183

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

403400 E 8 0

404400 E 8

404700 E 8

404800 E 8

405000 E 8

406000 E 8

407000 E 8

408100 E 8

408200 E 8

408300 E 8

411100 E 8

411200 E 8

411300 E 8

411400 E 8

411500 E 8

411600 E 8

411601 E 8

411700 E 8

411800 E 8

411900 E 8

411910 E 8

411912 E 8

411990 E 8

411991 E 8

411992 E 8

411993 E 8

411994 E 8

412000 E 8

412050 E 8

412100 E 8

412200 E 8

412250 E 8

412300 E 8

412400 E 8

412500 E 8

412600 E 8

412700 E 8

412800 E 8

412900 E 8

413000 E 8

413100 E 8

413120 E 8

413200 E 8

413300 E 8

413400 E 8

413415 E 8

413500 E 8

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "8" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "8" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

Bulletin No. 2022-16 VII EDR - 355 September 2022
Part 1

183

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "8" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "8" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

413600 E 8

413700 E 8

413800 E 8

413810 E 8

413900 E 8

414000 E 8

414100 E 8

414120 E 8

414200 E 8

414201 E 8

414202 E 8

414203 E 8

414300 E 8

414400 E 8

414500 E 8

414600 E 8

414700 E 8

414800 E 8

414900 E 8

414910 E 8

415000 E 8

415100 E 8

415200 E 8

415300 E 8

415400 E 8

415500 E 8

415700 E 8

415730 E 8

415800 E 8

415900 E 8

415901 E 8

416000 E 8

416500 E 8

416512 E 8

416600 E 8

416612 E 8

416700 E 8

416712 E 8

416800 E 8

417000 E 8

417100 E 8

417200 E 8

417300 E 8

417400 E 8

417500 E 8

417590 E 8

417600 E 8

Bulletin No. 2022-16 VII EDR - 356 September 2022
Part 1

183

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "8" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "8" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

417690 E 8

418000 E 8

418300 E 8

419000 E 8

419100 E 8

419200 E 8

419300 E 8

419500 E 8

419600 E 8

419700 E 8

419900 E 8

420100 E 8

420190 E 8

421000 E 8

421100 E 8

421200 E 8

421500 E 8

421512 E 8

422100 E 8

422200 E 8

422300 E 8

422500 E 8

422512 E 8

423000 E 8

423100 E 8

423200 E 8

423300 E 8

423400 E 8

423500 E 8

424000 E 8

425100 E 8

425200 E 8

425300 E 8

425400 E 8

425500 E 8

425512 E 8

426000 E 8

426100 E 8

426200 E 8

426300 E 8

426400 E 8

426500 E 8

426600 E 8

426700 E 8

426800 E 8

426900 E 8

427100 E 8

Bulletin No. 2022-16 VII EDR - 357 September 2022
Part 1

183

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "8" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "8" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

427300 E 8

427500 E 8

427600 E 8

427700 E 8

428300 E 8

428500 E 8

428600 E 8

428700 E 8

429000 E 8

429500 E 8

429590 E 8

431000 E 8

432000 E 8

435000 E 8

435100 E 8

435190 E 8

435400 E 8

435500 E 8

435600 E 8

435700 E 8

436000 E 8

436001 E 8

437000 E 8

438200 E 8

438300 E 8

438400 E 8

438500 E 8

438700 E 8

438800 E 8

439000 E 8

439100 E 8

439190 E 8

439200 E 8

439300 E 8

439400 E 8

439401 E 8

439402 E 8

439412 E 8

439432 E 8

439500 E 8

439502 E 8

439504 E 8

439600 E 8

439700 E 8

439701 E 8

439702 E 8

439703 E 8

Bulletin No. 2022-16 VII EDR - 358 September 2022
Part 1

183

USSGL Account 

Number Begin/End

DISASTER 

EMERGENCY 

FUND CODE Zero

Edit Rule Number:

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

SUPPLEMENT

Left Side Attribute Combination Right Side Attribute Combination

Disaster Emergency Fund Code "8" Balance Check

The sum of the pre-closing ending balances of USSGL accounts with Disaster Emergency Fund Code "8" must 

equal zero for each reported TAS.

SZ: USSGL / Zero

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical Period:

439730 E 8

439800 E 8

439801 E 8

439900 E 8

442000 E 8

443000 E 8

445000 E 8

449000 E 8

451000 E 8

459000 E 8

461000 E 8

462000 E 8

462090 E 8

462091 E 8

463500 E 8

465000 E 8

469000 E 8

470000 E 8

472000 E 8

480100 E 8

480200 E 8

483100 E 8

483200 E 8

487100 E 8

487200 E 8

488100 E 8

488200 E 8

490100 E 8

490200 E 8

490800 E 8

493100 E 8

497100 E 8

497200 E 8

498100 E 8

498200 E 8

Bulletin No. 2022-16 VII EDR - 359 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 950

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

USSGL Complex Account 298000 - Custodial Liability + USSGL Complex Account 599000 - Collections for 

Others SCA

+

USSGL Complex Account 599100 - Accrued Collections 

for Others SCA

+

The sum of USSGL accounts 599000 and 599100 must equal current year activity in USSGL account 298000.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Custodial Activity Verification 1

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 360 September 2022
Part 1

SUPPLEMENT

Edit Rule Number: 951

Rule Name:

Description:

Type:

Operand:

Fatal Period:

Proposed Analytical 

Period:

Statement Line Number Operand Statement Line Number Operand

USSGL Complex Account 298500 - Liability for 

NonEntity Assets Not 

Reported on SCA

+ USSGL Complex Account 599300 - Offset to NonEntity 

Collections SCNP

+

USSGL Complex Account 599400 - Offset to NonEntity 

Accrued Collections SCNP

+

The sum of USSGL accounts 599300 and 599400 must equal current year activity in USSGL account 298500.

Fiscal Year 2022 Reporting

Section VII

U.S. Standard General Ledger

Data Edits - Detail Report

Custodial Activity Verification 2

LN: Statement Line / Statement Line

Equal (=)

01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12

Left Side Attribute Combination Right Side Attribute Combination

Bulletin No. 2022-16 VII EDR - 361 September 2022
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 1 September 2022

Edit Rule Number: 21 

Rule Name: Fiscal Year Budgetary Closing Edit 

Description: The amount for the current fiscal year beginning USSGL accounts must equal the amount for the 

GTAS calculated beginning balances. 

Rule Type: CL: Closing Edits 

Operand: Equal (=) 

Fatal Period: 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12 

 

Closing Rule Number: 21.412200 

Closing USSGL Account: 412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities 

Calculated Preclosing Balance 412200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

412200 E 412200 B 

 

Closing Rule Number: 21.412600 

Closing USSGL Account: 412600 Amounts Appropriated From Specific Invested TAFS - Receivable 

Calculated Preclosing Balance 412600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

408100 E 412600 B 

412600 E 

 

Closing Rule Number: 21.412700 

Closing USSGL Account: 412700 Amounts Appropriated From Specific Invested TAFS - Payable 

Calculated Preclosing Balance 412700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

412700 E 412700 B 

 

Closing Rule Number: 21.413600 

Closing USSGL Account: 413600 Contract Authority To Be Liquidated by Trust Funds 

Calculated Preclosing Balance 413600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

413600 E 413600 B 

 

Closing Rule Number: 21.413700 

Closing USSGL Account: 413700 Transfers of Contract Authority - Allocation 

Calculated Preclosing Balance 413700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

413700 E 413700 B 

415500 E 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 2 September 2022

Closing Rule Number: 21.413900 

Closing USSGL Account: 413900 Contract Authority Carried Forward 

Calculated Preclosing Balance 413900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

413100 E 413900 B 

413120 E 

413200 E S 

413300 E 

413400 E 

413415 E 

413500 E P/S 

413900 E 

439200 E C 

439300 E C 

 

Closing Rule Number: 21.414900 

Closing USSGL Account: 414900 Borrowing Authority Carried Forward 

Calculated Preclosing Balance 414900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

414000 E P/S 414900 B 

414100 E 

414120 E 

414300 E 

414400 E 

414500 E 

414900 E 

439200 E B 

439300 E B 

 

Closing Rule Number: 21.415300 

Closing USSGL Account: 415300 Transfers of Contract Authority - Non-Allocation 

Calculated Preclosing Balance 415300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

415300 E 415300 B 

415400 E 

 

Closing Rule Number: 21.416600 

Closing USSGL Account: 416600 Allocations of Realized Authority - To Be Transferred From Invested Balances 

Calculated Preclosing Balance 416600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

408200 E 416600 B 

416600 E 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 3 September 2022

Closing Rule Number: 21.417100 

Closing USSGL Account: 417100 Non-Allocation Transfers of Invested Balances - Receivable 

Calculated Preclosing Balance 417100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

408300 E 417100 B 

417100 E 

 

Closing Rule Number: 21.417200 

Closing USSGL Account: 417200 Non-Allocation Transfers of Invested Balances - Payable 

Calculated Preclosing Balance 417200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

417200 E 417200 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 4 September 2022

Closing Rule Number: 21.420100 

Closing USSGL Account: 420100 Total Actual Resources - Collected 

Calculated Preclosing Balance 420100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

411100 E D/P 420100 B 

411200 E 

411300 E D/P 

411400 E D/P 

411500 E D/P 

411600 E P 

411601 E P 

411700 E D/P 

411800 E 

411900 E D/E/F/P 

411910 E D/E/F/P 

411912 E P 

412250 E X 

412500 E 

412800 E B/P 

412900 E B/P 

413000 E 

413800 E 

413810 E 

414200 E 

414201 E 

414202 E 

414203 E 

414600 E B/P/S 

414700 E 

414800 E 

415000 E 

415100 E P/S 

415200 E 

415900 E B/P 

415901 E B/P 

416700 E P/S 

416712 E P 

417000 E D/P/S 

417300 E P/S 

417400 E X 

417500 E P/S 

417600 E P/S 

419000 E P/S 

419100 E P/S 

419200 E P/S 

419300 E P/S 

419500 E 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 5 September 2022

Closing Rule Number: 21.420100 

Closing USSGL Account: 420100 Total Actual Resources - Collected 

Calculated Preclosing Balance 420100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Authority Type Code 

USSGL Account 

Number Begin/End Indicator 

419600 E P/S 

419700 E P/S 

420100 E 

421200 E 

425200 E 

425300 E 

425400 E 

425500 E 

425512 E S 

426000 E 

426100 E 

426200 E 

426300 E 

426400 E 

426500 E 

426600 E 

426700 E 

426800 E 

426900 E 

427100 E 

427300 E 

427500 E 

427600 E 

427700 E 

429000 E 

435100 E 

435400 E P 

435500 E 

435600 E 

437000 E 

438700 E 

438800 E 

439000 E 

439100 E 

439200 E D/P/R/S 

439300 E D/P/R/S 

490200 E 

497200 E 

498200 E 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 6 September 2022

Closing Rule Number: 21.420190 

Closing USSGL Account: 420190 Total Actual Resources - Collected - International Monetary Fund 

Calculated Preclosing Balance 420190 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

411990 E 420190 B 

411991 E 

411992 E 

411993 E 

411994 E 

417590 E 

417690 E 

420190 E 

435190 E 

 

Closing Rule Number: 21.422100 

Closing USSGL Account: 422100 Unfilled Customer Orders Without Advance 

Calculated Preclosing Balance 422100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

422100 E 422100 B 

423000 E 

 

Closing Rule Number: 21.422200 

Closing USSGL Account: 422200 Unfilled Customer Orders With Advance 

Calculated Preclosing Balance 422200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

422200 E 422200 B 

423100 E 

 

Closing Rule Number: 21.422300 

Closing USSGL Account: 422300 Uncollected Subsidy from Program Account 

Calculated Preclosing Balance 422300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

422300 E 422300 B 

 

Closing Rule Number: 21.422500 

Closing USSGL Account: 422500 Expenditure Transfers From Trust Funds - Receivable 

Calculated Preclosing Balance 422500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

419900 E 422500 B 

422500 E 

423200 E 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 7 September 2022

Closing Rule Number: 21.425100 

Closing USSGL Account: 425100 Reimbursements Earned - Receivable 

Calculated Preclosing Balance 425100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

423300 E 425100 B 

425100 E 

 

Closing Rule Number: 21.428300 

Closing USSGL Account: 428300 Interest Receivable From Treasury 

Calculated Preclosing Balance 428300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

428300 E 428300 B 

 

Closing Rule Number: 21.428500 

Closing USSGL Account: 428500 Receivable From the Liquidating Fund 

Calculated Preclosing Balance 428500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

428500 E 428500 B 

 

Closing Rule Number: 21.428600 

Closing USSGL Account: 428600 Receivable From the Financing Fund 

Calculated Preclosing Balance 428600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

428600 E 428600 B 

 

Closing Rule Number: 21.428700 

Closing USSGL Account: 428700 Other Federal Receivables 

Calculated Preclosing Balance 428700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

423400 E 428700 B 

428700 E 

 

Closing Rule Number: 21.429500 

Closing USSGL Account: 429500 Adjustments to the Exchange Stabilization Fund (ESF) 

Calculated Preclosing Balance 429500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

429500 E 429500 B 

 

Closing Rule Number: 21.429590 

Closing USSGL Account: 429590 Adjustments to the International Monetary Fund 

Calculated Preclosing Balance 429590 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

429590 E 429590 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 8 September 2022

Closing Rule Number: 21.436000 

Closing USSGL Account: 436000 Appropriation Purpose Fulfilled - Balance Not Available 

Calculated Preclosing Balance 436000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

436000 E 436000 B 

436001 E 

 

Closing Rule Number: 21.438400 

Closing USSGL Account: 438400 Temporary Reduction/Cancellation Returned by Appropriation 

Calculated Preclosing Balance 438400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

412100 E 438400 B 

412300 E 

412400 E 

416800 E 

435700 E 

438200 E 

438300 E 

438400 E 

438500 E 

 

Closing Rule Number: 21.439400 

Closing USSGL Account: 439400 Receipts Unavailable for Obligation Upon Collection 

Calculated Preclosing Balance 439400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

439400 E 439400 B 

439412 E 

439600 E 

 

Closing Rule Number: 21.439401 

Closing USSGL Account: 439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable 

Calculated Preclosing Balance 439401 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

439401 E 439401 B 

439402 E 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 9 September 2022

Closing Rule Number: 21.439700 

Closing USSGL Account: 439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily 

Precluded From Obligation - Realized Current-Year Authority 

Calculated Preclosing Balance 439700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

415700 E 439700 B 

432000 E 

439700 E 

439701 E 

439900 E 

 

Closing Rule Number: 21.439730 

Closing USSGL Account: 439730 Appropriations Temporarily Precluded From Obligation 

Calculated Preclosing Balance 439730 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

415730 E 439730 B 

439730 E 

 

Closing Rule Number: 21.439800 

Closing USSGL Account: 439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation 

Calculated Preclosing Balance 439800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

415800 E 439800 B 

439800 E 

 

Closing Rule Number: 21.445000 

Closing USSGL Account: 445000 Unapportioned - Unexpired Authority 

Calculated Preclosing Balance 445000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator TAS Statue 

TAS Status 

Transitioning Code 

USSGL Account 

Number Begin/End Indicator 

442000 E U N 445000 B 

443000 E U N 

445000 E U N 

451000 E U N 

461000 E U N 

470000 E U N 

 

Closing Rule Number: 21.462000 

Closing USSGL Account: 462000 Unobligated Funds Exempt From Apportionment 

Calculated Preclosing Balance 462000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator TAS Statue 

TAS Status 

Transitioning Code 

USSGL Account 

Number Begin/End Indicator 

462000 E U N 462000 B 

472000 E U N 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 10 September 2022

Closing Rule Number: 21.462090 

Closing USSGL Account: 462090 Unobligated Funds Exempt From Apportionment - International Monetary Fund 

Calculated Preclosing Balance 462090 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

462090 E 462090 B 

 

Closing Rule Number: 21.462091 

Closing USSGL Account: 462091 Unobligated Funds Exempt From Apportionment - International Monetary Fund - New 

Arrangements to Borrow (NAB) 

Calculated Preclosing Balance 462091 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

462091 E 462091 B 

 

Closing Rule Number: 21.463500 

Closing USSGL Account: 463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund (ESF) 

Calculated Preclosing Balance 463500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

463500 E 463500 B 

 

Closing Rule Number: 21.465000 

Closing USSGL Account: 465000 Allotments - Expired Authority 

Calculated Preclosing Balance 465000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator TAS Statue 

TAS Status 

Transitioning Code 

USSGL Account 

Number Begin/End Indicator 

442000 E U X 465000 B 

443000 E U X 

445000 E E K/N 

445000 E U X 

451000 E U X 

461000 E U X 

462000 E U X 

465000 E E K/N 

470000 E U X 

472000 E U X 

 

Closing Rule Number: 21.480100 

Closing USSGL Account: 480100 Undelivered Orders - Obligations, Unpaid 

Calculated Preclosing Balance 480100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

480100 E 480100 B 

483100 E 

487100 E 

488100 E 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 11 September 2022

Closing Rule Number: 21.480200 

Closing USSGL Account: 480200 Undelivered Orders - Obligations, Prepaid/Advanced 

Calculated Preclosing Balance 480200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

480200 E 480200 B 

483200 E 

487200 E 

488200 E 

 

Closing Rule Number: 21.490100 

Closing USSGL Account: 490100 Delivered Orders - Obligations, Unpaid 

Calculated Preclosing Balance 490100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

490100 E 490100 B 

493100 E 

497100 E 

498100 E 

 

Closing Rule Number: 21.490800 

Closing USSGL Account: 490800 Authority Outlayed Not Yet Disbursed 

Calculated Preclosing Balance 490800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

490800 E 490800 B 

 

Edit Rule Number: 45 

Rule Name: Fiscal Year Proprietary Closing Edit 

Description: The amount for the current fiscal year beginning USSGL accounts must equal the amount for the 

GTAS calculated beginning balances. 

Rule Type: CL: Closing Edits 

Operand: Equal (=) 

Fatal Period: 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12 

 

Closing Rule Number: 45.101000 

Closing USSGL Account: 101000 Fund Balance With Treasury 

101000 Preclosing Balance 101000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

101000 E 101000 B 

 

Closing Rule Number: 45.110100 

Closing USSGL Account: 110100 General Fund of the U.S. Government's Operating Cash 

110100 Preclosing Balance 110100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

110100 E 110100 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 12 September 2022

Closing Rule Number: 45.110300 

Closing USSGL Account: 110300 Restricted Operating Cash 

110300 Preclosing Balance 110300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

110300 E 110300 B 

 

Closing Rule Number: 45.110900 

Closing USSGL Account: 110900 Checks Outstanding 

110900 Preclosing Balance 110900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

110900 E 110900 B 

 

Closing Rule Number: 45.111000 

Closing USSGL Account: 111000 Undeposited Collections 

111000 Preclosing Balance 111000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

111000 E 111000 B 

 

Closing Rule Number: 45.112000 

Closing USSGL Account: 112000 Imprest Funds 

112000 Preclosing Balance 112000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

112000 E 112000 B 

 

Closing Rule Number: 45.112500 

Closing USSGL Account: 112500 U.S. Debit Card Funds 

112500 Preclosing Balance 112500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

112500 E 112500 B 

 

Closing Rule Number: 45.113000 

Closing USSGL Account: 113000 Funds Held Outside of Treasury - Budgetary 

113000 Preclosing Balance 113000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

113000 E 113000 B 

 

Closing Rule Number: 45.113500 

Closing USSGL Account: 113500 Funds Held Outside of Treasury - Non-Budgetary 

113500 Preclosing Balance 113500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

113500 E 113500 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 13 September 2022

Closing Rule Number: 45.113510 

Closing USSGL Account: 113510 Restricted Cash Held Outside of Treasury - Non-Budgetary 

113510 Preclosing Balance 113510 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

113510 E 113510 B 

 

Closing Rule Number: 45.114500 

Closing USSGL Account: 114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account 

114500 Preclosing Balance 114500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

114500 E 114500 B 

 

Closing Rule Number: 45.119000 

Closing USSGL Account: 119000 Other Cash 

119000 Preclosing Balance 119000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119000 E 119000 B 

 

Closing Rule Number: 45.119090 

Closing USSGL Account: 119090 Other Cash - International Monetary Fund 

119090 Preclosing Balance 119090 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119090 E 119090 B 

 

Closing Rule Number: 45.119305 

Closing USSGL Account: 119305 International Monetary Fund - Letter of Credit 

119305 Preclosing Balance 119305 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119305 E 119305 B 

 

Closing Rule Number: 45.119306 

Closing USSGL Account: 119306 International Monetary Fund - Receivable/Payable Currency Valuation Adjustment 

119306 Preclosing Balance 119306 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119306 E 119306 B 

 

Closing Rule Number: 45.119307 

Closing USSGL Account: 119307 International Monetary Fund - Dollar Deposits With the IMF 

119307 Preclosing Balance 119307 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119307 E 119307 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 14 September 2022

Closing Rule Number: 45.119309 

Closing USSGL Account: 119309 International Monetary Fund - Currency Holdings 

119309 Preclosing Balance 119309 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119309 E 119309 B 

 

Closing Rule Number: 45.119333 

Closing USSGL Account: 119333 International Monetary Fund - Reserve Position 

119333 Preclosing Balance 119333 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119333 E 119333 B 

 

Closing Rule Number: 45.119400 

Closing USSGL Account: 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special Drawing Rights (SDR) 

119400 Preclosing Balance 119400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119400 E 119400 B 

 

Closing Rule Number: 45.119500 

Closing USSGL Account: 119500 Other Monetary Assets 

119500 Preclosing Balance 119500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

119500 E 119500 B 

 

Closing Rule Number: 45.120000 

Closing USSGL Account: 120000 Foreign Currency 

120000 Preclosing Balance 120000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

120000 E 120000 B 

 

Closing Rule Number: 45.120500 

Closing USSGL Account: 120500 Foreign Currency Denominated Equivalent Assets 

120500 Preclosing Balance 120500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

120500 E 120500 B 

 

Closing Rule Number: 45.120900 

Closing USSGL Account: 120900 Uninvested Foreign Currency 

120900 Preclosing Balance 120900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

120900 E 120900 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 15 September 2022

Closing Rule Number: 45.123500 

Closing USSGL Account: 123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary 

123500 Preclosing Balance 123500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

123500 E 123500 B 

 

Closing Rule Number: 45.125000 

Closing USSGL Account: 125000 Central Accounting/Agency Reconciliation Account 

125000 Preclosing Balance 125000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

125000 E 125000 B 

 

Closing Rule Number: 45.131000 

Closing USSGL Account: 131000 Accounts Receivable 

131000 Preclosing Balance 131000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

131000 E 131000 B 

 

Closing Rule Number: 45.131900 

Closing USSGL Account: 131900 Allowance for Loss on Accounts Receivable 

131900 Preclosing Balance 131900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

131900 E 131900 B 

 

Closing Rule Number: 45.132000 

Closing USSGL Account: 132000 Funded Employment Benefit Contributions Receivable 

132000 Preclosing Balance 132000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132000 E 132000 B 

 

Closing Rule Number: 45.132100 

Closing USSGL Account: 132100 Unfunded FECA Benefit Contributions Receivable 

132100 Preclosing Balance 132100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132100 E 132100 B 

 

Closing Rule Number: 45.132500 

Closing USSGL Account: 132500 Taxes Receivable 

132500 Preclosing Balance 132500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132500 E 132500 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 16 September 2022

Closing Rule Number: 45.132900 

Closing USSGL Account: 132900 Allowance for Loss on Taxes Receivable 

132900 Preclosing Balance 132900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

132900 E 132900 B 

 

Closing Rule Number: 45.133000 

Closing USSGL Account: 133000 Receivable for Transfers of Currently Invested Balances 

133000 Preclosing Balance 133000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

133000 E 133000 B 

 

Closing Rule Number: 45.133500 

Closing USSGL Account: 133500 Expenditure Transfers Receivable 

133500 Preclosing Balance 133500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

133500 E 133500 B 

 

Closing Rule Number: 45.134000 

Closing USSGL Account: 134000 Interest Receivable - Not Otherwise Classified 

134000 Preclosing Balance 134000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134000 E 134000 B 

 

Closing Rule Number: 45.134100 

Closing USSGL Account: 134100 Interest Receivable - Loans 

134100 Preclosing Balance 134100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134100 E 134100 B 

 

Closing Rule Number: 45.134200 

Closing USSGL Account: 134200 Interest Receivable - Investments 

134200 Preclosing Balance 134200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134200 E 134200 B 

 

Closing Rule Number: 45.134300 

Closing USSGL Account: 134300 Interest Receivable - Taxes 

134300 Preclosing Balance 134300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134300 E 134300 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 17 September 2022

Closing Rule Number: 45.134400 

Closing USSGL Account: 134400 Interest Receivable on Special Drawing Rights (SDR) 

134400 Preclosing Balance 134400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134400 E 134400 B 

 

Closing Rule Number: 45.134500 

Closing USSGL Account: 134500 Allowance for Loss on Interest Receivable - Loans 

134500 Preclosing Balance 134500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134500 E 134500 B 

 

Closing Rule Number: 45.134600 

Closing USSGL Account: 134600 Allowance for Loss on Interest Receivable - Investments 

134600 Preclosing Balance 134600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134600 E 134600 B 

 

Closing Rule Number: 45.134700 

Closing USSGL Account: 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified 

134700 Preclosing Balance 134700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134700 E 134700 B 

 

Closing Rule Number: 45.134800 

Closing USSGL Account: 134800 Allowance for Loss on Interest Receivable - Taxes 

134800 Preclosing Balance 134800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

134800 E 134800 B 

 

Closing Rule Number: 45.135000 

Closing USSGL Account: 135000 Loans Receivable 

135000 Preclosing Balance 135000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135000 E 135000 B 

 

Closing Rule Number: 45.135090 

Closing USSGL Account: 135090 Loans Receivable - International Monetary Fund 

135090 Preclosing Balance 135090 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135090 E 135090 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 18 September 2022

Closing Rule Number: 45.135100 

Closing USSGL Account: 135100 Capitalized Loan Interest Receivable - Non-Credit Reform 

135100 Preclosing Balance 135100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135100 E 135100 B 

 

Closing Rule Number: 45.135900 

Closing USSGL Account: 135900 Allowance for Loss on Loans Receivable 

135900 Preclosing Balance 135900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135900 E 135900 B 

 

Closing Rule Number: 45.135990 

Closing USSGL Account: 135990 Allowance for Loss on Loans Receivable - International Monetary Fund 

135990 Preclosing Balance 135990 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

135990 E 135990 B 

 

Closing Rule Number: 45.136000 

Closing USSGL Account: 136000 Penalties and Fines Receivable - Not Otherwise Classified 

136000 Preclosing Balance 136000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136000 E 136000 B 

 

Closing Rule Number: 45.136100 

Closing USSGL Account: 136100 Penalties and Fines Receivable - Loans 

136100 Preclosing Balance 136100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136100 E 136100 B 

 

Closing Rule Number: 45.136300 

Closing USSGL Account: 136300 Penalties and Fines Receivable - Taxes 

136300 Preclosing Balance 136300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136300 E 136300 B 

 

Closing Rule Number: 45.136500 

Closing USSGL Account: 136500 Allowance for Loss on Penalties and Fines Receivable - Loans 

136500 Preclosing Balance 136500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136500 E 136500 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 19 September 2022

Closing Rule Number: 45.136700 

Closing USSGL Account: 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified 

136700 Preclosing Balance 136700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136700 E 136700 B 

 

Closing Rule Number: 45.136800 

Closing USSGL Account: 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes 

136800 Preclosing Balance 136800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

136800 E 136800 B 

 

Closing Rule Number: 45.137000 

Closing USSGL Account: 137000 Administrative Fees Receivable - Not Otherwise Classified 

137000 Preclosing Balance 137000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137000 E 137000 B 

 

Closing Rule Number: 45.137100 

Closing USSGL Account: 137100 Administrative Fees Receivable - Loans 

137100 Preclosing Balance 137100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137100 E 137100 B 

 

Closing Rule Number: 45.137300 

Closing USSGL Account: 137300 Administrative Fees Receivable - Taxes 

137300 Preclosing Balance 137300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137300 E 137300 B 

 

Closing Rule Number: 45.137400 

Closing USSGL Account: 137400 Criminal Restitution Receivable 

137400 Preclosing Balance 137400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137400 E 137400 B 

 

Closing Rule Number: 45.137500 

Closing USSGL Account: 137500 Allowance for Loss on Administrative Fees Receivable - Loans 

137500 Preclosing Balance 137500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137500 E 137500 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 20 September 2022

Closing Rule Number: 45.137700 

Closing USSGL Account: 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified 

137700 Preclosing Balance 137700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137700 E 137700 B 

 

Closing Rule Number: 45.137800 

Closing USSGL Account: 137800 Allowance for Loss on Administrative Fees Receivable - Taxes 

137800 Preclosing Balance 137800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137800 E 137800 B 

 

Closing Rule Number: 45.137900 

Closing USSGL Account: 137900 Allowance for Loss on Criminal Restitution Receivable 

137900 Preclosing Balance 137900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

137900 E 137900 B 

 

Closing Rule Number: 45.138000 

Closing USSGL Account: 138000 Loans Receivable - Troubled Assets Relief Program 

138000 Preclosing Balance 138000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138000 E 138000 B 

 

Closing Rule Number: 45.138100 

Closing USSGL Account: 138100 Interest Receivable - Loans - Troubled Assets Relief Program 

138100 Preclosing Balance 138100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138100 E 138100 B 

 

Closing Rule Number: 45.138400 

Closing USSGL Account: 138400 Interest Receivable - Foreign Currency Denominated Assets 

138400 Preclosing Balance 138400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138400 E 138400 B 

 

Closing Rule Number: 45.138500 

Closing USSGL Account: 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program 

138500 Preclosing Balance 138500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138500 E 138500 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 21 September 2022

Closing Rule Number: 45.138900 

Closing USSGL Account: 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program 

138900 Preclosing Balance 138900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

138900 E 138900 B 

 

Closing Rule Number: 45.139900 

Closing USSGL Account: 139900 Allowance for Subsidy 

139900 Preclosing Balance 139900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

139900 E 139900 B 

 

Closing Rule Number: 45.141000 

Closing USSGL Account: 141000 Advances and Prepayments 

141000 Preclosing Balance 141000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

141000 E 141000 B 

 

Closing Rule Number: 45.151100 

Closing USSGL Account: 151100 Operating Materials and Supplies Held for Use 

151100 Preclosing Balance 151100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151100 E 151100 B 

 

Closing Rule Number: 45.151200 

Closing USSGL Account: 151200 Operating Materials and Supplies Held in Reserve for Future Use 

151200 Preclosing Balance 151200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151200 E 151200 B 

 

Closing Rule Number: 45.151300 

Closing USSGL Account: 151300 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable 

151300 Preclosing Balance 151300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151300 E 151300 B 

 

Closing Rule Number: 45.151400 

Closing USSGL Account: 151400 Operating Materials and Supplies Held for Repair 

151400 Preclosing Balance 151400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151400 E 151400 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 22 September 2022

Closing Rule Number: 45.151600 

Closing USSGL Account: 151600 Operating Materials and Supplies in Development 

151600 Preclosing Balance 151600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151600 E 151600 B 

 

Closing Rule Number: 45.151900 

Closing USSGL Account: 151900 Operating Materials and Supplies - Allowance 

151900 Preclosing Balance 151900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

151900 E 151900 B 

 

Closing Rule Number: 45.152100 

Closing USSGL Account: 152100 Inventory Purchased for Resale 

152100 Preclosing Balance 152100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152100 E 152100 B 

 

Closing Rule Number: 45.152200 

Closing USSGL Account: 152200 Inventory Held in Reserve for Future Sale 

152200 Preclosing Balance 152200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152200 E 152200 B 

 

Closing Rule Number: 45.152300 

Closing USSGL Account: 152300 Inventory Held for Repair 

152300 Preclosing Balance 152300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152300 E 152300 B 

 

Closing Rule Number: 45.152400 

Closing USSGL Account: 152400 Inventory - Excess, Obsolete, and Unserviceable 

152400 Preclosing Balance 152400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152400 E 152400 B 

 

Closing Rule Number: 45.152500 

Closing USSGL Account: 152500 Inventory - Raw Materials 

152500 Preclosing Balance 152500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152500 E 152500 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 23 September 2022

Closing Rule Number: 45.152600 

Closing USSGL Account: 152600 Inventory - Work-in-Process 

152600 Preclosing Balance 152600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152600 E 152600 B 

 

Closing Rule Number: 45.152700 

Closing USSGL Account: 152700 Inventory - Finished Goods 

152700 Preclosing Balance 152700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152700 E 152700 B 

 

Closing Rule Number: 45.152900 

Closing USSGL Account: 152900 Inventory - Allowance 

152900 Preclosing Balance 152900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

152900 E 152900 B 

 

Closing Rule Number: 45.153100 

Closing USSGL Account: 153100 Seized Monetary Instruments 

153100 Preclosing Balance 153100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

153100 E 153100 B 

 

Closing Rule Number: 45.153200 

Closing USSGL Account: 153200 Seized Cash Deposited 

153200 Preclosing Balance 153200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

153200 E 153200 B 

 

Closing Rule Number: 45.154100 

Closing USSGL Account: 154100 Forfeited Property Held for Sale 

154100 Preclosing Balance 154100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

154100 E 154100 B 

 

Closing Rule Number: 45.154200 

Closing USSGL Account: 154200 Forfeited Property Held for Donation or Use 

154200 Preclosing Balance 154200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

154200 E 154200 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 24 September 2022

Closing Rule Number: 45.154900 

Closing USSGL Account: 154900 Forfeited Property - Allowance 

154900 Preclosing Balance 154900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

154900 E 154900 B 

 

Closing Rule Number: 45.155100 

Closing USSGL Account: 155100 Foreclosed Property 

155100 Preclosing Balance 155100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

155100 E 155100 B 

 

Closing Rule Number: 45.155900 

Closing USSGL Account: 155900 Foreclosed Property - Allowance 

155900 Preclosing Balance 155900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

155900 E 155900 B 

 

Closing Rule Number: 45.156100 

Closing USSGL Account: 156100 Commodities Held Under Price Support and Stabilization Support Programs 

156100 Preclosing Balance 156100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

156100 E 156100 B 

 

Closing Rule Number: 45.156900 

Closing USSGL Account: 156900 Commodities - Allowance 

156900 Preclosing Balance 156900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

156900 E 156900 B 

 

Closing Rule Number: 45.157100 

Closing USSGL Account: 157100 Stockpile Materials Held in Reserve 

157100 Preclosing Balance 157100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

157100 E 157100 B 

 

Closing Rule Number: 45.157200 

Closing USSGL Account: 157200 Stockpile Materials Held for Sale 

157200 Preclosing Balance 157200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

157200 E 157200 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 25 September 2022

Closing Rule Number: 45.159100 

Closing USSGL Account: 159100 Other Related Property 

159100 Preclosing Balance 159100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

159100 E 159100 B 

 

Closing Rule Number: 45.159900 

Closing USSGL Account: 159900 Other Related Property - Allowance 

159900 Preclosing Balance 159900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

159900 E 159900 B 

 

Closing Rule Number: 45.161000 

Closing USSGL Account: 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service 

161000 Preclosing Balance 161000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161000 E 161000 B 

 

Closing Rule Number: 45.161100 

Closing USSGL Account: 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service 

161100 Preclosing Balance 161100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161100 E 161100 B 

 

Closing Rule Number: 45.161200 

Closing USSGL Account: 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service 

161200 Preclosing Balance 161200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161200 E 161200 B 

 

Closing Rule Number: 45.161300 

Closing USSGL Account: 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of 

the Fiscal Service 

161300 Preclosing Balance 161300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161300 E 161300 B 

 

Closing Rule Number: 45.161800 

Closing USSGL Account: 161800 Market Adjustment - Investments 

161800 Preclosing Balance 161800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

161800 E 161800 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 26 September 2022

Closing Rule Number: 45.162000 

Closing USSGL Account: 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities 

162000 Preclosing Balance 162000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162000 E 162000 B 

 

Closing Rule Number: 45.162100 

Closing USSGL Account: 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities 

162100 Preclosing Balance 162100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162100 E 162100 B 

 

Closing Rule Number: 45.162200 

Closing USSGL Account: 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities 

162200 Preclosing Balance 162200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162200 E 162200 B 

 

Closing Rule Number: 45.162300 

Closing USSGL Account: 162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal 

Service Securities 

162300 Preclosing Balance 162300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

162300 E 162300 B 

 

Closing Rule Number: 45.163000 

Closing USSGL Account: 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service 

163000 Preclosing Balance 163000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

163000 E 163000 B 

 

Closing Rule Number: 45.163100 

Closing USSGL Account: 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service 

163100 Preclosing Balance 163100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

163100 E 163100 B 

 

Closing Rule Number: 45.163300 

Closing USSGL Account: 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the 

Fiscal Service 

163300 Preclosing Balance 163300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

163300 E 163300 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 27 September 2022

Closing Rule Number: 45.164200 

Closing USSGL Account: 164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act 

164200 Preclosing Balance 164200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164200 E 164200 B 

 

Closing Rule Number: 45.164300 

Closing USSGL Account: 164300 Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act 

164300 Preclosing Balance 164300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164300 E 164300 B 

 

Closing Rule Number: 45.164400 

Closing USSGL Account: 164400 Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act 

164400 Preclosing Balance 164400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164400 E 164400 B 

 

Closing Rule Number: 45.164500 

Closing USSGL Account: 164500 Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act 

164500 Preclosing Balance 164500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164500 E 164500 B 

 

Closing Rule Number: 45.164600 

Closing USSGL Account: 164600 Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act 

164600 Preclosing Balance 164600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164600 E 164600 B 

 

Closing Rule Number: 45.164700 

Closing USSGL Account: 164700 Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform 

Act 

164700 Preclosing Balance 164700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

164700 E 164700 B 

 

Closing Rule Number: 45.165000 

Closing USSGL Account: 165000 Preferred Stock in Federal Government Sponsored Enterprise 

165000 Preclosing Balance 165000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165000 E 165000 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 28 September 2022

Closing Rule Number: 45.165100 

Closing USSGL Account: 165100 Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise 

165100 Preclosing Balance 165100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165100 E 165100 B 

 

Closing Rule Number: 45.165200 

Closing USSGL Account: 165200 Common Stock Warrants in Federal Government Sponsored Enterprise 

165200 Preclosing Balance 165200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165200 E 165200 B 

 

Closing Rule Number: 45.165300 

Closing USSGL Account: 165300 Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise 

165300 Preclosing Balance 165300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

165300 E 165300 B 

 

Closing Rule Number: 45.167000 

Closing USSGL Account: 167000 Foreign Investments 

167000 Preclosing Balance 167000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167000 E 167000 B 

 

Closing Rule Number: 45.167100 

Closing USSGL Account: 167100 Discount on Foreign Investments 

167100 Preclosing Balance 167100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167100 E 167100 B 

 

Closing Rule Number: 45.167200 

Closing USSGL Account: 167200 Premium on Foreign Investments 

167200 Preclosing Balance 167200 Ending Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167200 E 167200 B 

 

Closing Rule Number: 45.167900 

Closing USSGL Account: 167900 Foreign Exchange Rate Revalue Adjustments - Investments 

167900 Preclosing Balance 167900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

167900 E 167900 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 29 September 2022

Closing Rule Number: 45.169000 

Closing USSGL Account: 169000 Other Investments 

169000 Preclosing Balance 169000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

169000 E 169000 B 

 

Closing Rule Number: 45.171100 

Closing USSGL Account: 171100 Land and Land Rights 

171100 Preclosing Balance 171100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

171100 E 171100 B 

 

Closing Rule Number: 45.171200 

Closing USSGL Account: 171200 Improvements to Land 

171200 Preclosing Balance 171200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

171200 E 171200 B 

 

Closing Rule Number: 45.171900 

Closing USSGL Account: 171900 Accumulated Depreciation on Improvements to Land 

171900 Preclosing Balance 171900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

171900 E 171900 B 

 

Closing Rule Number: 45.172000 

Closing USSGL Account: 172000 Construction-in-Progress 

172000 Preclosing Balance 172000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

172000 E 172000 B 

 

Closing Rule Number: 45.173000 

Closing USSGL Account: 173000 Buildings, Improvements, and Renovations 

173000 Preclosing Balance 173000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

173000 E 173000 B 

 

Closing Rule Number: 45.173900 

Closing USSGL Account: 173900 Accumulated Depreciation on Buildings, Improvements, and Renovations 

173900 Preclosing Balance 173900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

173900 E 173900 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 30 September 2022

Closing Rule Number: 45.174000 

Closing USSGL Account: 174000 Other Structures and Facilities 

174000 Preclosing Balance 174000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

174000 E 174000 B 

 

Closing Rule Number: 45.174900 

Closing USSGL Account: 174900 Accumulated Depreciation on Other Structures and Facilities 

174900 Preclosing Balance 174900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

174900 E 174900 B 

 

Closing Rule Number: 45.175000 

Closing USSGL Account: 175000 Equipment 

175000 Preclosing Balance 175000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

175000 E 175000 B 

 

Closing Rule Number: 45.175900 

Closing USSGL Account: 175900 Accumulated Depreciation on Equipment 

175900 Preclosing Balance 175900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

175900 E 175900 B 

 

Closing Rule Number: 45.181000 

Closing USSGL Account: 181000 Assets Under Capital Lease 

181000 Preclosing Balance 181000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

181000 E 181000 B 

 

Closing Rule Number: 45.181900 

Closing USSGL Account: 181900 Accumulated Depreciation on Assets Under Capital Lease 

181900 Preclosing Balance 181900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

181900 E 181900 B 

 

Closing Rule Number: 45.182000 

Closing USSGL Account: 182000 Leasehold Improvements 

182000 Preclosing Balance 182000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

182000 E 182000 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 31 September 2022

Closing Rule Number: 45.182900 

Closing USSGL Account: 182900 Accumulated Amortization on Leasehold Improvements 

182900 Preclosing Balance 182900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

182900 E 182900 B 

 

Closing Rule Number: 45.183000 

Closing USSGL Account: 183000 Internal-Use Software 

183000 Preclosing Balance 183000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

183000 E 183000 B 

 

Closing Rule Number: 45.183200 

Closing USSGL Account: 183200 Internal-Use Software in Development 

183200 Preclosing Balance 183200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

183200 E 183200 B 

 

Closing Rule Number: 45.183900 

Closing USSGL Account: 183900 Accumulated Amortization on Internal-Use Software 

183900 Preclosing Balance 183900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

183900 E 183900 B 

 

Closing Rule Number: 45.184000 

Closing USSGL Account: 184000 Other Natural Resources 

184000 Preclosing Balance 184000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

184000 E 184000 B 

 

Closing Rule Number: 45.184900 

Closing USSGL Account: 184900 Allowance for Depletion 

184900 Preclosing Balance 184900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

184900 E 184900 B 

 

Closing Rule Number: 45.189000 

Closing USSGL Account: 189000 Other General Property, Plant, and Equipment 

189000 Preclosing Balance 189000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

189000 E 189000 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 32 September 2022

Closing Rule Number: 45.189900 

Closing USSGL Account: 189900 Accumulated Depreciation on Other General Property, Plant, and Equipment 

189900 Preclosing Balance 189900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

189900 E 189900 B 

 

Closing Rule Number: 45.192100 

Closing USSGL Account: 192100 Receivable From Appropriations 

192100 Preclosing Balance 192100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

192100 E 192100 B 

 

Closing Rule Number: 45.192300 

Closing USSGL Account: 192300 Contingent Receivable for Capital Transfers 

192300 Preclosing Balance 192300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

192300 E 192300 B 

 

Closing Rule Number: 45.192500 

Closing USSGL Account: 192500 Capital Transfers Receivable 

192500 Preclosing Balance 192500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

192500 E 192500 B 

 

Closing Rule Number: 45.198000 

Closing USSGL Account: 198000 Asset for Agency's Custodial and Non-Entity Liabilities - General Fund of the U.S. 

Government

198000 Preclosing Balance 198000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

198000 E 198000 B 

 

Closing Rule Number: 45.198100 

Closing USSGL Account: 198100 Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency - Other 

Than the General Fund of the U.S. Government

198100 Preclosing Balance 198100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

198100 E 198100 B 

 

Closing Rule Number: 45.199000 

Closing USSGL Account: 199000 Other Assets 

199000 Preclosing Balance 199000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

199000 E 199000 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 33 September 2022

Closing Rule Number: 45.199010 

Closing USSGL Account: 199010 Other Assets - General Fund of the U.S. Government 

199010 Preclosing Balance 199010 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

199010 E 199010 B 

 

Closing Rule Number: 45.199500 

Closing USSGL Account: 199500 General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed 

199500 Preclosing Balance 199500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

199500 E 199500 B 

 

Closing Rule Number: 45.199900 

Closing USSGL Account: 199900 Central Accounting Control Account 

199900 Preclosing Balance 199900 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

199900 E 199900 B 

 

Closing Rule Number: 45.201000 

Closing USSGL Account: 201000 Liability for Fund Balance With Treasury 

201000 Preclosing Balance 201000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

201000 E 201000 B 

 

Closing Rule Number: 45.211000 

Closing USSGL Account: 211000 Accounts Payable 

211000 Preclosing Balance 211000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

211000 E 211000 B 

 

Closing Rule Number: 45.211200 

Closing USSGL Account: 211200 Accounts Payable for Federal Government Sponsored Enterprise 

211200 Preclosing Balance 211200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

211200 E 211200 B 

 

Closing Rule Number: 45.212000 

Closing USSGL Account: 212000 Disbursements in Transit 

212000 Preclosing Balance 212000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

212000 E 212000 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 34 September 2022

Closing Rule Number: 45.213000 

Closing USSGL Account: 213000 Contract Holdbacks 

213000 Preclosing Balance 213000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

213000 E 213000 B 

 

Closing Rule Number: 45.214000 

Closing USSGL Account: 214000 Accrued Interest Payable - Not Otherwise Classified 

214000 Preclosing Balance 214000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

214000 E 214000 B 

 

Closing Rule Number: 45.214100 

Closing USSGL Account: 214100 Accrued Interest Payable - Loans 

214100 Preclosing Balance 214100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

214100 E 214100 B 

 

Closing Rule Number: 45.214200 

Closing USSGL Account: 214200 Accrued Interest Payable - Debt 

214200 Preclosing Balance 214200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

214200 E 214200 B 

 

Closing Rule Number: 45.215000 

Closing USSGL Account: 215000 Payable for Transfers of Currently Invested Balances 

215000 Preclosing Balance 215000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

215000 E 215000 B 

 

Closing Rule Number: 45.215500 

Closing USSGL Account: 215500 Expenditure Transfers Payable 

215500 Preclosing Balance 215500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

215500 E 215500 B 

 

Closing Rule Number: 45.216000 

Closing USSGL Account: 216000 Entitlement Benefits Due and Payable 

216000 Preclosing Balance 216000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

216000 E 216000 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 35 September 2022

Closing Rule Number: 45.217000 

Closing USSGL Account: 217000 Subsidy Payable to the Financing Account 

217000 Preclosing Balance 217000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

217000 E 217000 B 

 

Closing Rule Number: 45.218000 

Closing USSGL Account: 218000 Loan Guarantee Liability 

218000 Preclosing Balance 218000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

218000 E 218000 B 

 

Closing Rule Number: 45.219000 

Closing USSGL Account: 219000 Other Liabilities With Related Budgetary Obligations 

219000 Preclosing Balance 219000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219000 E 219000 B 

 

Closing Rule Number: 45.219100 

Closing USSGL Account: 219100 Liability for Employer Benefits and Claims Incurred but Not Reported 

219100 Preclosing Balance 219100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219100 E 219100 B 

 

Closing Rule Number: 45.219200 

Closing USSGL Account: 219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks 

219200 Preclosing Balance 219200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219200 E 219200 B 

 

Closing Rule Number: 45.219300 

Closing USSGL Account: 219300 Allocation of Special Drawing Rights (SDRs) 

219300 Preclosing Balance 219300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

219300 E 219300 B 

 

Closing Rule Number: 45.220000 

Closing USSGL Account: 220000 Liability for Unpaid Insurance Claims 

220000 Preclosing Balance 220000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

220000 E 220000 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 36 September 2022

Closing Rule Number: 45.220500 

Closing USSGL Account: 220500 Liability for Unearned Insurance Premiums 

220500 Preclosing Balance 220500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

220500 E 220500 B 

 

Closing Rule Number: 45.221000 

Closing USSGL Account: 221000 Accrued Funded Payroll and Leave 

221000 Preclosing Balance 221000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221000 E 221000 B 

 

Closing Rule Number: 45.221100 

Closing USSGL Account: 221100 Withholdings Payable 

221100 Preclosing Balance 221100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221100 E 221100 B 

 

Closing Rule Number: 45.221300 

Closing USSGL Account: 221300 Employer Contributions and Payroll Taxes Payable 

221300 Preclosing Balance 221300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221300 E 221300 B 

 

Closing Rule Number: 45.221500 

Closing USSGL Account: 221500 Other Post Employment Benefits Due and Payable 

221500 Preclosing Balance 221500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221500 E 221500 B 

 

Closing Rule Number: 45.221600 

Closing USSGL Account: 221600 Pension Benefits Due and Payable to Beneficiaries 

221600 Preclosing Balance 221600 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221600 E 221600 B 

 

Closing Rule Number: 45.221700 

Closing USSGL Account: 221700 Benefit Premiums Payable to Carriers 

221700 Preclosing Balance 221700 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221700 E 221700 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 37 September 2022

Closing Rule Number: 45.221800 

Closing USSGL Account: 221800 Life Insurance Benefits Due and Payable to Beneficiaries 

221800 Preclosing Balance 221800 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

221800 E 221800 B 

 

Closing Rule Number: 45.222000 

Closing USSGL Account: 222000 Unfunded Leave 

222000 Preclosing Balance 222000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

222000 E 222000 B 

 

Closing Rule Number: 45.222500 

Closing USSGL Account: 222500 Unfunded FECA Liability 

222500 Preclosing Balance 222500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

222500 E 222500 B 

 

Closing Rule Number: 45.229000 

Closing USSGL Account: 229000 Other Unfunded Employment Related Liability 

229000 Preclosing Balance 229000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

229000 E 229000 B 

 

Closing Rule Number: 45.231000 

Closing USSGL Account: 231000 Liability for Advances and Prepayments 

231000 Preclosing Balance 231000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

231000 E 231000 B 

 

Closing Rule Number: 45.232000 

Closing USSGL Account: 232000 Other Deferred Revenue 

232000 Preclosing Balance 232000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

232000 E 232000 B 

 

Closing Rule Number: 45.240000 

Closing USSGL Account: 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited Collections 

240000 Preclosing Balance 240000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

240000 E 240000 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 38 September 2022

Closing Rule Number: 45.241000 

Closing USSGL Account: 241000 Liability for Clearing Accounts 

241000 Preclosing Balance 241000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

241000 E 241000 B 

 

Closing Rule Number: 45.251000 

Closing USSGL Account: 251000 Principal Payable to the Bureau of the Fiscal Service 

251000 Preclosing Balance 251000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

251000 E 251000 B 

 

Closing Rule Number: 45.251100 

Closing USSGL Account: 251100 Capitalized Loan Interest Payable - Non-Credit Reform 

251100 Preclosing Balance 251100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

251100 E 251100 B 

 

Closing Rule Number: 45.252000 

Closing USSGL Account: 252000 Principal Payable to the Federal Financing Bank 

252000 Preclosing Balance 252000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

252000 E 252000 B 

 

Closing Rule Number: 45.253000 

Closing USSGL Account: 253000 Securities Issued by Federal Agencies Under General and Special Financing Authority 

253000 Preclosing Balance 253000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253000 E 253000 B 

 

Closing Rule Number: 45.253100 

Closing USSGL Account: 253100 Discount on Securities Issued by Federal Agencies Under General and Special Financing 

Authority 

253100 Preclosing Balance 253100 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253100 E 253100 B 

 

Closing Rule Number: 45.253200 

Closing USSGL Account: 253200 Premium on Securities Issued by Federal Agencies Under General and Special Financing 

Authority 

253200 Preclosing Balance 253200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253200 E 253200 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 39 September 2022

Closing Rule Number: 45.253300 

Closing USSGL Account: 253300 Amortization of Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority 

253300 Preclosing Balance 253300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253300 E 253300 B 

 

Closing Rule Number: 45.253400 

Closing USSGL Account: 253400 Amortization of Premium on Securities Issued by Federal Agencies Under General and 

Special Financing Authority 

253400 Preclosing Balance 253400 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

253400 E 253400 B 

 

Closing Rule Number: 45.254000 

Closing USSGL Account: 254000 Participation Certificates 

254000 Preclosing Balance 254000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

254000 E 254000 B 

 

Closing Rule Number: 45.259000 

Closing USSGL Account: 259000 Other Debt 

259000 Preclosing Balance 259000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

259000 E 259000 B 

 

Closing Rule Number: 45.261000 

Closing USSGL Account: 261000 Actuarial Pension Liability 

261000 Preclosing Balance 261000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

261000 E 261000 B 

 

Closing Rule Number: 45.262000 

Closing USSGL Account: 262000 Actuarial Health Insurance Liability 

262000 Preclosing Balance 262000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

262000 E 262000 B 

 

Closing Rule Number: 45.263000 

Closing USSGL Account: 263000 Actuarial Life Insurance Liability 

263000 Preclosing Balance 263000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

263000 E 263000 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 40 September 2022

Closing Rule Number: 45.265000 

Closing USSGL Account: 265000 Actuarial FECA Liability 

265000 Preclosing Balance 265000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

265000 E 265000 B 

 

Closing Rule Number: 45.266000 

Closing USSGL Account: 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs 

266000 Preclosing Balance 266000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

266000 E 266000 B 

 

Closing Rule Number: 45.267000 

Closing USSGL Account: 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs 

267000 Preclosing Balance 267000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

267000 E 267000 B 

 

Closing Rule Number: 45.269000 

Closing USSGL Account: 269000 Other Actuarial Liabilities 

269000 Preclosing Balance 269000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

269000 E 269000 B 

 

Closing Rule Number: 45.291000 

Closing USSGL Account: 291000 Prior Liens Outstanding on Acquired Collateral 

291000 Preclosing Balance 291000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

291000 E 291000 B 

 

Closing Rule Number: 45.292000 

Closing USSGL Account: 292000 Contingent Liabilities 

292000 Preclosing Balance 292000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

292000 E 292000 B 

 

Closing Rule Number: 45.292200 

Closing USSGL Account: 292200 Contingent Liabilities - Federal Government Sponsored Enterprise 

292200 Preclosing Balance 292200 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

292200 E 292200 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 41 September 2022

Closing Rule Number: 45.292300 

Closing USSGL Account: 292300 Contingent Liability for Capital Transfers 

292300 Preclosing Balance 292300 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

292300 E 292300 B 

 

Closing Rule Number: 45.294000 

Closing USSGL Account: 294000 Capital Lease Liability 

294000 Preclosing Balance 294000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

294000 E 294000 B 

 

Closing Rule Number: 45.296000 

Closing USSGL Account: 296000 Accounts Payable From Canceled Appropriations 

296000 Preclosing Balance 296000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

296000 E 296000 B 

 

Closing Rule Number: 45.297000 

Closing USSGL Account: 297000 Liability for Capital Transfers 

297000 Preclosing Balance 297000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

297000 E 297000 B 

 

Closing Rule Number: 45.298000 

Closing USSGL Account: 298000 Custodial Liability 

298000 Preclosing Balance 298000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

298000 E 298000 B 

 

Closing Rule Number: 45.298500 

Closing USSGL Account: 298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity 

298500 Preclosing Balance 298500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

298500 E 298500 B 

 

Closing Rule Number: 45.299000 

Closing USSGL Account: 299000 Other Liabilities Without Related Budgetary Obligations 

299000 Preclosing Balance 299000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

299000 E 299000 B 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 42 September 2022

Closing Rule Number: 45.299010 

Closing USSGL Account: 299010 Other Liabilities Without Related Budgetary Obligations - General Fund of the U.S. 

Government

299010 Preclosing Balance 299010 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

299010 E 299010 B 

 

Closing Rule Number: 45.299500 

Closing USSGL Account: 299500 Estimated Cleanup Cost Liability 

299500 Preclosing Balance 299500 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

299500 E 299500 B 

 

Closing Rule Number: 45.310000 

Closing USSGL Account: 310000 Unexpended Appropriations - Cumulative 

310000 Preclosing Balance 310000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

310000 E 310000 B 

310100 E 

310200 E 

310300 E 

310500 E 

310600 E 

310700 E 

310710 E 

310800 E 

310900 E 

 

Closing Rule Number: 45.320000 

Closing USSGL Account: 320000 Appropriations Outstanding - Cumulative 

320000 Preclosing Balance 320000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator 

USSGL Account 

Number Begin/End Indicator 

320000 E 320000 B 

320100 E 

320110 E 

320600 E 

320700 E 

320710 E 

320800 E 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 43 September 2022

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

331000 E E/F/U 331000 B 

510000 E E/F/U 

510900 E E/F/U 

520000 E E/U 

520900 E E/U 

531000 E E/U 

531100 E E/U 

531200 E E/U 

531300 E E/F/U 

531400 E E/F/U 

531500 E E/F/U 

531700 E E/U 

531800 E E/U 

531900 E E/U 

532000 E E/U 

532400 E E/U 

532500 E E/U 

532900 E E/U 

540000 E E/U 

540500 E U 

540600 E U 

540900 E E/U 

550000 E E/U 

550900 E E/U 

560000 E E/U 

560900 E E/U 

561000 E E/U 

561900 E E/U 

564000 E E/F/U 

564900 E E/F/U 

565000 E E/F/U 

565900 E E/F/U 

570000 E E/F/U 

570005 E U 

570006 E U 

570010 E E/F/U 

570500 E E/F/U 

570800 E E/F/U 

570810 E E/U 

570900 E E/F/U 

571000 E U 

571200 E U 

571300 E E/F/U 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 44 September 2022

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

572000 E E/F/U 

573000 E E/F/U 

574000 E E/F/U 

574500 E E/F/U 

575000 E E/F/U 

575500 E E/F/U 

575600 E E/F/U 

576000 E E/F/U 

576500 E E/F/U 

576600 E E/F/U 

577500 E E/F/U 

577600 E E/F/U 

577700 E U 

577800 E U 

578000 E E/F/U 

579000 E E/F/U 

579001 E U 

579010 E U 

579100 E E/F/U 

579200 E E/F/U 

579500 E E/U 

580000 E E/F/U 

580100 E E/F/U 

580200 E E/F/U 

580300 E E/F/U 

580400 E E/F/U 

580500 E E/F/U 

580600 E E/F/U 

582000 E E/F/U 

582100 E E/F/U 

582200 E E/F/U 

582300 E E/F/U 

582400 E E/F/U 

582500 E E/F/U 

582600 E E/F/U 

583000 E E/F/U 

583100 E E/F/U 

583200 E E/F/U 

583300 E E/F/U 

583400 E E/F/U 

583500 E E/F/U 

583600 E E/F/U 

589000 E E/F/U 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 45 September 2022

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

589100 E E/F/U 

589200 E E/F/U 

589300 E E/F/U 

589400 E E/F/U 

589500 E E/F/U 

589600 E E/F/U 

590000 E E/U 

590900 E E/U 

591900 E E/F/U 

591910 E U 

592100 E E/F/U 

592200 E E/F/U 

592300 E E/F/U 

599000 E E/F/U 

599100 E E/F/U 

599300 E E/F/U 

599400 E E/F/U 

599700 E E/F/U 

599800 E E/F/U 

610000 E E/U 

615000 E E/F/U 

619000 E E/F/U 

619900 E E/F/U 

631000 E E/U 

632000 E E/U 

633000 E E/U 

633800 E E 

634000 E E/F/U 

640000 E E/F/U 

650000 E E/F/U 

660000 E E/F/U 

661000 E E/F/U 

671000 E E/F/U 

672000 E E/F/U 

673000 E E/F/U 

679000 E E/U 

679500 E E/U 

680000 E E/U 

685000 E E/U 

690000 E E/U 

711000 E E/U 

711100 E E/U 

711200 E E/U 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 46 September 2022

Closing Rule Number: 45.331000 

Closing USSGL Account: 331000 Cumulative Results of Operations 

331000 Preclosing Balance 331000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

717100 E E/F/U 

717200 E E/F/U 

718000 E E/U 

718100 E E 

719000 E E/U 

719090 E U 

719100 E E 

721000 E E/U 

721100 E E/U 

721200 E E/U 

727100 E E/F/U 

727200 E E/F/U 

728000 E E/U 

728100 E E 

729000 E E/U 

729090 E U 

729100 E E 

729200 E E/U 

730000 E E/U 

740000 E E/U 

740100 E E/U 

740500 E E/U 

750000 E E/F/U 

760000 E E/F/U 

771000 E U 

 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 47 September 2022

Closing Rule Number: 45.340000 

Closing USSGL Account: 340000 Fiduciary Net Assets 

340000 Preclosing Balance 340000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

340000 E F 340000 B 

341000 E F 

342000 E F 

520000 E F 

520900 E F 

531000 E F 

531100 E F 

531200 E F 

531700 E F 

531800 E F 

531900 E F 

532000 E F 

532400 E F 

532500 E F 

532900 E F 

540000 E F 

540900 E F 

550000 E F 

550900 E F 

560000 E F 

560900 E F 

561000 E F 

561900 E F 

590000 E F 

590900 E F 

610000 E F 

631000 E F 

632000 E F 

633000 E F 

679000 E F 

680000 E F 

685000 E F 

690000 E F 

711000 E F 

711100 E F 

711200 E F 

718000 E F 

719000 E F 

721000 E F 

721100 E F 

721200 E F 

728000 E F 

729000 E F 
Part 1 Fiscal Year 2022 Reporting 

SUPPLEMENT Section VII 

U.S. Standard General Ledger 

Closing Edits Detail Report 

Bulletin No. 2022-16 VII CER - 48 September 2022

Closing Rule Number: 45.340000 

Closing USSGL Account: 340000 Fiduciary Net Assets 

340000 Preclosing Balance 340000 Beginning Balance 

USSGL Account 

Number Begin/End Indicator Reporting Type Code 

USSGL Account 

Number Begin/End Indicator 

729200 E F 

730000 E F 

740000 E F 

740100 E F 

740500 E F